Law No. 105 Of 24 June 1997

Original Language Title:  LEGE nr. 105 din 24 iunie 1997

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Law No. 105 of 24 June 1997 for resolving complaints and obiectiunilor, complaints over the amounts recorded and enforced through acts of coercion or control bodies of the Ministry of finance published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 136 of 30 June 1997, the Romanian Parliament adopts this law.


Article 1 Obiectiunile, appeals and complaints brought under this law are the administrative appeal by horses for reducing or, where appropriate, cancellation of taxes, fees, contributions to special funds, delay increases penalties and fines or or other amounts receivable and applied by the Ministry of finance, empowered under the law to carry out acts of coercion or control.
Exception from the provisions of the preceding paragraph fines established and applied by the organs of the Ministry of finance acts, not on some taxes, fees or other amounts receivable and applied by these organs, which shall decide in accordance with the legal provisions in the field of ensuring and sanctionarii offences.


Article 2 measures ordered by the minutes or by other acts of organs with powers of control or coercion can make objections which shall be submitted within 5 working days of receipt, the organ that has concluded a protocol or other body with powers of control or imposing.
The answer to the objection shall be notified to the Commission within 15 days of such items through a reasoned ruling, signed by the head of the body that drew up the minutes or who communicated with body Act or imposition.


Article 3 the judgment shall be filed within 15 days of the date of the communication thereof by the body which issued the judgment, but not more than 20 days from the date of such communication, the opposition that it solves by the General Directorate of public finance and financial control of the county or State of the municipality of Bucharest, where appropriate.
The appeal, together with the acts which gave rise to the decision will be issued by the General Directorate of public finance and financial control of the county or State of the municipality of Bucharest, where appropriate, within five days of its registration.
The appeal addressed to the General Directorate of public finance and financial control of the county or State of the municipality of Bucharest, where appropriate, there may be other amounts and measures other than those on which they have issued rulings that have solved obiectiunile.
The opposition resolve within 30 days of registering them through motivated, signed by the Director general.


Article 4 provision of data against the Director-general of the General Directorate of public finance and financial control of the county or State of the municipality of Bucharest, where appropriate, may make a complaint to the Ministry of Finance within 15 days after service thereof.
The Ministry of Finance Settles complaint, by reasoned decision, within 60 days after its receipt.


Article 5 the complaint addressed to the Ministry of finance to the General Directorate of public finance and financial control of the county or State of the municipality of Bucharest, where appropriate, to submit, within 5 days, the Ministry of finance, together with the original document for payment of stamp duty and with the file opposition.


Article 6 Complaints addressed to the General directions of public finance and financial control of the county or State of the municipality of Bucharest, where applicable, are subject to a stamp duty of 2% from the sum in dispute, but no less than 10,000 lei, while the complaints addressed to the Ministry of finance are subject to a stamp duty of 1% on the amount in dispute, but no less than 10,000 lei.
The sums paid by way of stamp duties relating to the complaint, appeal and shall be refunded, upon request, in whole or in part, in relation to the admission of full or partial.


Article 7 Complaints addressed to the Ministry of finance cannot be included in the amounts and other measures other than those on which the provisions have been issued through which complaints were resolved by the General Directorates of public finance and financial control of the county or State of the municipality of Bucharest, where appropriate.


Article 8 settlement of complaints and complaints cannot create a petitioner heavier than that ascertained and applied under the Act which is the subject of the petition.


Article 9 decision of the Ministry of Finance can be made, within 15 days of the notification of the decision, the Court set out in the law establishing the special taxes and levies have been disputed.
In the event that the special law does not specify the Court jurisdiction to hear and determine the action, it will be submitted to the appellate court in whose territory the applicant is established or domiciled, where appropriate.
Against the decision of the Court of appeal or the Court may appeal to the Supreme Court of Justice or the Court, as appropriate, within 15 days of receipt.


Article 10 the Ministry of finance will issue detailed rules for the application of the procedure for the resolution of complaints and obiectiunilor, complaints relating to taxes, duties and other revenue budgetary and special funds within 60 days after the entry into force of this law, which shall be published in the Official Gazette of Romania.


Article 11 Complaints lodged before the date of entry into force of the present law shall settle the procedure existing at the date of filing of the opposition.


Article 12 entry into force of the present law shall repeal:-art. 42 and 43 of Decree nr. 153/1954 concerning the tax on the income of the population, published in Official Gazette of the Grand National Assembly of R.P.R. nr. 22 of May 11, 1954;
-art. 3 (a). a), b), c), (d)) and f) of Decree No. 199/1955 over stamp duty, published in Official Gazette of the Grand National Assembly of R.P.R. nr. 14 of 5 June 1955;
-item 25 and 25 H.C.M. ^ 1 from No. 911/1955 establishing the list of documents and facts which are subject to stamp duty and stamp duty, tariff, published in the collection of decisions and provision of the Council of Ministers No. R.P.R. 30 of June 5, 1995;
-art. 3 of law No. 12/1990 on the protection of the population against illicit commercial activities, republished in the Official Gazette of Romania, part I, no. 133 of 20 June 1991;
-art. 13 of law No. 30/1991 on the Organization and functioning of the financial control and financial Guard, published in the Official Gazette of Romania, part I, no. 64 of 27 March 1991;
-art. 14 and 15 of law No. 32/1991 on the payroll tax, republished in the Official Gazette of Romania, part I, no. 185 of 2 august 1996, with subsequent amendments;
-art. 10 and 11 of Government decision No. 679/1991 on income tax, as published in the Official Gazette of Romania, part I, no. 226 of 12 November 1991, as amended;
-art. 37 para. (1) and art. 38 from the Government Ordinance. 3/1992 on value added tax, republished in the Official Gazette of Romania, part I, no. 288 of 12 December 1995;
-art. 7 para. 1 and 5 of Government decision No. 206/1993 on some measures for further liberalization of prices and tariffs, as published in the Official Gazette of Romania, part I, no. 136 of 28 June 1993, as amended;
-art. 22 and 23 of law No. 42/1993 relating to excise duty on imported products and from the country, as well as income tax from crude oil from domestic production of natural gas, and republished in the Official Gazette of Romania, part I, no. 286 of 11 December 1995 and its subsequent amendments;
-art. 22 of the Government Ordinance. 26/1993 on the import customs tariff, published in the Official Gazette of Romania, part I, no. 213 of 31 august 1993, approved and amended by the law No. 102/94, published in the Official Gazette of Romania, part I, no. 321 of 18 November 1994;
section 10(2). 1 of Ordinance No. 18/1994 on measures to strengthen the financial discipline of economic agents, as published in the Official Gazette of Romania, part I, no. 28 of 28 January 1994, approved and amended by law No. 12/1995, published in the Official Gazette of Romania, part I, no. 27 of 7 February 1995 and its subsequent amendments;
-art. 28 para. 1 to 4 and 6 of the Government Ordinance. 70/1994 income tax, republished in the Official Gazette of Romania, part I, no. 40 of 12 March 1997;
-art. 63 para. 1, 3, 5 and 6 and article 1. 64 of law No. 27/1994 on local taxes and fees, as published in the Official Gazette of Romania, part I, no. 127 of 24 May 1994, as amended;
-art. 12 and 13 of law No. 32/1994 concerning sponsorship, published in the Official Gazette of Romania, part I, no. 129 of 25 May 1994;
-art. 391. 1-8, 10 and 11 and article. 17 of law No. 34/1994 concerning agricultural income tax, published in the Official Gazette of Romania, part I, no. 140 of 2 June 1994, as amended;
-art. 5 of Government decision No. 555/1994 concerning the establishment and sanctioning of offences to legal norms in the area of prices and tariffs, as published in the Official Gazette of Romania, part I, no. 266 of 21 September 1994, as amended;
-art. 13(2). 1-4, 8 and 10-12 of the Government Ordinance. 26/1995 concerning the tax on dividends, as published in the Official Gazette of Romania, part I, no. 201 of 30 august 1995, approved and amended by law No. 101/1995, published in the Official Gazette of Romania, part I, no. 270 of 21 November 1995;

-any other provisions contrary to this law.
This law was adopted by the Senate at its meeting on 2 June 1997, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. SENATE CRISTIAN DUMITRESCU this law was adopted by the Chamber of deputies at its meeting on 10 June 1997, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. VASILE LUPU, PRESIDENT of the CHAMBER of DEPUTIES — — — — — — — — — — — — — —