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Law No. 105 Of 24 June 1997

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

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LEGE no. 105 105 of 24 June 1997 for the settlement of objections, appeals and complaints over the amounts found and applied by the control or taxation acts of the Ministry of Finance
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 136 136 of 30 June 1997



The Romanian Parliament adopts this law + Article 1 The objections, appeals and complaints made under the present law are administrative remedies for the reduction or cancellation, as the case may be, of taxes, duties, contributions to special funds, increases of delay or penalties and fines or other amounts found and applied by the bodies of the Ministry of Finance, empowered, according to the law, to carry out control or taxation acts. I am an exception to the provisions of the previous paragraph fines found and applied by the acts of the Ministry of Finance, which are not related to taxes, duties or other amounts found and applied by these bodies, which are solved in accordance with the legal provisions in the field of finding and sanctioning contraventions. + Article 2 Against the measures ordered by the minutes or by other acts of the bodies with control or taxation powers, objections may be made which shall be submitted, within 5 working days from the communication, to the body that concluded the minutes or other act of the organ with powers of control or taxation. The response to the objections shall be communicated within 15 days from their registration, by reasoned decision, signed by the head of the body who prepared the minutes or who communicated the act of the body with powers of control or taxation. + Article 3 Against the judgment it may be filed, within 15 days from the date of receipt of its communication from the body that issued the judgment, but no more than 20 days from the date of communication, an appeal that is resolved by the general direction of public finances and financial control of the county or city of Bucharest, as the case may be. The appeal, together with the acts that were the basis of the decision, will be remitted to the general directorate of public finances and to the county state financial control or the city of Bucharest, as the case may be, within 5 days from its registration. The appeal addressed to the general directorate of public finances and to the county state financial control or the city of Bucharest, as the case may be, may not have as object other amounts and measures other than those on which decisions were issued Resolved the objections. The appeal shall be settled within 30 days of its registration, by reasoned provision, signed by the Director-General. + Article 4 Against the provision given by the general manager of the general directorate of public finances and the county state financial control or the city of Bucharest, as the case may be, a complaint can be made to the Ministry of Finance within 15 days from the date its communication. The Ministry of Finance shall settle the complaint, by reasoned decision, within 60 days of its receipt. + Article 5 The complaint addressed to the Ministry of Finance is submitted to the general direction of public finances and financial control of the county or city of Bucharest, as the case may be, which will forward it, within 5 days, to the Ministry of Finance, together with the original stamp duty payment document and the appeal file. + Article 6 The appeals addressed to the general directions of public finances and to the county state financial control or the city of Bucharest, as the case may be, are subject to a stamp duty of 2% to the contested amount, but not less than 10,000 lei, and the complaints addressed to the Ministry of Finance are subject to a stamp duty of 1% to the contested amount, but not less than 10,000 lei. The amounts paid as stamp duty, related to the appeal and complaint, shall be returned, on request, in whole or in part, in relation to their full or partial admission. + Article 7 Complaints addressed to the Ministry of Finance may not have as their object other amounts and measures other than those on which provisions have been issued whereby appeals by the general directorates of public finances and financial control have been resolved. county state or Bucharest municipality, as the case may be. + Article 8 The resolution of appeals and complaints cannot be created to the petitioner a situation heavier than that found and applied by the act which is the subject of the petition. + Article 9 Against the decision of the Ministry of Finance, action can be taken, within 15 days from the communication of the decision, to the court provided in the special law establishing taxes and fees challenged. If the special law does not specify the court competent to settle the action, it will be remitted to the appeal court in whose territorial area the petitioner has its seat or domicile, as the case may be. Against the sentence of the appellate court or adjudicatory you may appeal to the Supreme Court of Justice or to the tribunal, as the case may be, within 15 days of the communication. + Article 10 The Ministry of Finance will issue methodological norms for the unitary application of the procedure for settlement of objections, appeals and complaints regarding taxes, fees, other budget revenues and special funds, within 60 days of the entry into force of this law, which will be published in the Official Gazette of Romania. + Article 11 Appeals filed before the date of entry into force of this law will be settled according to the procedure existing at the time of filing the appeal. + Article 12 The date of entry into force of this Law shall be repealed: - art. 42 42 and 43 of Decree no. 153/1954 on the income tax on the population, published in the Official Bulletin of the Great National Assembly of R.P.R. no. 22 22 of 11 May 1954; - art. 3 lit. a), b), c), d) and f) of Decree no. 199/1955 on stamp duties, published in the Official Bulletin of the Great National Assembly of R.P.R. no. 14 14 of 5 June 1955; --section 25 25 and 25 ^ 1 of H.C.M. no. 911/1955 on the establishment of the list of acts and facts subject to stamp duties, as well as of the stamp duty tariff, published in the Collection of Decisions and provisions of the Council of Ministers of R.P.R. no. 30 30 of 5 June 1995; - art. 3 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. 133 133 of 20 June 1991; - art. 13 13 of Law no. 30/1991 on the organization and functioning of financial control and financial guard, published in the Official Gazette of Romania, Part I, no. 64 64 of 27 March 1991; - art. 14 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, as amended; - art. 10 and 11 of Government Decision no. 679/1991 on the tax on performances, published in the Official Gazette of Romania, Part I, no. 226 of 12 November 1991, as amended; --art. 37 37 para. ((1) and art. 38 of Government Ordinance no. 3/1992 on value added tax, republished in the Official Gazette of Romania, Part I, no. 288 288 of 12 December 1995; - art. 7 7 para. 1 and 5 of the Government Decision no. 206/1993 on certain measures to continue the liberalization of prices and tariffs, published in the Official Gazette of Romania, Part I, no. 136 136 of 28 June 1993, as amended; - art. 22 22 and 23 of Law no. 42/1993 on excise duties on imported products and from the country, as well as the tax on crude oil from domestic production and natural gas, republished in the Official Gazette of Romania, Part I, no. 286 of 11 December 1995, as amended; - art. 22 of Government Ordinance no. 26/1993 on the customs import tariff of Romania, published in the Official Gazette of Romania, Part I, no. 213 213 of 31 August 1993, approved and amended by Law no. 102/1994 , published in the Official Gazette of Romania, Part I, no. 321 321 of 18 November 1994; --section 10 10 para. 1 1 of Government Ordinance no. 18/1994 on measures to strengthen the financial discipline of economic agents, 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 27 of 7 February 1995, as amended; - art. 28 28 para. 1-4 and 6 of Government Ordinance no. 70/1994 on profit tax, republished in the Official Gazette of Romania, Part I, no. 40 40 of 12 March 1997; --art. 63 63 para. 1 1, 3, 5 and 6 and art. 64 64 of Law no. 27/1994 on local taxes and fees, published in the Official Gazette of Romania, Part I, no. 127 of 24 May 1994, as amended; - art. 12 12 and 13 of Law no. 32/1994 on sponsorship, published in the Official Gazette of Romania, Part I, no. 129 129 of 25 May 1994; --art. 16 16 para. 1-8 1-8, 10 and 11 and art. 17 17 of Law no. 34/1994 on 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 on the establishment and sanctioning of contraventions to legal norms in the field of prices and tariffs, published in the Official Gazette of Romania, Part I, no. 266 266 of 21 September 1994, as amended; - art. 13 13 para. 1-4, 8 and 10-12 of Government Ordinance no. 26/1995 on dividend tax, published in the Official Gazette of Romania, Part I, no. 201 201 of 30 August 1995, approved and amended by Law no. 101/1995 , published in the Official Gazette of Romania, Part I, no. 270 270 of 21 November 1995; -any other provisions contrary to this law. This law was adopted by the Senate at the meeting of June 2, 1997, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT CRISTIAN DUMITRESCU This law was adopted by the Chamber of Deputies at the meeting of June 10, 1997, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT VASILE LUPU --------------