Law No. 73 of 7 April 1998 on approval of the Government Ordinance. 68/1997 on the procedure for drawing up and submission of tax declarations and ISSUING fees published in PARLIAMENT OFFICIAL GAZETTE nr. 142 of 8 April 1998, the Romanian Parliament adopts this law.
The sole article approving Ordinance No. 68 of 28 august 1997 on the procedure for drawing up and submission of tax declarations and tax issued pursuant to art. and (b). the Act No.) 134/97 for empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 227 of 30 august 1997, with the following amendments and supplements: 1. Article 1 shall read as follows: Art. 1. any legal person paying or physics, which, by law, required to carry out the calculation of tax, must draw up and submit declarations or statements, referred to as statements of taxes or duties, in accordance with legal regulations on the matter, and this Ordinance, subordinated to the Ministry of finance in whose territorial RADIUS the payer has its registered office or place of business, if applicable, or where tax is obvious further, the competent fiscal body. "
2. Article 15 becomes article 14 and shall read as follows: Art. 14.-pursuant of this Ordinance, the Ministry of finance will elaborate methodological norms. "
3. Article 16 becomes article 15 and shall read as follows: Art. 15.-entry into force of this Ordinance are hereby repealed: 19 para. (1) (a). the provision of) and in (b). the) of paragraph 1. (2) of article 9. 19 of law No. 32/1991 on the payroll tax, republished, with subsequent amendments; the provisions concerning the failure of the monthly statement T.V.A.. 36 of Ordinance No. 3/1992 on value added tax, republished, with subsequent amendments; art. 17 para. (1) (a). (c)) and the provision under (a). c) of paragraph 1. (2) of article 9. 17 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 and natural gas, republished, with subsequent amendments; art. 29 para. (1) (a). a), b) and e) of the Government Ordinance. 70/1994 income tax, republished, with subsequent amendments; art. 68 para. (1) (a). the a and b)) and the provision under (a). the b)) and paragraph 3. (2) of article 9. 68 of the law nr. 27/1994 on taxes and local taxes, as amended, in relation to the tax payers, legal entities; the provisions relating to tax declaration. 6 of Ordinance No. 24/1996 on the tax on the income of subsidiaries of companies from Romania and foreign economic organizations, approved and amended by law No. 29/1997, and any other provisions to the contrary. "
4. Article 14 shall become article 16 and shall read as follows: Art. 16.-nothing in this Ordinance shall take effect within 30 days of its publication in the Official Gazette of Romania. "
This law was adopted by the Chamber of deputies at its meeting on 30 September 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, this law was adopted by the Senate at its meeting on 10 March 1998, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. SENATE CHAIRMAN MIRCEA IONESCU-QUINTUS------------