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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 Tax

Original Language Title:  LEGE nr. 73 din 7 aprilie 1998 pentru aprobarea Ordonanţei Guvernului nr. 68/1997 privind procedura de întocmire şi depunere a declaraţiilor de impozite şi taxe

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LEGE no. 73 73 of 7 April 1998 for approval Government Ordinance no. 68/1997 on the procedure for the preparation and submission of tax and tax declarations
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 142 142 of 8 April 1998



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 68 68 of 28 August 1997 on the procedure for the preparation and filing of tax and tax returns, issued pursuant to art. 1 lit. a) of Law no. 134/1997 for the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 227 of 30 August 1997, with the following amendments and additions: 1. Article 1 shall read as follows: "" Art. 1. -Any payer, legal or natural person, who, according to the law, has the obligation to carry out the calculation of the tax, must draw up and submit statements or accounts, hereinafter referred to as tax and tax returns, according to the legal regulations in the matter, as well as the present ordinance, to the unit subordinated to the Ministry of Finance in whose territorial area the payer is based or domiciled, as the case may be, or where it is taken into account, continued competent fiscal body. ' 2. Article 15 shall become Article 14 and shall read as follows: "" Art. 14. -In application of the provisions of this ordinance, the Ministry of Finance will develop methodological norms of application 3. Article 16 shall become Article 15 and shall read as follows: "" Art. 15. -On the date of entry into force of this ordinance is repealed: art. 19 19 para. ((1) lit. a) and the provision relating to lit. a) of par. ((2) of art. 19 19 of Law no. 32/1991 on the payroll tax, republished, as amended; the provisions regarding the monthly non-submission of the T.V.A. settlement from art. 36 of Government Ordinance no. 3/1992 on value added tax, republished, as amended; art. 17 17 para. ((1) lit. c) and the provision relating to lit. c) of par. ((2) of art. 17 17 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, as amended; art. 29 29 para. ((1) lit. a), b) and e) of Government Ordinance no. 70/1994 on profit tax, republished, as amended; art. 68 68 para. ((1) lit. a) and b) and the provision relating to lit. a) and b) of par. ((2) of art. 68 68 of Law no. 27/1994 on local taxes and fees, as amended, regarding taxpayers, legal entities; the provisions on the declaration of taxation in art. 6 of Government Ordinance no. 24/1996 on the income tax on Romanian representations of companies and foreign economic organizations, approved and modified by Law no. 29/1997 29/1997, as well as any other provisions to the contrary. " 4. Article 14 shall become Article 16 and shall read as follows: "" Art. 16. -This ordinance shall enter into force within 30 days from the date of its publication in the Official Gazette of Romania. " This law was adopted by the Chamber of Deputies at the meeting of September 30, 1997, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT VASILE LUPU This law was adopted by the Senate at the meeting of March 10, 1998, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT MIRCEA IONESCU-QUINTUS ------------