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Law No. 195 Of 27 October 1998 On The Approval Of The Government Ordinance. 2/1998 On The Amendment Of The Government Ordinance. 3/1992 On Value Added Tax

Original Language Title:  LEGE nr. 195 din 27 octombrie 1998 privind aprobarea Ordonanţei Guvernului nr. 2/1998 pentru modificarea Ordonanţei Guvernului nr. 3/1992 privind taxa pe valoarea adăugată

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LEGE no. 195 195 of 27 October 1998 on approval Government Ordinance no. 2/1998 for amendment Government Ordinance no. 3/1992 on value added tax
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 413 413 of 30 October 1998



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 2 2 of 20 January 1998 for amendment Government Ordinance no. 3/1992 on value added tax, issued pursuant to art. 1 lit. a) of Law no. 221/1997 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 31 of 28 January 1998, with the following amendments and additions: 1. In Article I (1), Article 6 (A c) shall read as follows: "c) authorized self-employed persons, irrespective of the practice of the profession, as well as natural persons and family associations authorised to carry out economic activities on the basis of free initiative;" 2. In Article I, point 4, Article 17, letter B g) and h) shall read as follows: " g) medicinal products for human and veterinary use, pharmaceutical and parapharmaceutical substances, medicinal plants, deliveries or leasing operations with medical equipment, other goods intended solely for use in human medicine, dentistry, veterinary medicine and pharmacy for human and veterinary use; h) prosthetics of any kind, their accessories, as well as orthopedic products; " 3. In Article I (4), Article 17 (B) (2) shall read as follows: " List of import products referred to in par. 1, in tariff positions, subject to an 11% quota, shall be determined by order of the Minister of Finance. " 4. in Article I, after point 4, point 4 ^ 1 is inserted, with the following contents: "" 4 ^ 1. -Article 23 shall read as follows: Art. 23. -Reimbursement of the fee difference, provided in art. 21 lit. b), shall be carried out, upon request, on the basis of the documentation established by the Ministry of Finance and of the checks carried out by the territorial fiscal bodies, within 30 days. In case of non-repayment of the fee difference, according to the law, for the period of delay the Ministry of Finance will pay penalties under the same conditions and in the same amount as those due by economic agents for the non-payment of the tax on value added. ' 5. In Article I, point 5, Article 25 (D b), the last paragraph shall read as follows: "The list of raw materials nominated by law, for which the payment of the value added tax in customs is suspended, can be amended annually by Government decision, at the proposal of the Ministry of Finance." This law was adopted by the Chamber of Deputies at the meeting of September 28, 1998, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT, ANDREI IOAN CHILIMAN This law was adopted by the Senate at the meeting of September 29, 1998, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. SENATE PRESIDENT PETRE ROMAN ----------------