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Law No. 196 Of 27 October 1998 On Approval Of The Government Emergency Ordinance Nr. 82/1997 Concerning Excise Duties And Other Indirect Taxes

Original Language Title:  LEGE nr. 196 din 27 octombrie 1998 pentru aprobarea Ordonanţei de urgenţă a Guvernului nr. 82/1997 privind regimul accizelor şi al altor impozite indirecte

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LEGE no. 196 196 of 27 October 1998 for approval Government Emergency Ordinance no. 82/1997 on the excise duty and other indirect taxes
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 417 417 of 5 November 1998



The Romanian Parliament adopts this law + Article UNIC Approval Government Emergency Ordinance no. 82 82 of 23 December 1997 on the regime of excise duties and other indirect taxes, published in the Official Gazette of Romania, Part I, no. 380 of 29 December 1997, as amended, as well as with the following amendments and additions: 1 1. The letter d) of Article 2 shall read as follows: " d) other products and groups of products, nominated in Annex no. 2 to this emergency ordinance. " 2. The title of section II shall read as follows: "Excise duties on ethyl alcohol, alcoholic beverages and any other products intended for the food or consumption industry, containing ethyl alcohol" 3. Letters a)-d) of Article 3 shall read as follows: "" a) food ethyl alcohol, products obtained on the basis of ethyl alcohol and alcoholic beverages obtained from distillates of cereals In the subgroup food ethyl alcohol, products obtained on the basis of ethyl alcohol and alcoholic beverages obtained from distillates of cereals are as follows: ethyl alcohol, vodka, rum, liqueurs, alcohol-based spirits food, whisky, gin, rum and sugar cane spirits, other spirits, and any other products containing ethyl alcohol, intended for food or consumption, which have an alcoholic strength higher than 0,5 0,5% by volume. Food ethyl alcohol is refined ethyl alcohol, obtained by alcoholic fermentation of sugary liquids resulting from agricultural raw materials of plant origin, followed by distillation and refining, having a minimum alcoholic strength of 95,5% in volume; b) natural alcoholic beverages In the subgroup of natural alcoholic beverages are included: brandy and natural spirits that are obtained by distillation or redistillation, as the case may be, of sugary fermented fruit liquids, wine lees, grape marc and wine. In this subgroup, the wine distillate and any other fruit distillates intended for the manufacture of natural alcoholic beverages are also included. Wine distillate is the product obtained by distillation of wine, which is used for the production of wine and wine spirits; c) wines and products based on wine In the subgroup wines and wine-based products are included: sparkling wines, non-sparkling wines and other wine-based products. Wine is the drink obtained exclusively by alcoholic fermentation, complete or partial, of fresh grapes, crushed or unbreakable, or grape must. Sparkling wines are understood to be wines with carbon dioxide content of an exogenous origin, which develop in the bottles in which they are bottled, as a finished product, a pressure of at least 2.5 bar at the temperature of 20 degrees C. In the category of sparkling wines is also included champagne with a content in carbon dioxide of total endogenous origin, obtained by secondary fermentation of wine apt for consumption, and which develops in the bottles in which it is bottled, as a finished product, a Pressure of at least 3.5 bar at a temperature of 20 degrees C. Non-sparkling wines are current consumption wines and branded wines, other than those included in the category of sparkling wines. From the point of view of the excise regime, in the category of non-sparkling wines are also included the wines that develop in the bottles in which they are bottled, as a finished product, a pressure of at least 1 bar at the temperature of 20 degrees C. Other wine-based products, within the meaning of this emergency ordinance, include vermouth and other wines from grapes, flavored with plants or flavouring substances, with a concentration of up to 22% volume alcohol, other fermented beverages of fruit and hydromel juices, as well as mixtures of fermented beverages and non-alcoholic beverages. Products of subgroup wine and wine-based products, with an alcoholic strength of more than 22% by volume of alcohol, shall be subject to the same excise duty as the beverages defined in art. 3 lit. a); d) beer Beer is the product obtained by alcoholic fermentation of malt prepared must, non-altified cereals, sugar, hops, hop products, water, with added yeast and enzymatic preparations. In the subgroup beer are included all the types of beer obtained according to the provisions of par. 1, as well as the assortments of beer made in the mixture with alcoholic or non-alcoholic beverages, with an alcoholic strength in volume between 0,5% and 10%. The assortments of beer with an alcoholic strength by volume of more than 10%, made of beer mixed with other alcoholic beverages, are subject to the same excise duty regime as the beverages defined in art. 3 lit. a). " 4 4. The letter d) of paragraph 4 of Article 4 shall read as follows: "d) economic operators, for the quantities of products subject to excise duty, granted as dividends or as payment in the nature of shareholders, associates and, where appropriate, to natural persons, as well as to their own products consumed for advertising and advertising." 5. The first and second indents of paragraph 1 of Article 5 shall read as follows: "-ECU per hectolitre pure alcohol-for products included in no. crt. 1 1 and 2 of Annex no. 1 to this emergency ordinance; -ECU per hectolitru/1 alcoholic grade-for products covered by no. crt. 3 3 and 4 of Annex no. 1 to this emergency ordinance. " 6. The first and second indents of paragraph 2 of Article 5 shall read as follows: "-the amount of pure alcohol contained-for the products provided at no. crt. 1 1 and 2 of Annex no. 1 to this emergency ordinance; -the quantity of drinks, expressed in hectolitres, multiplied by the number of alcoholic degrees contained-for the products provided at no. crt. 3 3 and 4 of Annex no. 1 to this emergency ordinance. " 7. Paragraph 3 of Article 5 shall read as follows: " The fixed amounts representing excise duties on products and groups of products are set out in Annex no. 1 to this emergency ordinance. " 8. Title of Section III shall read as follows: " excise duties on tobacco products 9. Paragraph 2 of Article 9 shall read as follows: " The amount of specific excise duty is set out in Annex no. 1 to this emergency ordinance. " 10. Article 11 shall read as follows: "" Art. 11. -For tobacco products other than cigarettes, the state budget shall be due to the specific excise duty laid down in the ECU on the unit of measurement set out in Annex no. 1 to this emergency ordinance. " 11. Title of Section IV shall read as follows: " excise duties on petroleum products 12. Article 14 shall read as follows: "" Art. 14. -For motor fuels it is due to the state budget excise duties set out in ECU per tonne of finished product, set out in Annex no. 1 to this emergency ordinance. " 13. The title of section V will have the following contents: "" Excise for other products and product groups " 14. Article 15 shall read as follows: "" Art. 15. -The products and groups of products set out in Annex no. 2 to this emergency ordinance. " 15. Article 16 shall read as follows: "" Art. 16. -Excise payers for the products listed in Annex no. 2 to this emergency ordinance are economic agents-legal entities, family associations and authorized individuals-who produce or import and sell such products. Excise payers are also individuals who enter into the country goods of the nature of those provided for at no. crt. 8 8 of Annex no. 2 to this emergency ordinance. " 16. Article 17 shall read as follows: "" Art. 17. -Economic agents marketing goods of the nature of those set out in Annex no. 2 to this emergency ordinance, originating from individuals, including goods pawned by individuals, who have become the property of pawnshops, are obliged to withhold and pour to the state budget the established excise duties, according to this emergency ordinance, except for the goods provided for at no. crt. 8 8 of Annex no. 2 to this emergency ordinance. " 17. The introductory part of Article 18 shall read as follows: "" Art. 18. -The excise duty shall specify the value added tax and shall be calculated once, by applying the percentage quotas, set out in Annex no. 2 to this emergency ordinance, on the tax base, which represents: " 18. Article 19 shall read as follows: "" Art. 19. -For coffee, coffee with substitutes and soluble coffee, including mixtures with soluble coffee, the excise duty shall be calculated by applying the fixed amounts, set out in the ECU on the unit of measurement, set out in Annex no. 2 to this emergency ordinance, on quantities produced or imported. ' 19. Article 20 shall read as follows: "" Art. 20. -From the excise duties due to the state budget for the coffee obtained by roasting the green coffee shall be deducted, on the basis of supporting documents, the excise duties paid in customs or the purchase from third parties for green coffee. The principles of excise tax deduction also apply to coffee assortments obtained through the mixture of different types of natural coffee, for which excise duties have been paid, with other coffee substitutes. In this case, the excise duty on the state budget for the assortments of coffee with substitutes shall be deducted, on the basis of supporting documents, the excise duty paid on the occasion of the purchase of the coffee introduced into the processing. ' 20. Paragraph 2 of the letter a) of Article 21 shall read as follows: " Where economic operators carrying out export operations buy from domestic producers, for sale on export, products subject to excise duty, they may request no later than 60 days after the date of export, territorial tax authorities, on the basis of supporting documents, the refund of excise duties on finished products exported, and they are obliged to refund their amounts no later than 30 days after the submission of documents. Otherwise, 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 excise duties; " 21. in Article 21, point d) is amended, and the letter f) is inserted after letter f), with the following contents: "" d) import goods, from donations or financed directly from non-reimbursable loans, as well as from scientific and technical cooperation programmes, granted by foreign governments, international bodies and non-profit and charitable organisations educational and cultural institutions, ministries, other public administration bodies; " ............................................................................ ............................................................................ ........................ " f) goods referred to in no. crt. 8 8 of Annex no. 2 to this emergency ordinance, constituted as a contribution in kind or purchased from the cash contribution of investors to the share capital or to its increase. " 22. Article 22 shall read as follows: "" Art. 22. -For the products provided in art. 21 lit. a) para. 2 2, lit. b) and lit. g), the exemption is granted by the refund of excise duties paid on their purchase, on the basis of supporting documents and only for the quantities used with the express destinations mentioned in this emergency ordinance. " 23 23. The letter b) of Article 23 shall read as follows: "b) the date of performance of the food ethyl alcohol reception, resulting from the processing, by the beneficiary of the performance, at the service provider." 24. paragraphs 2 and 3 of Article 24 shall read as follows: " The tax due precedes the value added tax and is calculated by applying the amounts set in lei per unit of measure, according to Annex no. 3 to this emergency ordinance, on the quantities delivered. The tax is corrected by Government decision, at the proposal of the Ministry of Finance, depending on the changes in the level of import and wholesale prices. " 25. Paragraph 5 of Article 25 shall read as follows: "The payers of these taxes are the companies and autonomous royals registered legally in Romania and authorized on a license basis to organize and exploit such games." 26. Paragraph 2 of Article 26 shall read as follows: " The amount in lei of excise duties and taxes due to the state budget, established according to the present emergency ordinance in ECU on the unit of measure, shall be determined by converting the amounts expressed in ECU to the exchange rate, established by National Bank of Romania on the penultimate working day of the week. This course shall be used throughout the following week. " 27. Article 28 shall read as follows: "" Art. 28. -All economic agents paying excise duties or other indirect taxes, regulated by this emergency ordinance, are obliged, on the basis of a written declaration, to register as payers of such taxes to the tax authorities territorial. The territorial tax authorities have the obligation to assign to each payer a special code and to submit to economic agents, within 15 days from the date of receipt of the declaration, the notice of taking into account as payers of such indirect taxes and assigned code. " 28. Article 29 shall read as follows: "" Art. 29. -For certain products for which excise duties are due to the state budget the Government may, by decision, gradually establish the tax surveillance regime. " 29. Article 33 shall read as follows: "" Art. 33. -The non-payment of excise duties, the tax on crude oil and natural gas from domestic production, as well as the tax on gambling, at the established deadlines, attract the calculation of late increases, according to the law. In justified cases, the Ministry of Finance may approve the instalment or postponement of the payment of excise duties, the tax on crude oil and natural gas from domestic production, as the case may be, as well as the staggered or deferral to payment of late increases. " 30. Article 34 shall read as follows: "" Art. 34. -The finding, control, sanctioning, pursuit, collection and enforcement of excise duties and other indirect taxes, provided for in this emergency ordinance, as well as the related delay increases shall be carried out according to legal regulations in the matter. " 31. Paragraph 1 of Article 36 shall read as follows: " The Ministry of Finance will issue, within 60 days from the publication of the present emergency ordinance in the Official Gazette of Romania, Part I, methodological norms on the calculation and formulary technique necessary for excise duties and other taxes indirect, for the tax on crude oil and natural gas from domestic production and for the gambling tax. " 32. Paragraph 2 of Article 38 shall read as follows: " On the same date, the provisions 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. 286 286 of 11 December 1995, and any other provisions to the contrary. ' 33. Annex no. 2 2 to be completed with paragraph 16, with the following contents: "" 16.Weapons of hunting and weapons of individual use other than military or sports50-" 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. ROOM PRESIDENT DEPUTIES, 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 ------------