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

Read the untranslated law here: https://www.global-regulation.com/law/romania/3071364/-lege-nr.-196-din-27-octombrie-1998-pentru-aprobarea-ordonanei-de-urgen-a-guvernului-nr.-82-1997-privind-regimul-accizelor-i-al-altor-impozite-indirec.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Law No. 196 of 27 October 1998 on approval of the Emergency Ordinance of Government No. 82/1997 concerning excise duties and other indirect taxes published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 417 of 5 November 1998, the Romanian Parliament adopts this law.


The sole article approving Government Emergency Ordinance nr. 82 of 23 December 1997 concerning excise duties and other indirect taxes, as published in the Official Gazette of Romania, part I, no. 380 of 29 December 1997, with subsequent amendments and with the following amendments and supplements: 1. In subparagraph (d)) of article 2 shall read as follows: "(d)) other products and product groups, named in the annex. 2 to this emergency Ordinance. "
2. The title of section II shall read as follows: "the excise duty on ethyl alcohol, alcoholic beverages and other products for the food industry or consumption, food containing alcohol" 3. The letters a-d)) of article 3 shall read as follows: ") ethyl alcohol of food products based on ethyl alcohol food and alcoholic beverages produced from distilled grain alcohol In food product produced from ethyl alcohol-based food and spirits made from grain distillates are comprised as follows: ethyl alcohol, vodka, rum, liqueurs, wine-based alcohol food gin, whisky, rum, and sugar cane spirits and other alcoholic beverages and spirits, as well as any other products containing ethyl alcohol, food, food industry or intended for consumption, which have an actual alcoholic strength of more than 0.5% by volume.
Ethyl alcohol is ethyl alcohol, obtained by alcoholic fermentation of sugary liquids resulting from agricultural raw materials of vegetable origin, followed by distillation and refining, given the minimum alcoholic strength by 95.5% by volume;

b) alcoholic beverages alcoholic beverages In natural natural product are included: brandy and natural spirits that are obtained through distillation or redistillation, where applicable, the sugary liquids from fermented fruit, wine lees, the refermentation of grape and wine. In this subgroup are contained and the distillate from wine and any other fruit distillates, used to make alcoholic beverages.
The distillate from wine shall be the product obtained by distillation of wine, which is used to produce vinarsului and spirits from wine;

c) wines and wine products in the Sub-group and wine products covered: aerated sparkling wines, still wines and other wine-based products. Wine is the drink produced exclusively by alcoholic fermentation, full or partial, of the fresh grapes, crushed or nezdrobiţi, or of grape must.
Through sparkling wines shall mean wines with carbon dioxide content of exogena origin, which develop in the bottle they are bottled, as the finished product, a pressure of at least 2.5 bari at 20 degrees c. under the category of sparkling wines and champagne is included with a carbon dioxide content of the total endogenous origin, produced by secondary fermentation, wine fit for consumption , and which develop in the bottle where it is bottled, as the finished product, a pressure of not less than 3.5 bars at a temperature of 20 degrees c. the classification of Wines are table wines, and wines, other than sparkling wines category.
In terms of the regime, in the category of the classification are included wines and wines that develop in the bottle they are bottled, as the finished product, a pressure of at least 1 bar at a temperature of 20 degrees c. In other wine-based products within the meaning of this emergency Ordinance, include vermuturile and other wines from grapes, flavoured with plants or aromatic substances with a concentration of up to 22% by volume alcohol other fermented beverages from fruit juices and Mead, and mixtures of fermented beverages and non-alcoholic beverages.
Products in the Sub-group and wine-based products with an actual alcoholic strength exceeding 22% alcohol by volume are subject to the same duty as the drinks defined in article 1. 3 (a). a);

d) beer beer is the product obtained by the alcoholic fermentation of the wort made from malt, grain nemaltificate, sugar, hops, hop products, water, with the addition of yeast and enzyme preparations.
The Sub-group of beer are included all grades of beer obtained in accordance with paragraph 1. 1, and grades of beer made in mixed with alcoholic beverages or soft drinks, with an actual alcoholic strength by volume of between 0.5% and 10%.
Assortment of beers having an alcoholic strength by volume exceeding 10% made from beer mixed with other alcoholic beverages are subject to same excise as the drinks defined in article 1. 3 (a). a). "
4. The letter d) of article 4 paragraph 4 shall read as follows: "d) operators, for the quantities of products subject to excise duty, as dividends or as payments in the nature of shareholders, members and, where appropriate, individuals, as well as for our own products for advertisement and advertising consumed."
5. The first and second indent of paragraph 1 of article 5 shall read as follows: "-per hectolitre pure alcohol-for the products listed at no. CRT. 1 and 2 of the annex. 1 to this emergency Ordinance;
-1 per hectolitre/degree alcohol for the products listed at no. CRT. 3 and 4 in annex 4. 1 to this emergency Ordinance. "
6. The first and second indent of paragraph 2 of article 5 shall read as follows:% quot%-the amount of pure alcohol contained-for products referred to in no. CRT. 1 and 2 of the annex. 1 to this emergency Ordinance;
-the quantity of drinks, expressed in hectolitres, multiplied the number of degrees-alcoholic content for the products referred to in no. CRT. 3 and 4 in annex 4. 1 to this emergency Ordinance. "
7. In paragraph 3 of article 5 shall read as follows: "fixed Amounts that represent the excise taxes payable on products and product groups are set out in the annex. 1 to this emergency Ordinance. "
8. The title of section III shall read as follows: "the excise tax for tobacco products" 9. Paragraph 2 of article 9 shall read as follows: "the amount of the specific excise duty is set out in the annex. 1 to this emergency Ordinance. "
10. Article 11 shall read as follows: Art. 11.-for tobacco products, other than tigaretele, is due to the State budget, laid down in the specific excise duty per unit of measure, as set out in the annex. 1 to this emergency Ordinance. "
11. The title of section IV shall read as follows: "the excise duty on oil products" 12. Article 14 shall read as follows: Art. 14.-For auto fuels is due to State budget set out in excise duty per tonne of finished product, as set out in the annex. 1 to this emergency Ordinance. "
13. The title of section V shall read as follows: "excise duties for other products and product groups ' 14. Article 15 shall read as follows: Art. 15.-subject to excise duty Are the products and groups of products listed in the annex. 2 to this emergency Ordinance. "
15. Article 16 shall read as follows: Art. 16. excise tax-Payers for the products listed in the annex. 2 to this emergency Ordinance are businesses-legal entities, individuals and family associations authorized-producing or importing and marketing such products.
Payers of excise duty are individuals who enter into the land of the nature of the goods referred to in no. CRT. 8 of the annex. 2 to this emergency Ordinance. "
16. Article 17 shall read as follows: Art. 17.-businesses that sell goods of nature to those contained in the annex. 2 to this emergency Ordinance, from individuals, including amanetate goods by individuals, which have become the property of pawn shops, are required to withhold and pay to the budget the State excise duties set out, according to this emergency Ordinance, with the exception of goods referred to in no. CRT. 8 of the annex. 2 to this emergency Ordinance. "
17. The introductory part of article 18 shall read as follows: Art. 18.-excise duty prior to the value-added tax and is calculated once by applying the percentage shares set out in the annex. 2 to this emergency Ordinance, on the tax base, which means: "18. Article 19 shall read as follows: Art. 19.-For coffee, coffee substitutes and coffee in powder, soluble coffee blends including, the excise duty shall be calculated by applying the fixed amounts, fixed in ECU per unit of measure, as set out in the annex. 2 to this emergency Ordinance, the quantities produced and imported. "
19. Article 20 shall read as follows: Art. 20. excise taxes owed-of the State budget for coffee produced by the heating of green coffee to be deducted on the basis of supporting documents, customs or excise duties paid in the purchase from third parties for green coffee.
Principles of deduction of excise duty shall also apply in the case of assortments of coffee obtained by mixing different types of coffee, for which they were paid on excise duties, other coffee substitutes.
In this case, of excise duties due to the State budget for those kinds of coffee with substitutes shall be deducted on the basis of supporting documents, the excise duty paid on the occasion of the purchase of coffee entered into. "
20. Paragraph 2 of the letter a) article 21 shall read as follows:

"If the traders carrying out export operations buy from domestic producers, for the purpose of export, products subject to excise duty, they can request no later than 60 days after the date of exportation, the territorial tax bodies, on the basis of supporting documents, excise duty refund related finished products exported, and they are obliged to repay amounts no later than 30 days after the filing of the documents. Otherwise, the Ministry of finance will pay penalties under the same conditions and at the same rate as those payable by operators for non-payment of excise duty; "
21. In article 21, subparagraph d) change, and after the letter "e") is inserted in point f), with the following content: "d) imported goods coming from donations or loans financed directly from the grants and programs for scientific and technical cooperation, provided by foreign Governments, international bodies and non-profit organizations and charities and educational institutions, ministries, other bodies of public administration;".
' f) goods referred to in no. CRT. 8 of the annex. 2 to this emergency Ordinance, which are in the nature of contribution or purchased from a cash contribution of investors to the capital times to increase it. "
22. Article 22(3) shall read as follows: Art. 22.-For the products listed in article 1. 21 lit. of paragraph 1.) 2, lit. b) and subparagraph (c). g), exemption shall be granted through the refund of excise duties paid to purchase them on the basis of supporting documents and only for quantities used with express destinations mentioned in this emergency Ordinance. "
23. In subparagraph (b)) of article 23 shall read as follows: "(b)) date of reception of ethyl alcohol derived from food-processing by the recipient of the benefit, to the service provider."
24. paragraphs 2 and 3 of article 24 shall read as follows: "tax due precede the value added tax and is calculated by applying the amounts fixed in lei per unit of measure, according to schedule. 3 to this emergency Ordinance, of the quantities delivered.
Corrects tax Decree of the Government, upon the proposal of the Ministry of finance, according to changes in the price level on import and those with elevated. "
25. paragraph 5 of article 25 shall read as follows: "you are Paying these fees companies and legally autonomous administrations in Romania and authorized license to organize and exploit such games."
26. In paragraph 2 of article 26 shall read as follows: "the amount in lei excise and taxes due to the State budget, established according to this emergency Ordinance in per unit of measure, is calculated by converting amounts expressed in ECUs at the exchange rate established by National Bank of Romania on the penultimate working day of the week. This course is used throughout the following week. "
27. Article 28 shall read as follows: Art. 28.-all economic agents liable to excise duties and other indirect taxes covered by this emergency Ordinance, are required as the basis of a written declaration to register as liable to pay such taxes to the territorial tax bodies. The territorial tax bodies are obliged to assign each paying a special code and to submit economic operators, within 15 days from the date of receipt of the notification of the Declaration, taking evident as liable to pay such taxes and indirect code assigned. "
28. Article 29(3) shall read as follows: Art. 29.-For certain products for which excise is due from the State budget the Government can establish, through determination, progressively, the fiscal surveillance. "
29. Article 33 shall read as follows: Art. 33. Non-payment of excise-tax to crude oil and natural gas from domestic production, as well as the fee for games of chance, within specified time limits, calculating the delay increases, according to the law.
In duly justified cases, the Minister of finance may approve payment of excise duty deferral or staggering tax from crude oil and natural gas from domestic production, as appropriate, as well as delaying payment to alarming or increases of late. "
30. Article 34 shall read as follows: Art. 34.-Finding, testing, sanctioning, tracing, collection and enforcement of the excise duty and other indirect taxes, the provisions of this Ordinance, as well as the related increases in delay shall be carried out in accordance with legal regulations on the matter. "
31. Paragraph 1 of article 36 shall read as follows: "the Ministry of finance will issue, within 60 days after publication of this emergency Ordinance in the Official Gazette of Romania, part I, guidelines concerning computers and the necessary forms used for excise duties and other indirect taxes, the tax for crude oil and natural gas from domestic production and for tax on games of chance."
32. In paragraph 2 of article 38 shall read as follows: "on the same date shall repeal the provisions 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 of natural gas, and republished in the Official Gazette of Romania, part I, no. 286 of 11 December 1995, as well as any other provisions to the contrary. "
33. Annex 4. 2 paragraph 16 shall be supplemented with the following content: "16.
Hunting weapons and weapons use individually, other than use military or sports 50-"this law was adopted by the Chamber of deputies at its meeting on 28 September 1998, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT, ANDREW JOHN CHILIMAN this law was adopted by the Senate at its meeting on 29 September 1998, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
SENATE PRESIDENT PETRE ROMAN — — — — — — — — — — — —