Law No. 28 Of 26 January 1999

Original Language Title:  LEGE nr. 28 din 26 ianuarie 1999

Read the untranslated law here: https://www.global-regulation.com/law/romania/3071510/-lege-nr.-28-din-26-ianuarie-1999.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.
EMERGENCY ORDINANCE No. 28 of March 25, 1999 (republished * *) (* updated *) concerning the obligation on economic operators to use devices of fiscal *) (updated until 29 august 2011 *) ISSUING GOVERNMENT — — — — — — — — — *) Republished pursuant to art. XI of the Government Ordinance. 94/2004 on regulating financial measures, published in the Official Gazette of Romania, part I, no. 803 from august 31, 2004, as amended by law No. 507/2004 published in the Official Gazette of Romania, part I, no. on 19 November 2004 1,080, posing a new texts.
Government Emergency Ordinance nr. 28/1999 was republished in the Official Gazette of Romania, part I, no. 381 5 June 2002 and amended by:-the Government Ordinance. 29/2004 for regulating financial measures, published in the Official Gazette of Romania, part I, no. 90 of 31 January 2004, approved with amendments and completions by law No. 116/2004 published in the Official Gazette of Romania, part I, no. 353 of 22 April 2004;
-Government Emergency Ordinance nr. 44/2004 for extension of the time limit provided for in art. "". (7 ^ 2) of Government Emergency Ordinance nr. 28/1999 concerning obligation on economic operators to use devices of fiscal cash registers, as well as the time limit provided for in art. 59 paragraph 1. (1) of law No. 38/2003 transport in taxi and rental occupancy, as published in the Official Gazette of Romania, part I, no. 503 of 4 June 2004, approved by law No. 338/2004 published in the Official Gazette of Romania, part I, no. 674 of 27 July 2004.


Article 1 (1) economic operators who carry out supplies of goods, as well as providing services directly to the public are forced to use of fiscal devices.
  

— — — — — — — — — — —-. (1) of article 1. 1 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(2) the economic operators referred to in paragraph 1. (1), hereinafter referred to as users, have the obligation to issue tax bills with fiscal and teach them. At the request of customers, their users will be issued and invoice.
  

— — — — — — — — — — —-. (2) of article 9. 1 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(3) fiscal cash registers are delivered through licensed distributors. The purpose of this emergency Ordinance, by authorized distributor shall mean the operator whose name was issued the opinion referred to in article 1. 5 para. 2. The authorized distributor has the right to commercialize devices of fiscal cash registers, including complementary products in order to obtain its opinion, as well as the obligation to provide service to these devices both directly, and through other economic operators accredited by the, hereinafter referred to as accredited units for trading and/or service. Authorized distributor can only be the manufacturer or importer of the device respectively. In the event of failure of fiscal cash registers users are obligated as at the time of the finding of a failure to notify the authorized distributor who supplied the device or, where appropriate, the service acknowledged this authorized distributor.
  

— — — — — — — — — — —-. (3) art. 1 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(4) until reinstatement in service of fiscal cash registers, operators are required to register in a specially drawn up for this purpose, all operations carried out and issue tax invoices for the aforesaid operations, at the request of the client.
  

— — — — — — — — — — —-. (4) article. 1 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".


Article 2 shall be exempt from the provisions of art. 1 (1). (1): a) the agricultural products trade domestic occasionally performed by individual agricultural producers authorization holders in markets, fairs, oboare or in other public places approved supplies of goods effected through commercial vending machines, parking services whose amount shall be levied through vending machines, as well as gambling activities carried out with the technical means of game that works on the basis of acceptatoarelor banknotes or coins;
  

-------------
Lit. the article) 2 was amended by section 1 of article. 1 of law No. 264 of 7 November 2008, published in MONITORUL OFICIAL nr. 767 of 14 November 2008.

b) catering services carried out in the public transport of passengers;
  

--------------
Lit. c) art. 2 has been repealed by article 16. 16 of the EMERGENCY ORDINANCE nr. 12 of 22 February 2006, published in MONITORUL OFICIAL nr. 184 of 27 February 2006.

d) selling newspapers and magazines through specialized distributors;
  

e) public transport passengers within a locality-based tickets or printed subscriptions according to the law, as well as on the tube;
  

--------------
Lit. s) art. 2 amended by art. III of ORDINANCE No. 8 of 26 January 2011, published in MONITORUL OFICIAL nr. 78 of 31 January 2011.

f) activities for which receipts shall be carried out on the basis of fixed value vouchers printed by law-access tickets for shows, museums, exhibitions, fairs and oboare, zoos and botanical gardens, libraries, parking places for motor vehicles, tickets of participation in gambling and the like;
  

g) insurance activities and retirement homes, as well as financial intermediation activities, including activities ancillary thereto. Are not exempt from the exchange activities with cash and cash substitutes for individuals other than operations carried out by the exchange points at credit institutions, these institutions, as well as those made through Exchange automata;
  

--------------
Lit. g) of art. 2 was amended by paragraph 2 of article 9. IX, Section 7, part II of the ORDINANCE No. 28 of January 26, 2006, published in MONITORUL OFICIAL nr. 89 of 31 January 2006.

h) activities as professions under all forms of organization which does not involve the creation of a company;
  

-------------
Lit. h) of art. 2 was amended by section 1 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

I) sale of worship and religious services provided by religious institutions;
  

-------------
Lit. j) of art. 2 has been repealed by section 2 of art. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

k) retailing through salesman, as well as mail, except for supplies of goods made at home stores and catering enterprises, command-based;
  

-------------
Lit. k) article. 2 was amended by section 1 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

l) installation, repair and maintenance of goods made at home;
  

m) sale of packages of services or parts thereof by the travel agencies, which are defined according to the law;
  

n) providing the home electricity and heat, gas, water, telephone services, including mobile, post and courier, television, including cable, Internet;
  

o) building works, repairs, and maintenance of housing facilities;
  

p) medical services provided at the place of residence or at the customer's place of employment;
  

-------------
Lit. r) of art. 2 has been repealed by section 2 of art. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.
-------------
Lit. s) of art. 2 has been repealed by section 2 of art. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.
, etc) public passenger transport by rail in domestic and international traffic, provided by commercial companies (legal entities).
-------------
Lit. Article and SOLV). 2 was introduced by art. in ORDER No. 14 of 24 august 2011, published in MONITORUL OFICIAL nr. 604 of 26 august 2011.


Article 3


(1) within the meaning of art. 1 (1). (1), fiscal cash registers are: houses, as well as other systems, including devices with functions of cash registers, incorporating constructive tax module, which controls memory, printing device, and display customer.
  

(2) Apparatus of fiscal cash registers must meet cumulatively the following essential functions: preservation of data by accumulations) progressive scan;
  

b) printing and issuance of tax certificates, role: log, reports the daily closing tax reports tax;
  

c) registration in the tax data memory summary fiscal nature arising from the closure of the daily tax reports and any changes in parameters affecting the interpretation of the data stored and the events that affect the continuity of the registration data;
  

d) automatic operation of the device, when you are inactive memory, printing device or customer display;
  

e) continuity of operation and data recording, data structure and coherence of the documents issued, and recovery procedures from State of error arising from incorrect or manipulations of system errors.
  

(3) fiscal Memory is a writable device unique of module, which should enable the gradual accumulation of data binding without as they may be amended or deleted, as well as the preservation in their time for a period ending at least 10 years.
  

(4) The fiscal memory will store the following data: name of the issuer and the tax code, the address of the place of installation of the appliance, the logotype and the series of tax, as well as the data referred to in paragraph 1. (2) (a). c). (5) fiscal cash registers will be sealed by applying a fiscal seal by persons authorized for this purpose by the Ministry of economy and finance).
  

— — — — — — — — — — — —-Article 4 (1) receipt is a document issued by an electronic device, which marked the tax must consist of at least: name and the tax code of the economic operator to the issuer; the address of the place of installation of the electronic tax registers; logotype and fiscal apparatus series; sequence number; the date and time of issue; the name of each good supplied or service rendered; the unit price or rate; quantity; the value of each transaction, including value-added tax, with an indication of the share of fees; the total value of the voucher, including value added tax; the total amount of value added tax on the shares tax, with an indication of the level of the quota; the total value of transactions exempted from value added tax, and the amount of other fees that are not included in the taxable amount for value added tax, where applicable.
  

— — — — — — — — — — —-. (1) of article 1. 4 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(2) roll the log is the document on which shall be entered all data in tax receipts and is kept in the archive of the operators for a period of 2 years from the date of the closure of the financial year during which it was compiled.
  

— — — — — — — — — — —-. (2) of article 9. 4 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(3) fiscal closing daily Report is a document which contains: the name and the tax code of the economic operator to the issuer; the address of the place of installation of the electronic tax registers; logotype and fiscal apparatus series; progressively numbered serial number; the date and time of issue; the number of bonds issued that day; the total value of the transactions conducted and the sum of the value added tax, with an indication of the level of the quota, the total value of transactions exempted from value added tax, as well as the amounts of the fees shall not include in the taxable amount for value added tax.
  

— — — — — — — — — — —-. (3) art. 4 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(4) the special register referred to in article. 1 (1). (4) the tax report and daily closing documents are envisaged by the tax authorities with income verification that underlie the determination of taxes and levies due to State budget. The special register referred to in article 1. 1 (1). (4) archived and kept for a period of 10 years, and the tax ratio of daily closing for a period of 5 years.
  

(5) economic operators who use devices of fiscal cash registers with fiscal memory, fill, when it should be replaced as a result of failure or when it can no longer be used by users for various reasons, and where they are outgoing, forced that, after reading the memory and retrieving the roller that are registered data from it by the territorial tax body fiscal memory, to teach toward preserving and archiving the General Directorates of the public finances Bucharest or County, as applicable. Preservation and archiving memories shall ensure tax for a period ending at least 10 years.
  

— — — — — — — — — — —-. (5) article. 4 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(6) Users of fiscal cash registers are required: a) use only consumable type and with the technical characteristics set out in the user manual of the device concerned;
  

b) use only the supplies that ensure data readability on maintaining retention period under this emergency Ordinance;
  

c) require authorised dealer from which you purchased the unit or device approved by the completion of the manual for use with information concerning the nature and technical features of consumables, if the user manual of the device in question does not contain any such information;
  

d) to enter into contracts with suppliers clauses containing supplies delivery firm only consumables type and with technical characteristics prescribed in the instruction manual, to ensure readability of data maintenance period of archiving this emergency Ordinance, and the clauses on the damage to which they are entitled in the event of contractual clauses by suppliers.
  

-------------
Lit. s) para. (6) article. 4 has been repealed by section 2 of art. 1 of law No. 264 of 7 November 2008, published in MONITORUL OFICIAL nr. 767 of 14 November 2008.

(7) authorized Distributors are obliged as either directly or through establishments accredited by them, to complete, to the satisfaction of the users, the user manual with information on the nature and technical features of consumables, if the device's user manual shall not contain such information.
  

(8) consumables intended for Providers of fiscal cash registers, economic operators manufacturers, importers or merchants, users are obligated to deliver the only consumables are included in contracts concluded pursuant to paragraph farms (6) (a). d).
  

------------
Alin. (8) article. 4 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(9) the users and suppliers of consumable items and severally responsible for infringement of the provisions of this Ordinance relating to the type of emergency and technical characteristics of the consumables used and provided, as well as to the condition relating to maintain readability of the data retention period.
  

— — — — — — — — — — — —-. (10) of article 1. 4 was repealed by paragraph 4 of art. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.


Article 5 (1) to refer to the models of fiscal devices, authorisation and registration of dealers of distribution and/or service accredited by them shall be set up under the authority of the Ministry of economy and finance), the Commission for the approval of distributors and of fiscal cash registers.
  

— — — — — — — — — — — —-(2) the sale or use of fiscal cash registers on the territory of Romania shall be permitted only if such appliances was obtained the opinion of the Commission referred to in paragraph 1. (1) under the terms and in this opinion.
  


(3) fiscal cash registers must be fitted by the dealer with their owner's manual, and a booklet with the pages numbered, which contains device exploitation, called evolution card assistance. Users of fiscal cash registers are required to keep the book of interventions, together with accredited service units are responsible for completing and updating it with the data on the identity of the user and service interventions carried out.
  

(4) Are admitted to the procedure of approving only those economic operators who market of fiscal devices falling within the provisions of art. 3, provides service for warranty, warranty and spare parts.
  

Paragraphs 1 and 2. (4) article. 5 was amended by point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(5) authorized Distributors through accredited service units are required to ensure that, within 72 hours of the user's request, the new installation of the appliance, as well as replacing defective memory fiscal times whose storage capacity has been exhausted.
  


Article 6 obligation of economic operators as referred to in art. 1 to use instruments for fiscal cash get birthday after the date of commencement of the commercial activities carried on at each location.
-------------
Art. 6 was amended by section 5 of art. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.


Article 8 (1) authorized Distributors who cease trading activity of fiscal cash registers, as well as those to whom withdrew the notice of distribution and use of fiscal cash registers still remain responsible for your obligations under this emergency Ordinance, for appliances supplied.
  

(2) where users of fiscal ceases its activities, as well as in the case of fiscal cash seized by the law towards recovery times taken by the banking companies as a result of wilful default loan for purchase of such equipment, its application will be achieved only through authorized distributors.
  


Article 9 (1) clients will request and they will keep their tax receipts before departure from the unit for delivery of goods or the provision of services with a view to their presentation to a possible control, to explain their origin.
  

(2) the user is obliged to display the visible place warning notices to customers regarding their obligation to comply with the provisions referred to in paragraph 1. (1) article 10 Constitutes offence. the following acts if, according to the criminal law, are not considered offences: a) the marketing of the operators of fiscal cash without Commission notification to distributors and of fiscal times disrespecting stipulated in the notice, other than those defined as offences in this article;
  

------------
Lit. the article) 10 amended by point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(b) failure to comply with the obligation of economic operators) to equip and use of fiscal devices approved under art. 5 para. (2) the time limits laid down in article 21. 6 except as provided for in art. 1 (1). (4) the absence of the tax voucher for all goods delivered or services rendered to the issuance of vouchers with times a value inferior to real, and nereintroducerea data entered on the roll the log relating to transactions performed since the last daily closing until such time as the deletion of operative memory;
  

------------
Lit. b) art. 10 amended by point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(c) issue tax receipt) containing erroneous data or it may not contain all the particulars specified in article 1. "". (1);
  

-------------
Lit. c) art. 10 amended by point 7 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

d the customer tax slip) non-remission of the tax device registers electronically;
  

e) fulfilment by the users of fiscal obligation to display warning notices referred to in articles. 9 para. (2);
  

The letter f) of art. 10 has been repealed by section 3 of article in law No. 52 as of April 1, 2009, published in MONITORUL OFICIAL nr. 224 of 7 April 2009, which complements art. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, with 7 ^ 1.

g) failure by users to the obligation to notify the unit of service designated by the authorized distributor or, as the case may be, the dealer or his agent at the time of the existence of the failure of fiscal cash registers;
  

h) breach by users of fiscal provisions art. "". (6) (a). a)-(d)), as well as the consumables intended for providers of fiscal provisions art. "". (8);.
  

Lit. h) of art. 10 amended by point 7 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.
h ^ 1) failure by users of fiscal obligations set out in article 11. "". (6) (a). e)*);
Lit. h ^ 1) of art. 10 was introduced by section 8 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

I) violation by the authorized dealers and the accredited these articles. "". (7);
  

j) failure to comply with the obligations incumbent upon the authorized distributors, through accredited service units, installing electronic device marked new tax and to replace faulty times fiscal memory whose storage capacity has been exhausted, within the time limit provided for in art. 5 para. (5);
  

k) failure by authorised distributors who cease trading activity of fiscal cash registers, as well as those to whom withdrew the notice of distribution and utilization of the fiscal obligations according to this emergency Ordinance, for appliances supplied;
  

failure to comply with the obligation it) to preserve and archive the log roll, daily closing report tax and special register referred to in article 1. 1 (1). (4) except in the case of taxi transport;
  

Lit. l) of art. 10 was amended by section 3 of article 9. 1 of law No. 264 of 7 November 2008, published in MONITORUL OFICIAL nr. 767 of 14 November 2008.

m) obligation to preserve the failure, to supplement and update the book of intervention referred to in article. 5 para. (3) as well as non-compliance with the provisions of article. 1 (1). (4);
  

n) the obligation to disregard for safe-keeping and archiving fiscal memory, as prescribed. "". (5);
  

an apparatus) fiscal cash registers that are not sealed according to the provisions of article 3. 3 paragraphs 1 and 2. (5) failure to comply with the provisions of article. 8 para. (2), as well as violation of rules pursuant to article 114. 15. In article 11 (1) Fines for the offences mentioned in article 1. 10 applies to economic operators, except as provided in article 13. 10 lit. d), as follows: a) the acts referred to in article 1. 10 lit. c), e, g)) and a fine shall be imposed) to 2,000 lei to 4,000 million lei;
  

— — — — — — — — — — — — — — the letter a) to paragraph 1. (1) of article 1. 11 was amended by paragraph 4 of article in law No. 52 as of April 1, 2009, published in MONITORUL OFICIAL nr. 224 of 7 April 2009, which amends point 9 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

(b) the acts referred to in article). 10 lit. a), b) h ^ 1), i, j)) l) and m) shall be imposed with a fine from 10,000 lei lei to 8,000;
  

— — — — — — — — — — — — — — b) of paragraph 1. (1) of article 1. 11 was amended by paragraph 4 of article in law No. 52 as of April 1, 2009, published in MONITORUL OFICIAL nr. 224 of 7 April 2009, which amends point 9 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

(c) the acts referred to in article). 10 lit. h), k) and n) is sanctioned with a fine of from 40,000 to 60,000 lei lei.
  

--------------

Letter c) of paragraph 2. (1) of article 1. 11 was amended by paragraph 4 of article in law No. 52 as of April 1, 2009, published in MONITORUL OFICIAL nr. 224 of 7 April 2009, which amends point 9 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.
— — — — — — — — — — — —-. (1) of article 1. 11 has been modified by point 9 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

(2) the Offences referred to in articles. 10 lit. d), applicable to natural persons, shall be sanctioned with a fine of 800 Ron 1,500.
  

Paragraphs 1 and 2. (2) of article 9. 11 was amended by paragraph 4 of article in law No. 52 as of April 1, 2009, published in MONITORUL OFICIAL nr. 224 of 7 April 2009, which amends point 9 of article. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

(3) the amounts found at the point of sale of the goods or services belonging to the operators referred to in article 1. 1 (1). (1) that cannot be justified by statements made in documents issued with fiscal cash register, in particular, by article. 1 (1). (4) the tax invoice, or, if applicable, shall be deemed and shall be forfeited without provenance, came from the State budget. It also confiscates proceeds from the supply of goods or provision of services after the suspension of the activity of economic operators, according to art. 14. Paragraphs 1 and 2. (3) art. 11 has been changed from point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".


Article 12 (1) the finding of violations, and penalties are carried out by the specialized bodies of the Ministry of economy and finance) and of its territorial units, as well as by the Commissioners of the Financial Guard.
  

— — — — — — — — — — — —-(2) Against the protocols of evaluation and the application of the penalty it may make a complaint under the Government Ordinance. 2/2001 relating to the legal regime of contraventions, approved with amendments and completions by law No. 180/2002, as amended and supplemented.
Paragraphs 1 and 2. (2) of article 9. 12 was amended by paragraph 10 of article 10. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007.

(3) the provisions of this Ordinance shall be supplemented by the provisions of Emergency Ordinance of Government No. 2/2001 relating to the legal regime of offences *).
  


Article 13 (1) In case of repetition of the offence; 10 lit. j), together with the implementation of administrative control bodies fine will propose to the Commission under article 4. 5 para. (1) and withdrawal of approval issued to the Distributor for the distribution and marketing of fiscal cash registers.
  

(2) violation of the provisions of art. 10 lit. the) related to the marketing of fiscal cash registers without knowledge of the Commission referred to in article 1. 5 para. (1) draw and confiscation of proceeds derived by the operator of this activity, the amounts being made came from the State budget.
  

— — — — — — — — — — —-. (2) of article 9. 13 has been amended point 11 of article 1. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".


Article 14 (1) failure to comply with the obligation of economic operators as referred to in art. 1 to provide themselves with instruments of fiscal deadlines laid down in article 21. 6 attract and suspend the activity of the unit until the time of elimination of the causes that led to it.
  

— — — — — — — — — — —-. (1) of article 1. 14 was modified by item 11 of article 4. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".

(2) failure by the operators. 10 lit. (b)), relating to the non-use of fiscal cash registers, receipt for absence of tax all goods delivered or services rendered, issuance of vouchers with a value inferior to real and nereintroducerea data entered on the roll-log transactions performed since the last daily closing until such time as the deletion of operative memory, attract and suspend the work of the unit for a period of 3 months.
  

— — — — — — — — — — —-. (2) of article 9. 14 was modified by item 11 of article 4. V, section 2 of the GOVERNMENT ORDINANCE No. 47 of 28 august 2007, published in MONITORUL OFICIAL nr. 603 of 31 august 2007, by replacing the phrase "economic agents" with the phrase "economic operators".


Article 15 within 60 days from the date of publication of this emergency Ordinance in the Official Gazette of Romania, part I, Ministry of economy and finance) will work out detailed rules of implementation which are approved by decision of the Government.
— — — — — — — — — — — — — Note: Reproduce below art. (XII) in section 7 of the head. The Government Ordinance. 94/2004 on regulating financial measures, published in the Official Gazette of Romania, part I, no. 803 from august 31, 2004, as amended by law No. 507/2004, which is incorporated in the consolidated text of the Government Emergency Ordinance nr. 28/1999: "Art. XII.-This section shall enter into force on 1 January 2005, except for the provisions of article 7. X item 2 relating to art. 2(a) t), which enters into force on the date of entry into force of this Ordinance. " (According to art. XXXX, the Ordinance went into effect at 3 days from the date of publication in the Official Gazette of Romania, part I.)