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Law No. 117 Of 30 June 1999 Concerning Extrajudicial Fees Stamp

Original Language Title:  LEGE nr. 117 din 30 iunie 1999 privind taxele extrajudiciare de timbru

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LEGE no. 117 117 of 30 June 1999 (* updated *) on extrajudicial stamp duties ((updated until 30 June 2016 *)
ISSUER PARLIAMENT




---------- The Romanian Parliament adopts this law + Chapter I General provisions + Article 1 Issuance of certificates of any kind, other than those issued by the courts, the Ministry of Justice, the Prosecutor's Office of the High Court of Cassation and Justice and public notaries, the exchange of identity documents, the issuance of hunting permits and fishing, the examination of drivers of motor vehicles with a view to obtaining a driving licence, the registration of motor vehicles and trailers, and other services provided by some public institutions are subject to out-of-court fees Stamp. ---------- Article 1 has been amended by the subsection. 1 1 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. + Chapter II Establishment and application of stamp duty extrajudicial + Article 2 *) Extra-judicial stamp duties, fixed in fixed amounts by types of services rendered, due to the state budget or local budgets, as the case may be, by natural or legal persons, as well as by other applicants of the services subject to these fees, are set out in the Annex which forms an integral part of this Act + Article 3 Extra-judicial stamp duties are payable in advance. + Article 4 (1) The fees provided for the head. I-IV of the Annex constitutes income to the local budget, except in cases where, by law, it is provided otherwise. (2) The fees provided in par. ((1) may be increased by up to 40% by the local council in whose territorial area the seat of the service provider is located. (3) The local councils shall determine the increase provided in par. (2), depending on the needs of the normal functioning of public services and the performance of the duties of the local public administration authorities. ((4) If the level of the taxes provided in par. (1) is amended by legal provisions, the increase of up to 40% will apply to the new levels. (5) The tax on the head. V of the annex constitutes income to the state budget *). + Article 5 (1) They are exempt from extra-judicial stamp duty: a) issuance of certificates certifying a fact or situation arising from employment relationships, issuance, under the law of certificates intended to obtain rights of reparatory nature for persons persecuted for political reasons of the dictatorship established with effect from March 6, 1945, as well as those deported abroad or constituted in prisoners, for war veterans and for persons persecuted for ethnic reasons from September 6, 1940 to March 6, 1945, issue of certificates for the acquisition of rights of social assistance, social security and social protection, the unique certificates issued by educational institutions, certificates issued to serve in the army, schools, kindergartens, nurseries and other such institutions; ------------ Lit. a) a par. ((1) art. 5 5 was amended by the single article of LAW no. 163 163 of 10 April 2002 , published in MONITORUL OFFICIAL no. 252 252 of 15 April 2002. b) issue of original certificates of civil status; c) the attestations in connection with the receipt of money; d) issue of certificates, certificates and any other medical records, except those used in the judiciary; e) the issuance of forensic certificates certifying death; f) issue of certificates as a result of compulsory and free veterinary actions; g) the registration of mentions regarding the change of domicile or residence in the identity documents of orphaned minors, admitted to children's homes; h) issue of identity card; ---------- Lit. h) a par. ((1) of art. 5 5 has been modified by the subsection. 2 2 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. i) examination, in order to obtain the driver's license, of the following categories of persons: -persons with physical disabilities, for obtaining the driving license valid for vehicles of categories A, A1, B and B1, adapted to their infirmities; -members of diplomatic missions and consular offices accredited in Romania, on the basis of reciprocity; j) registration: -motor vehicles and trailers belonging to diplomatic missions, consular offices and their members, as well as to other organizations and persons with diplomatic status, operating in Romania, on the basis of reciprocity; -vehicles of categories A, A1, B and B1, belonging to persons with physical disabilities, adapted to their infirmities; k) services, except those provided for the head. IV of the Annex provided at the request of public institutions; l) release of the criminal record; ---------- Lit. l) a par. ((1) of art. 5 was introduced by the subsection. 3 3 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. m) issue or extension of validity of identity documents for foreign nationals. ---------- Lit. m) a par. ((1) of art. 5 was introduced by the subsection. 3 3 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. (2) The stamp duty exemptions provided for in special laws for the services mentioned in the Annex to this Law shall be confirmed as exemption from stamp duty. + Article 6 (1) The extrajudicial stamp fees may be paid by electronic means of payment, by order of payment or cash, except for the fee provided for the head. V of the Annex, for taxes up to 10 lei, or by other means of payment provided by law. ---------- Alin. ((1) of art. 6 6 has been modified by the subsection. 4 4 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. (2) The extrajudicial stamp fees will also be collected by the institutions that receive, draw up or issue documents or provide services subject to these taxes, under the conditions established by the methodological norms for the application of this law. + Article 7 ((. The amounts paid by way of extrajudicial stamp duty shall be returned or shall be compensated, upon request, in the following cases: a) when the fee paid was not due; b) where more than the legal amount has been paid; c) when the service cannot be provided. (2) The extrajudicial stamp duty, paid by the application and cancellation of the mobile tax stamps, shall not be returned. + Article 8 (1) The limitation periods of the right to request the refund or compensation of the stamp duty, as well as of the right to demand the forced execution of the budgetary claims arising from the extrajudicial stamp duties are those provided by legislation on the execution of budgetary claims (2) The limitation period of the right to claim the payment of stamp duty is 5 years calculated from the date on which it was found that it was not paid. + Article 9 Service providers subject to extra-judicial stamp duty shall have the following obligations: a) not to receive or not to issue documents or to provide services without the extra-judicial stamp duty, due according to the legal provisions, to have been paid; b) to turn, within 10 days from the date of collection, to the state budget or to the local budget, as the case may be, the amounts collected as an extrajudicial stamp duty *); c) keep the documents certifying the fulfilment of the obligation on timbration and to conduct the necessary records in order to identify the documents, works and services issued or rendered. + Chapter III Sanctions + Article 10 Violation of the provisions of art. 9 attracts the administrative-disciplinary liability of the guilty persons. + Article 11 The control over compliance with the provisions of this law is made by a) the specialized bodies of the local councils, for the extra-judicial fees of stamp that constitute income to the local budget. Until the organization by the local councils of the specialized bodies, their duties on the control over compliance with the provisions of this law will be carried out during 1999 by the territorial fiscal bodies of Ministry of Finance b) the specialized bodies of the Ministry of Finance, for the extra-judicial fees of stamp that constitute income to the state budget *). + Article 12 Against the measures ordered by the control minutes or by other acts of the bodies with control powers, the remedies provided by the procedure for the resolution of objections, appeals and complaints to the control acts can be exercised or of taxation of the local council or the Ministry of Finance, as the case may be. + Chapter IV Final provisions + Article 13 The extrajudicial stamp duties, provided for by this Law, shall be updated periodically, depending on the rate of inflation, by: a) decision of the local councils, under the conditions established by the law on local taxes and fees, for the extra-judicial fees of stamp that constitute income to the local budgets; b) Government decision, for the extra-judicial fees of stamp that constitute income to the state budget *). + Article 14 This law shall enter into force 90 days after its publication in the Official Gazette of Romania, Part I. + Article 15 For the application of the law the Ministry of Finance, with the opinion of the Department for Local Public Administration and the Ministry of Interior, will develop methodological norms within 90 days from its publication in the Official Gazette of Romania. + Article 16 The date of entry into force of this Law shall be repealed: --art. 1 lit. b) and d)-i), art. 2 2, art. 3 lit. m)-p), art. 5, as well as art. 4 4, art. 6 6 para. 1 1, 4 and 5, art. 9 9, art. 9 ^ 1, art. 10-13 10-13, art. 14 14 para. 2, but only as regards the extra-judicial stamp duty, of Decree no. 199/1955 on stamp duties, published in the Official Bulletin no. 14 of 5 June 1955, as amended; --section III (including notes no. 1 1 and 2), VI, VII, X and XIX of Annex no. 2 2 to Government Ordinance no. 10/1993 on the updating, depending on the inflation rate, of taxes established in fixed amounts for services rendered in favour of individuals and legal entities, published in the Official Gazette of Romania, Part I, no. 201 201 of 23 August 1993 and approved by Law no. 102/1994 ; -any other provisions to the contrary. This law was adopted by the Senate at the meeting of 24 May 1999, in compliance with the provisions of art. 74 74 para. (2) of the Romanian Constitution.
p. SENATE PRESIDENT,
DORU IOAN TARACILA This law was adopted by the Chamber of Deputies at the meeting of June 1, 1999, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution.
p. CHAMBER OF DEPUTIES PRESIDENT,
PAULA IVANESCU + Annex LIST including stamp duty extrajudicial *Font 9 * ┌ ----------------------------------------------------------------------------------------- | | ANNEX | | List of extrajudicial stamp duties | ├ ├ ---- ---------------------------------------------------------------------------------------------------- | | No. | | | | Extras from the legal norm-lei-| ├ ├ ---- ---------------------------------------------------------------------------------------------------- | | CHAPTER I | | Fees for issuing certificates of any kind, other than those issued by | | courts, Ministry of Justice and Citizens ' Freedoms, Prosecutor's Office of the | High Court of Cassation and Justice and public notaries, as well as for other | | services provided by some public institutions | ├ ---- --------------------------------------------------------- | | 1. | Repealed. | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | 2. | Release of the producer certificate | Point repealed by art. 80 80 | | | | lit. j) of the Ordinance | | | | | Government No. 36/2002 | | | | on taxes and | | | | | local taxes | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 3. | Repealed. | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | Four. | Certification (transcription) of property transmission | | | | | on animals, on animal head, in tickets | | | | | property for animals over 2 years: | 5 | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | Five. | Issuance of tax registration certificates | Point repealed by art. 1 1, | | | | | section 144 144 of the Law | | | | | No. 174/2004 for | | | | approval of Ordinance | | | | | Government No. 92/2003 | | | | | on the Procedure Code | | | | fiscal | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | Six. | Repealed. | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | Seven. | Repealed. | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 8. | Registration, upon request, in the civil status documents of | | | | | name and sex change | 15 | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 9. | Repealed. | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 10. | Repealed. | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 11. | Repealed. | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 12. | Repealed. | | | ├ ---- --------------------------------------------------------- | | CHAPTER II | | Fees for the issuance or exchange of identity documents and registration | | mentions in them, as well as for the issuance of hunting permits | | | and fishing | ├ ---- --------------------------------------------------------- | | 1. | Identity documents: | X | | ----------------------------------------- | | a) the exchange of identity documents for citizens | | | | | Romanians, as well as the registration of mentions on | | | | change of residence or residence of citizens | | | | | Romanians | 5 | | ----------------------------------------- | | b) registration of claims on change of domicile | Abrogat by Ordinance of | | | or of the Government's emergency | | emergency | | | | | No. 70/2009 | | ----------------------------------------- | | | c) repealed | | | | ----------------------------------------- | | d) release of new books, bulletins, cards | Abrogat by Ordinance of | | | identity and provisional credentials instead of the Government's | emergency | | | lost, stolen or damaged | No. 70/2009 | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | 2. | Registration of applications of natural and legal persons | Abrogat by Ordinance of | | | on the provision of some data from the Government's Permanent Emergency | Emergency Register | | | Population records | No. 70/2009 | | | | | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 3. | Release or annual visa of hunting permits | 3 | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | Four. | Repealed | | | ├ ---- --------------------------------------------------------- | | | | | CHAPTER III | | Fees for examining drivers of motor vehicles in order to obtain | | driving licences | ├ ---- --------------------------------------------------------- | | 1. | Fees for examining candidates who graduated a | | | | | school of drivers of motor vehicles: | x | | ----------------------------------------- | | a) obtaining driving license for motor vehicles | | | | of categories and subcategories A, A1, B, B1 and B + E | 6 | | ----------------------------------------- | | b) obtaining the valid driver's license for | Abrogat by Ordinance of | | | vehicles in category A | Government emergency | | | | | No. 70/2009 | | ----------------------------------------- | | c) obtaining the valid driver's license for | Abrogat by Ordinance of | | | vehicles belonging to one of the categories or | emergency Government | | | subcategories B, B1, B + E | No. 70/2009 | | ----------------------------------------- | | d) obtaining driving license for motor vehicles | | | | of categories and subcategories C, C1, Tr, D, D1, C + E, | | | | | D + E, C1 + E, D1 + E, Tb and TV | 28 | | ----------------------------------------- | | e) obtaining the valid driver's license for | Abrogat by Ordinance of | | | vehicles belonging to one of the categories or | emergency Government | | | subcategories C1 + E, D1 + E, C, D, Tb, Tv | No. 70/2009 | | ----------------------------------------- | | f) obtaining the valid driver's license for | Abrogat by Ordinance of | | | vehicles of categories C + E, D + E | Government emergency | | | | | No. 70/2009 | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | 2. | Taxes for examining people to whom it was | | | | | cancelled driving license, for categories included | | | | | in the cancelled permit, as well as of the people who were | | | | | rejected 3 times in the exam for obtaining the same | 84 | | | driving license categories, as well as for | | | | | people who did not graduate from a school of rulers | | | | | motor vehicles, except those for categories | | | | | B, B1, B + E | | | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 3. | Fees for examining persons to whom it was | Abrogat by Ordinance of | | | cancelled driving license, for the emergency categories of Government | | | in the cancelled license | No. 70/2009 | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | Four. | Fees for examining persons who were rejected | Abrogat by Ordinance of | | | 3 times in the exam for obtaining the same emergency | Government | | | categories of driving license | No. 70/2009 | | | | | | | ├ ---- --------------------------------------------------------- | | CHAPTER IV | | Registration fees of motor vehicles and trailers, provisional authorization of | | circulation and traffic authorization for samples | ├ ---- --------------------------------------------------------- | | 1. | Permanent or temporary registration fees of | | | | | motor vehicles and trailers: | x | | ----------------------------------------- | | a) motor vehicles and trailers with maximum total mass | | | | | authorized up to 3,500 kg including | 60 | | ----------------------------------------- | | b) motor vehicles and trailers with maximum total mass | Abrogat by Ordinance of | | | authorized between 750 kg and 3,500 kg, including Government emergency | | | | | | No. 70/2009 | | ----------------------------------------- | | c) motor vehicles and trailers with maximum total mass | | | | | authorized higher than 3,500 kg | 145 | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | 2. | Provisional authorization fee of circulation | | | | | permanent unregistered motor vehicles and trailers | | | | | or temporarily | 9 | ├ ---- ------------------------------------------------------------------------- ------------------------------------------ | | 3. | Circulation authorization fees for samples a | | | | | motor vehicles and trailers | 414 | ├ ---- --------------------------------------------------------- | | CHAPTER IV ^ 1) | | Fee for data supply | ├ ---- --------------------------------------------------------- | | Registration of applications of natural and legal persons | | | | on providing some data from the National Register | | | | | record of persons, as well as from the National Register | | | | record of driving licences and certificates | 5 | | | registration and from county and al registers | | | | | Bucharest municipality of record of permits | | | | | driving and registration certificates | | | ├ ---- --------------------------------------------------------- | | CHAPTER V | | Charges for the release of property titles on land acquired in the base | | Law of Land Fund no. 18/1991 , republished, as amended and | | subsequent additions | ├ ---- --------------------------------------------------------- | | 1. | Charges for the release of title deeds on | | | | | land acquired under the Land Fund Law | 15 | | | | No. 18/1991 , republished, with amendments and completions | | | | | later, with the exception of those for agricultural land | | | | | | | | | └ ---- --------------------------------------------------------- ---------- Pct. 1, 3, 6, 7 and 9-12 from Cap. I of the Annex were repealed by the subsection. 5 5 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. Section 4 of Cap. I of the Annex was amended by the subsection. 6 6 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. Lit. c) 1 1 and section 4 from Cap. II of the Annex were repealed by the subsection. 7 7 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. Lit. a) 1 from Cap. II of the Annex was amended by subsection. 8 8 of section I al art. 14, Cap. II of EMERGENCY ORDINANCE no. 41 41 of 28 June 2016 , published in MONITORUL OFFICIAL no. 490 490 of 30 June 2016. -------------