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Law No. 148 Of 27 July 1999

Original Language Title:  LEGE nr. 148 din 27 iulie 1999

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LEGE no. 148 148 of 27 July 1999 on approval Government Emergency Ordinance no. 50/1998 amending and supplementing the provisions Government Emergency Ordinance no. 82/1997 on the excise duty and other indirect taxes
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 360 360 of 29 July 1999



The Romanian Parliament adopts this law + Article UNIC Approval Government Emergency Ordinance no. 50 50 of 14 December 1998 amending and supplementing the provisions Government Emergency Ordinance no. 82/1997 on the regime of excise duties and other indirect taxes, published in the Official Gazette of Romania, Part I, no. 489 of 18 December 1998, with the following amendments and additions: 1. In Article I, point 2, paragraph 2 of Article 5 shall read as follows: " The fixed amounts representing excise duties on products and groups of products are those set out in Annex no. 1 to this emergency ordinance. " 2. In Article I, point 4, paragraphs 5 and 6 of Article 6 ^ 1 shall read as follows: " These documents with special regime will be distributed by Regia Autonomous lt; lt; Imprimeria Națională gt; gt; each general direction of public finances and financial control of the county state and of the city of Bucharest, based on their request. The need for such documents will be determined by each individual economic agent. Their distribution to the users will be made directly by the general directions of the public finances and the county state financial control and the city of Bucharest, for a fee, on the basis of written orders, according to the model presented in the annex No. 4 to this emergency ordinance. Their approval will be granted only if the applicant justifies the need to purchase tax invoices and notices accompanying the goods, as an authorized economic agent, under this emergency ordinance, to market alcohol. and alcoholic beverages. " 3. in Article I, point 4, after paragraph 9 of Article 6 ^ 1, paragraph 10 is inserted as follows: " Economic agents selling beer may use their own financial-accounting information systems for the issuance of special forms, under the conditions established by the Ministry of Finance for special regime forms, without use forms preprinted by Regia Autonomous lt; lt; Imprimeria Națională gt; gt;. The economic agents concerned will request the general directorates of public finances and the county state financial control and the city of Bucharest a beach of numbers. " 4. In Article I, point 7, paragraph 3 of Article 9 shall read as follows: " The total excise duty due to the state budget for cigarettes shall be reduced by 35%, where economic operators use in their manufacturing recipes at least 50% of tobacco from domestic production. ' 5. in Article I, point 8, paragraph 2 of Article 11 shall be repealed. 6. In Article I, paragraph 9, paragraphs 5 and 6 of Article 11 ^ 1 shall read as follows: " These documents with special regime will be distributed by Regia Autonomous lt; lt; Imprimeria Națională gt; gt; each general direction of public finances and financial control of the county state and of the city of Bucharest, based on their request. The need for such documents will be determined by each individual economic agent. Their distribution to the users will be made directly by the general directions of the public finances and the county state financial control and the city of Bucharest, for a fee, on the basis of written orders, according to the model presented in the annex No. 4 to this emergency ordinance. Their approval will be granted only if the applicant justifies the need to purchase tax invoices and notices accompanying the goods, as an authorized economic agent, under this emergency ordinance, to market products. of tobacco. " 7. Article I, after point 9, insert point 9 ^ 1 with the following contents: "" 9 ^ 1. Article 14 will read as follows: Article 14. -For car fuel is due to the state budget excise taxes, set in lei per ton of finished product, according to positions no. 9 9-11 of Annex no. 1 to this emergency ordinance. " 8. Article I, point 11, paragraph 2 of Article 19 shall be repealed. 9. In Article I, paragraph 12, paragraphs 5 and 6 of Article 19 ^ 1 shall read as follows: " These documents with special regime will be distributed by Regia Autonomous lt; lt; Imprimeria Națională gt; gt; each general direction of public finances and financial control of the county state and of the city of Bucharest, based on their request. The need for such documents will be determined by each individual economic agent. Their distribution to the users will be made directly by the general directions of the public finances and the county state financial control and the city of Bucharest, for a fee, on the basis of written orders, according to the model presented in the annex No. 4 to this emergency ordinance. Their approval will be granted only if the applicant justifies the need to purchase tax invoices and notices accompanying the goods, as an authorized economic agent, according to this emergency ordinance, to market coffee. " 10. In Article I, point 13, points c) and f) of Article 21 shall read as follows: " c) transit products and temporary importation products. For products imported temporarily the exemption shall be granted subject to the lodging by the importing economic agent of a security equal to the value of the excise duties. This guarantee will be restored to the economic operator only after the end of the customs procedure granted; ' ....................................................................... "f) ethyl alcohol used in the production of sanitary alcohol;" 11. in Article I, point 14, after paragraph 1 of Article 22, paragraphs 2 and 3 are inserted, with the following contents: " In the case of sanitary alcohol obtained from food ethyl alcohol, invoicing will be differentiated, depending on the destination, as follows: a) for the quantities of sanitary alcohol, delivered directly by the producers of the health facilities and pharmacies, the invoicing will be made directly at delivery prices, which do not include the excise duty related to the food ethyl alcohol used as raw material; b) for the quantities of sanitary alcohol, delivered to beneficiaries other than health facilities and pharmacies, the invoicing is made at delivery prices, which also include the excise duty related to the food ethyl alcohol used as a raw material. In this case the excise tax will be distinctly highlighted in the invoice. Economic agents who sell sanitary alcohol, supplied directly from producers, can request monthly territorial tax bodies to return the excise duty for ethyl food alcohol, corresponding to the quantities of sanitary alcohol sold. The refund will be made on the basis of supporting documents and only for the quantities actually sold. " 12. In Article I, point 18, Article 23 ^ 5 shall read as follows: "" Art. 23 23 ^ 5. -Economic agents: domestic producers, importers, traders in wholesale and retail systems, who make income from sales of ethyl alcohol, alcoholic beverages and any other products intended for the food or consumption industry, containing ethyl alcohol, tobacco products, coffee, coffee with substitutes, soluble coffee, including mixtures of soluble coffee, may operate only on the basis of the marketing authorisation issued by: a) Ministry of Finance, in case of alcohol b) the general directions of the public finances and the county state financial control and the city of Bucharest, in the case of alcoholic beverages, tobacco products and coffee, as well as in the case of alcohol sold by economic agents producers of alcoholic beverages. The authorisation shall be issued with charge, on the basis of a type-application, in accordance with the model set out in Annex no. 15 to this emergency ordinance, and the following documents: a) the registration certificate issued by the trade register office; b) the tax registration certificate; c) the certificate issued by the territorial fiscal body, showing that the applicants for authorizations do not have fiscal obligations to the state budget. It is not considered tax obligations to the state budget, within the meaning of this provision: -the amounts for which the economic agents obtained from the Ministry of Finance facilitations to their payment; -the amounts established following the controls carried out by the specialized fiscal bodies and which are in different stages of challenge or in judgment; -the amounts subject to the decisions to suspend the execution, given by the courts; d) the applicant's declaration, on his own responsibility, on the registered office, branches, branches, working points, offices, storage stations, shops and any other places where they operate, as well as their addresses; e) the manufacturing license issued by the Ministry of Agriculture and Food, in the case of economic agents domestic producers who obtain income from the sale of products subject to authorization, originating from their own production, accompanied, in the case of agents economic producers of alcohol, of a declaration on the endowment with means of measuring the production, targeted by the fiscal supervisor; f) import contracts concluded with external partners or import orders, as the case may be, in the case of importers who obtain income from the sale of products subject to authorization, originating from their own import operations; g) certificate issued by the territorial fiscal body, showing the ownership of own production capacities, in the case of domestic producers of alcohol and alcoholic beverages, other than wines, brandy and natural spirits. The authorization shall be issued within a maximum of 30 days from the date of submission of the complete documentation. If an economic operator possesses a marketing authorisation for one product or another of those subject to authorisation and wishes for authorisation for other products, the time limit for issuing the authorisation shall be no more than 10 days. For newly established economic agents or for economic agents who complete their object of activity on the line of marketing of products subject to authorization the deadline for submission of the documentation is at least 30 days before the date starting the activity for which authorisation is requested. The model of the authorization issued by the Ministry of Finance or by the general directorates of public finances and the county state financial control and the city of Bucharest is provided in Annex no. 17 to this emergency ordinance. All commercial relations between manufacturers, importers and traders in wholesale products subject to authorization, according to this emergency ordinance, will be carried out on the basis of written contracts. The transfer of the products subject to authorization from a warehouse of the company in another warehouse of the company, without changing ownership of the goods, will be made on the basis of an accompanying notice of the goods, with the same characteristics as special tax documents. On the diagonal length of each opinion will be inscribed, as the case may be, "Alcohol-transfer", "Alcoholic drinks-transfer", "Tobacco products-transfer", "Coffee-transfer". These opinions are printed by the Autonomous Regia "National Imprimeria". The need for such documents shall be determined by each authorized economic agent, according to this emergency ordinance, and their distribution to users will be made under the same conditions as in the case of distribution of invoices and notices of Special accompanying. Domestic producers of alcohol and alcoholic beverages, other than wines, brandy and natural spirits, who obtain income from the marketing of these products and who: a) record fiscal obligations to the state budget; b) do not hold their own production capacities; c) have no means of measuring the production made, in cases where the law provides for it. The authorisation fees are set out in Annex no. 16 to this emergency ordinance. The authorization is valid for the entire period of the activities provided in par. 1. Fees shall be paid in two equal instalments, as follows: a) the first tranche, in the amount of 50% of the total value set out in Annex no 16 to this emergency ordinance, before the authorization is issued; b) the second tranche, within 6 months from the date of issue of the authorization. Where an economic agent has paid the first instalment of the authorisation fee and has received the marketing authorisation, but until the end of the period of payment of the second instalment, of certain cases, it may no longer or may not wish to carry out the marketing activity of the products subject to authorization, the respective economic agent, on his own responsibility, by a written declaration, makes known this situation to the fiscal body that issued his authorization and no longer pays the second tranche. The authorization fees are made to the state budget and are poured into the same account where the excise taxes are collected. The information content of the authorization issued by the Ministry of Finance or by the general directorates of public finances and the county state financial control and the city of Bucharest is presented in Annex no. 17 to this emergency ordinance. The records of these authorizations will be held by the issuing bodies, in a register for this purpose. Products subject to authorization, marketed in free zones, as well as in stores authorized, according to the law, to market goods in "duty-free" regime do not fall under the provisions of par. (1), it is not mandatory to use the special tax documents provided in this emergency ordinance. Low-alcohol drinks with an alcoholic strength of less than 0,5% by volume, and flavourings and food essences which cannot be consumed as such, shall not be covered by the authorisation regime as being used in the preparation of foodstuffs. Settlements between economic agents carrying out marketing activities of ethyl food alcohol shall be made in full by bank units. " 13. in Article I, after point 18, points 18 ^ 1 -18 ^ 7 are inserted, with the following contents: "" 18 ^ 1. The title of Chapter III and Article 25 shall be repealed. 18 18 ^ 2. Article 26 will read as follows: Article 26. -The excise and taxes provided for in this emergency ordinance are established and paid in lei, being able to change by the state budget law. 18 18 ^ 3. Article 27 will read as follows: Article 27. -Liability for the calculation and payment to the state budget of excise duties, tax on crude oil and natural gas from domestic production lies with the payers provided for in this emergency ordinance. 18 18 ^ 4. Article 30 will read as follows: Article 30. -The payers have the obligation to keep records of excise duties, tax on crude oil and natural gas from domestic production, as the case may be, according to the methodological norms issued by the Ministry of Finance in application of this emergency ordinance. 18 18 ^ 5. Article 31 will read as follows: Article 31. -The excise tax, oil and natural gas tax payers in domestic production, as the case may be, have the obligation to submit monthly, until the 25th of the following month, to the territorial fiscal body, the taxation statement, according to the model in the rules methodological issued by the Ministry of Finance. 18 18 ^ 6. Article 32 will read as follows: Article 32. -The payment of excise duties, the tax on crude oil and natural gas from domestic production shall be made monthly, until the 25th of the following month, on the basis of the settlement of taxation, by transfer or in cash, as the case may be, to the account of the state budget, open to the territorial units of the state treasury, and for the imported products, to the customs bodies, concurrently with the payment of customs duties. 18 18 ^ 7. In Article 33, paragraph 1 shall read as follows: Non-payment of excise duties, tax on crude oil and natural gas from domestic production, at established deadlines, attract the calculation of late increases, according to the law. " 14. In Article I, paragraph 20, paragraphs 26, 27 and 30 of Article 34 shall read as follows: " Non-payment or late payment of the second tranche of the authorization fee entails the calculation of the late increases under the same conditions as in the case of the other tax obligations. The delay by more than 30 days of the payment of the second tranche of the authorization fee entails the cancellation of the authorization. After the cancellation of the authorization, it is forbidden to carry out During the same year the issuance of a new authorization, at the request of the economic agent, shall be made with the payment of the related authorization fee and in compliance with all the conditions imposed by the present emergency ordinance upon granting Failure to meet the obligations provided for in 23 ^ 5 para. 18 is sanctioned with the suspension, for a period of 3 months, of the operating authorization. ..................................................................... The conduct of marketing activities of products subject to authorization without authorization or without using tax invoices in special regime, according to this emergency ordinance, constitutes the wrongful act and is sanctioned according to the law. " 15. Article I, paragraph 20, paragraph 28 of Article 34 shall be repealed. 16. in Article I, after point 20, point 20 ^ 1 is inserted as follows: "" 20 ^ 1. Paragraph 1 of Article 36 will 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. " 17. In Article I, point 21, Article 37 shall read as follows: "" Art. 37. -Annexes no. 1-17 are an integral part of this emergency ordinance. " 18. Article II shall read as follows: " Annexes no. 1 1, 2 and 3 in Government Emergency Ordinance no. 82/1997 , approved by Law no. 196/1998, as amended, shall be replaced by Annexes no. 1 1, 2 and 3 to this emergency ordinance. " 19. In Article III, paragraph 4 shall read as follows: " Also, will be inventoried and declared at the general directions of the public finances and the county state financial control and of the city of Bucharest all alcohol stocks existing on December 31, 1998, obtained in the system of service provision. These inventories will be made by January 5, 1999 and will bear both the benefit of the benefit beneficiary and the service provider's visa. Within 3 days from the submission of these inventories, but no later than January 8, 1999, the territorial tax authorities will verify the factual reality of these stocks and will target each inventory list. If the reality of the stocks is proven factual, the general directions of public finances and the county state financial control and the city of Bucharest will issue to the economic agent, beneficiary of the performance, permits for the marketing of alcohol in stock. The authorisation fees are set out in Annex no. 16 to this emergency ordinance for domestic alcohol producers. " 20. in Article III, after paragraph 4, paragraphs 5 to 12 shall be inserted as follows: " Economic agents marketing in the system en detail products subject to authorization, which register stocks of such products on the date of entry into force of this emergency ordinance, will inventory these stocks until January 31. 1999. The inventory lists will be prepared on assortments of products and will be submitted to the general directions of public finances and to the county state financial control and Bucharest municipality until February 5, 1999. Within 10 days of filing the inventory lists, the tax authorities will check the factual reality of these stocks and target each inventory list. For the year of entry into force of this emergency ordinance, the applications and documentation necessary for the issuance of the authorization will be able to be submitted by March 31 of this year. Until the actual issuance of the authorizations until the procurement of the special tax documents, provided by this emergency ordinance, the economic agents that have submitted by March 31 the necessary documentation for the issuance authorizations may carry out their work and may use the tax documents used before the entry into force of this emergency ordinance. Economic agents, domestic producers, importers and traders in wholesale and retail system of products subject to authorization, who do not meet the conditions for obtaining the authorization or do not wish to obtain permits for the year 1999, will be able to market the products in stock only to authorized economic agents, on the basis of an approval issued by the fiscal body that has the power to issue the authorization. On March 1, 1999, the economic agents of importers, as well as the economic agents carrying out the activity of marketing of motor fuels will proceed to inventory the stocks of such products. A copy of the inventory lists, capitalized according to the legal provisions in the matter and certified by the management of the economic agents concerned, will be submitted within two days to the territorial fiscal bodies in whose territorial area they they operate. The amounts representing the differences between the amount of excise duties, determined on the basis of the fixed amounts established by this emergency ordinance, and the amount of excise duties paid either in customs or on the purchase of the internal market of motor fuels shall be made income to the state budget, the timing of their debt being the date of delivery of inventory stocks. These amounts due to the state budget are applied to the head provisions. IV lt; lt; Common and final provisions gt; gt; of Government Emergency Ordinance no. 82/1997 ,, as amended. " 21. Article IV shall be inserted after Article IV (1) with the following contents: "" Art. IV ^ 1. -On the date of entry into force of this Law, the following --Article I of Government Emergency Ordinance no. 18/1998 on the modification and completion of some regulations on excise duties and on value added tax, published in the Official Gazette of Romania, Part I, no. 370 370 of 30 September 1998; - Government Ordinance no. 1/1999 for amendment Government Emergency Ordinance no. 82/1997 on the regime of excise duties and other indirect taxes, published in the Official Gazette of Romania, Part I, no. 5 5 of 14 January 1999; - Government Emergency Ordinance no. 10/1999 on the extension of the deadline provided for in art. II para. 1 of Government Ordinance no. 1/1999 for amendment Government Emergency Ordinance no. 82/1997 on the regime of excise duties and other indirect taxes, published in the Official Gazette of Romania, Part I, no. 78 78 of 25 February 1999; - Government Emergency Ordinance no. 14/1999 for amendment Government Emergency Ordinance no. 82/1997 on the regime of excise duties and other indirect taxes, published in the Official Gazette of Romania, Part I, no. 87 87 of 2 March 1999. ' 22. Article V shall read as follows: " Art. V.-Government Emergency Ordinance no. 82/1997 on the regime of excise duties and other indirect taxes, published in the Official Gazette of Romania, Part I, no. 380 380 of 29 December 1997, approved by Law no. 196/1998 , with subsequent amendments and completions, will be republished, giving the texts a new numbering. " This law was adopted by the Chamber of Deputies at the meeting of June 28, 1999, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. PRESIDENT CHAMBER OF DEPUTIES, PAULA IVANESCU This law was adopted by the Senate at the meeting of June 30, 1999, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT, ULM NICOLAE SPINEANU Bucharest, July 27, 1999. No. 148. + Annex 1 L I S T A including special consumption taxes (excise duties) ------------------------------------------------------------------------------ No. Product name Excise crt. or group of products U.M. (lei/U.M.) ------------------------------------------------------------------------------ 0 0 1 2 3 ------------------------------------------------------------------------------ A. Ethyl alcohol, alcoholic beverages and any other products intended for the food industry, containing ethyl alcohol 1. Food ethyl alcohol; alcoholic beverages and any other products intended for industry food or consumption, containing ethyl alcohol, with a concentration more than 0,5% by volume; wines, products based on wine and products based on distillate from wine with a concentration in alcohol of more than 22% by volume; cognac, armaniac and vinars hl pure alcohol *) 2. Natural alcoholic beverages hl pure alcohol 1,800,000 3. Wine and wine-based products 3.1. Non-sparkling wine hl/1 alcoholic grade * *) 7,200 3.2. Sparkling wines hl/1 alcoholic grade 12,000 3.3. Sparkling wine hl/1 alcoholic grade 36,000 3.4. Vermouth and other products on the basis of wine * **) with a concentration in alcohol up to 22%, including in volume hl/1 alcoholic grade 30,000 4. Bere hl/1 alcoholic grade 19.200 B. Tobacco products 5. Tigarets 1,000 cigarettes 96,000 + 20 20% ****) 6. Cigars and cigarillos 1,000 pieces 84,000 pieces 7. Tobacco for smoking kg 180,000 8. Prized tobacco and chewing tobacco kg 180,000 C. Petroleum products 9. Premium, regular and normal gasoline ton 5,200,000 10. Non-lead gasoline ton 5,000,000 11. Motor vehicle (fuel for Diesel engines) tonne 2,250,000 ------------------------------------------------------------------------------ ---------- *) hl pure alcohol represents 100 liters of food ethyl alcohol, with the concentration of 100% alcohol in volume, at the temperature of 20 ° C, contained in a given quantity of alcoholic product. ** **) hl/1 alcoholic grade is the alcoholic strength expressed in% by volume and 1% respectively. *** ***) Except for food vinegar. ****) The percentage share shall apply to the tax base provided for in art. 10 of this emergency ordinance. ---------- + Annex 2 LIST including special consumption taxes (excise duties) for other products and groups of products from import and from the country ------------------------------------------------------------------------------ No. Product name Acciza Acciza crt. or group of products (%) (lei/U.M.) ------------------------------------------------------------------------------ 0 0 1 2 3 ------------------------------------------------------------------------------ 1. Green coffee-10.800.000/tonne 2. Roasted coffee, including coffee with substitutes-14.400.000/tonne 3. Soluble coffee, including mixtures with coffee soluble-60.000/kg 4. Ape, mineral waters and gaseous waters, containing sugar or other sweetened products and with flavouring substances-24.000/hl 5. Confections of natural furs (except of rabbit, sheep, goat) 50- 6. Crystal Articles *) 50- 7. Gold and/or platinum jewelry, with Except for wedding rings 20- 8. Cars and field cars (including from import, rolled) * *): a) equipped with petrol engine: --with cylindrical capacity below 1.601 cmc --with normal pollution degree * **) 1- -with reduced degree of pollution 0- --with cylindrical capacity between 1.601 1.601 and 1,800 cmc -with normal pollution grade 3- -with reduced pollution degree 1.5- --with cylindrical capacity between 1.801 1.801 and 2,000 cmc -with normal pollution grade 6- -with low pollution grade 3- --with cylindrical capacity between 2.001 2.001 and 2,500 cmc- -with normal pollution grade 12- -with reduced pollution degree 6- --with cylindrical capacity over 2,500 cmc- -with normal pollution grade 18- -with reduced pollution grade 9- b) Diesel engine: --with cylindrical capacity below 1.601 cmc- -with normal pollution grade 1- -with reduced degree of pollution 0- --with cylindrical capacity between 1.601 and 2,000 cmc- -with normal pollution grade 3- -with reduced pollution degree 1.5- --with cylindrical capacity between 2.001 2.001 and 2,500 cmc- -with normal pollution grade 6- -with low pollution grade 3- --with cylindrical capacity between 2.501 2.501 and 3.100 cmc- -with normal pollution grade 12- -with reduced pollution degree 6- --with cylindrical capacity exceeding 3,100 cmc- -with normal pollution grade 18- -with reduced pollution grade 9- 9. Parfumes, colony waters and toilet waters 20- 10. Video recording or reproduced, even incorporating a signal receiver videophonic; combine audio * ***) 15- 11. Double radiocasetophones with tape playback magnetic or compact disc 15- 12. Video Camera 15- 13. Microwave ovens 15- 14. Appeared for air conditioning, wall or windows, forming a single body 15- 15. Hunting weapons and weapons of individual use, other than military or sports use 50- ------------------------------------------------------------------------------ ---------- *) The crystal means glass having a minimum content of lead monoxide of 24% by weight. ** **) The excise duties on passenger cars and passenger cars (including imported, rolled) shall be reduced by 75% if the manufacturer uses more than 50% of raw materials, components, sub-assemblies and assemblies of domestic production. ***) The degree of pollution is determined by the Autonomous Regia "Romanian Auto Registry", according to the national regulation "Technical conditions for road vehicles, in order to admit into circulation on public roads in Romania", elaborated in correlation with Similar legislation in force in the European Union. ****) Audio components are produced that bring together (in the same case or in modules) at least four different appliances or functions, of which at least three are audio functions (reception, recording, reproduction). ---------- + Annex 3 LIST including tax on crude oil and natural gas from domestic production ------------------------------------------------------------------------------ No. Product name Tax crt. and the U.M. product group. (lei/U.M.) ------------------------------------------------------------------------------ 0 0 1 2 3 ------------------------------------------------------------------------------ 1. Titei tonne 51.616 2. Natural gas 1,000 mc 96.780 ------------------------------------------------------------------------------ + Annex 4 ORDER NOTE No. .........../............... for special tax documents Name of economic operator ................................ Tax Registration Code ............................... Headquarters: locality ........., str. ........ ........ No. ....., sector .........., , telephone ................... ------------------------------------------------------------------------------ The Amount U.M. Price Value T.V.A. Value the total requested document, including T.V.A. ------------------------------------------------------------------------------ 1 1 2 3 4 5 6 7 ------------------------------------------------------------------------------ ...................... General Directorate of Public Finance (signature and stamp and state financial control of the County Applicant ............/municipality Bucharest Date of order approval ............ Number of approved documents ...... Series .............................. Method of payment ............... ........................ ((signature and stamp) + Annex 5 EVIDENCE purchase and use of special tax documents in the month ............ year ........... Name of economic operator .............................. Date ...................................................... Headquarters: locality .............., str. .......... .......... No. .., sector ......., County ................., fiscal code ................... ----------------------------------------------------------------------------- No. Explanations Number of opinions crt. tax bills accompanying the goods ----------------------------------------------------------------------------- 1. Stock early in the month 2. Purchasing during the month 3. TOTAL I (row 1 + row 2) 4. Quantity used during the month 5. Quantity cancelled during the month 6. TOTAL II (row 4 + row 5) 7. Stock at the end of the month (row 3-row 6) ----------------------------------------------------------------------------- Certified by the economic agent management Date ........................ Signature ..................... Verified by the fiscal body Signature ....................... Date ............................ + Annex 6 General Directorate of Public Finance and state financial control of the county ............/city of Bucharest CENTRALIZING SITUATION on existing alcohol producers on .......... ------------------------------------------------------------------------------ No. Name Address Telephone Code/Fel Number crt. producer (locality, fiscal fax and date of matter Street and licence number) of use manufacturing ------------------------------------------------------------------------------ 0 0 1 2 3 4 5 6 ------------------------------------------------------------------------------ ------------------------------------------------------------------------------ Director General, + Annex 7 Name of economic operator ................. Tax Code ............... Address ..................... LIST on the inventory of facilities used for the production of alcohol ------------------------------------------------------------------------------ Code Name Number Capacity Capacity Consumption Fiscal products of production in-of energy production ) columns of the monthly stalation (monthly liters produ-destilation and pure alcohol) (kWh/month) cato-destilare refining in 24 litres and hours (litres refining * *) pure alcohol) ------------------------------------------------------------------------------ 1 1 2 3 4 5 6 ------------------------------------------------------------------------------ ------------------------------------------------------------------------------ Company management ---------- *) All types of alcohol obtained from distillation and refineries, namely food ethyl alcohol, raw alcohol, technical alcohol or, as the case may be, synthetic alcohol will be entered. **) They will be highlighted by categories of manufactured products. ---------- + Annex 8 Name of economic operator .......................... Fiscal code .......................................... Address ................................................ LIST the inventory of installations used for the production of distilled natural alcoholic beverages ------------------------------------------------------------------------------ Tax Code Number of Capacity Capacity of boiler payers or other daily unit monthly production of excise duties (litres pure alcohol) (litres pure alcohol) ------------------------------------------------------------------------------ 1 1 2 3 4 ------------------------------------------------------------------------------ ------------------------------------------------------------------------------ Economic operator management + Annex 9 General Directorate of Public Finance and state financial control of the county ............/city of Bucharest CENTRALIZING SITUATION on producers of distilled natural alcoholic beverages and boilers or other installations existing on the date of ..................... ------------------------------------------------------------------------------ No. Name Address Code Number Capacity Capacity crt. produce-(locality, tax of daily uni-production Street and country boilers (monthly liters (liters) number) payments-or other pure alcohol) pure alcohol) Installations excise duty ------------------------------------------------------------------------------ 0 0 1 2 3 4 5 6 ------------------------------------------------------------------------------ ------------------------------------------------------------------------------ OVERALL TOTAL: ------------------------------------------------------------------------------ Director General, + Annex 10 General Directorate of Public Finance and state financial control of the county ............/city of Bucharest CENTRALIZING SITUATION on alcohol producers and existing production capacities on the date of ....................... ------------------------------------------------------------------------------ No. Name Code Name Number Capacity crt. production-tax of production products Capacity -manufactured *) columns to install-produce- tito-of the monthly dis-tion tilare and tilare and (l-l- refining * *) refining in pure cool) excise duty 24 hours ((litres alcohol ------------------------------------------------------------------------------ 0 0 1 2 3 4 5 6 ------------------------------------------------------------------------------ ------------------------------------------------------------------------------ OVERALL TOTAL: ------------------------------------------------------------------------------ Director General, ---------- *) All the assortments of alcohol obtained from distillation, namely food ethyl alcohol, raw alcohol, technical alcohol or, as the case may be, synthetic alcohol will be entered. **) They will be highlighted by categories of manufactured products. ---------- + Annex 11 SAMPLING MINUTES No. .......... ........../............ Concluded today ....., at the headquarters ......., the date on which it was done, in the basis of the order ........../number and issuer, at the taking of three samples of ......., in total net weight (or total net volume) of .......... kg (l) of the lot ........, with invoice no. .............. ............... The three samples shall have the following destination: a) a sample is intended for the laboratory, for the purposes of certificate of expertise; b) a sample is intended for the economic agent and will be transmitted with process-verbal; c) a sample is intended for the customs office where the customs clearance is made Samples were taken according to the regulations in force in Romania, namely: .......... The samples were packed, labelled and sealed with the seal (seals) No ......................... This report was concluded in four minutes. specimens, one for each signatory party. ------------------------------------------------------------------------------ Part Name Delegation or Signature signatory and first name ------------------------------------------------------------------------------ Economic operator representative ------------------------------------------------------------------------------ Authorized laboratory's authorized ------------------------------------------------------------------------------ Customs authority ------------------------------------------------------------------------------ Delegate of the Office for Protection Consumers ------------------------------------------------------------------------------ + Annex 12 DIRECTORATE-GENERAL FOR CUSTOMS Customs point ............. DOCUMENT free movement of alcohol and alcoholic beverages in bulk, originating from import Name of economic operator ................................. Fiscal code ................................................. Address ....................................................... Date of entry into customs ........................................ External supplier and country of origin ..................... Number and date of external invoice ............................. Name of products and alcoholic strength expressed in percentages by volume ........................ Imported quantity ......................................... Destination .................................................... Customs post management + Annex 13 Name of economic agent ........................ Fiscal code ........................................ Address .............................................. REGISTER on the situation of imports of alcohol and alcoholic beverages in bulk and their destination ┌ -------------------------------------- --------------------------------------- | Imports made | How to capitalize | | -------------------------------------- ------------------------------------------------------- | | No. D.V.I. The Way You Sing-Valoa-documen-| Not-A-Co-Sing-Sing-Number Number | c (numa- pro-tatea rea tul de | me- d dul daddy-daddy-si da-si da-| | r rul and du-(liters acci-payment a | le r f le le ta fac-ta do-| . data) su-alcohol outlets acci-| be- e i li-uti-ture cumen-| | his pure) theses | ne- s vra-li-t | | | | be-a c te zate de | | | but-a (liters in payment | | | | a- l al- pro-| | | ru-cool duc-| | | his pure) tia | | | | pro-| | | | prie | ├ -------------------------------------- 留言 | 加入好友 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | └ -------------------------------------- --------------------------------------- Director, + Annex 14 Name of economic operator ............... Tax Code ............................... Address ..................................... SITUATION on how to harness alcohol in the month .... year ........ ------------------------------------------------------------------------------- Number and Name Quantities Price Value Accused the invoice date of the delivered beneficiary ------------------------------------------------------------------------------- 0 0 1 2 3 4 5 ------------------------------------------------------------------------------- ------------------------------------------------------------------------------- Economic operator management + Annex 15 No. ........ ........ of .......... APPLICATION for the granting of marketing authorisation Economic agent ........., based in .........., str. ........... ..........., No. ..., registered in the trade register at no. ............... ..............., code tax ......, telephone ..........., fax ..........., telex .............., represented by ........., domiciled in .........., str. ............... No. ... ..., bl. .., sc. .., et. .., ap. ...., sector ...., county ......., the owner of the bulletin/identity card series ...... no. ............. ............., released/of ........, having the function of ........................, on the basis of parts attached to the file request the issuance of the marketing authorisation for: 1. .................................................... 2.................................................... 3. .................................................... Date .............. ............ ((signature) Mr/Madam Director General of the Directorate-General ........... + Annex 16 TAXES authorization for the marketing of alcohol, alcoholic beverages, tobacco and coffee products ------------------------------------------------------------------------------- No. crt. Activity name Authorisation fee ------------------------------------------------------------------------------- 1. Alcohol *) a) domestic production -for an annual production of up to 40,000 hl 50,000,000 lei -for an annual production of over 40,000 hl up to 120.000 hl 200,000,000 lei -for an annual production of over 120,000 hl 350.000.000 lei b) for import --up to 40,000 hl/year 50,000,000 lei -over 40,000 hl/year up to 120,000 hl/year 200,000,000 lei --over 120,000 hl/year 350.000.000 lei 2. Alcoholic drinks * *) a) for marketing each assortment of alcoholic beverages of their own production or from import operations own 10,000,000 lei b) for marketing the following groups of products in wholesale and retail system: -spirits 10,000,000 lei -brandy and natural spirits 10,000,000 lei -wines and products based on wine 10,000,000 lei -beer 10,000,000 lei -alcoholic beverages from import 10.000.000 lei c) for the marketing in the food system: -food establishments with up to 40 seats at the table or at bar 5.000.000 lei -food establishments with 41-100 of seats at the table or at bar 7.500.000 lei -food establishments with more than 100 of seats at the table or at bar 10,000,000 lei --food establishments with activity seasonal 1/3 of the fee per- Start at units with activity per- manenta, corresponded- Number of places at table or at the bar -canteens and canteens-restaurant that organizes Festive dinners 5% of my fee nima perceived for units of Food d) for the marketing of alcoholic beverages in retail stores at retail prices charge is levied on each unit of outlet, on the following product groups * **), Thus: -spirits 1,000,000 lei -wines and drinks based on wine 1.000.000 lei -brandy and natural spirits 1,000,000 lei --beer 1.000.000 lei -products from import 1.000.000 lei 3. Tobacco products a) for the marketing of cigarettes of own production 150.000.000 lei b) for the marketing of cigarettes originating of own import operations 150.000.000 lei c) for the marketing of tobacco products, other than cigarettes, derived from production own 5,000,000 lei d) for the marketing of tobacco products, other than cigarettes, originating from operations Own import 5.000.000 lei e) for the marketing of cigarettes and products of tobacco in wholesale system 100.000.000 lei e ') for the marketing of tobacco products only, other than cigarettes, in wholesale system 5.000.000 lei f) for the marketing of cigarettes and products of tobacco in system en detail 1.000.000 lei 4. Coffee, coffee with substitutes, soluble coffee, including soluble coffee blends a) for the marketing of all kinds of coffee subject to authorisation from production own or own import operations 50.000.000 lei b) for the marketing of all kinds of coffee subject to authorization in wholesale system 10.000.000 lei c) for the marketing of coffee assortments subject to authorisation in the food system public * ***): -for confectioneries 2.000.000 lei --for food establishments with up to at 40 seats at the table or at bar 1.000.000 lei -for food establishments over 40 of seats at the table or at bar 2.500.000 lei d) for the marketing of all kinds of coffee subject to authorization, by outlets at retail prices 1.000.000 lei ------------------------------------------------------------------------------- ---------- A. *) 1. The level of annual production or annual import of alcohol, depending on which the authorization fee will be due, shall be that declared by the economic operators manufacturers or importers at the request of the authorization. 2. Under the conditions of transition from a lower tranche to a higher tranche, the authorization fees paid will be regularized in relation to the production actually carried out or with the amount of alcohol imported. 3. Regularization is made within 30 days from the expiration of the term of validity of the authorization. 4. The fee applies under the same conditions and for alcoholic beverage producers who sell alcohol. ** **) 1. By assortment of alcoholic drink is understood each type of drink with different name. 2. For each new assortment of alcoholic beverages produced or imported after obtaining the initial authorization, a new authorization will be requested, with the payment of the related fee. The same principle will apply for the groups of alcoholic beverages marketed in wholesale and retail system. ***) For rural areas in the commune center the fee is reduced by 50%, and in the surrounding villages, by 75%. ****) The authorization fee for coffee is no longer charged for food establishments that pay the authorization fee for the marketing of alcoholic beverages. B. For traders in retail and food system, of products subject to authorization, who hold in subordinate outlets that have different premises, the authorization shall be issued with the payment of the corresponding fee for each unit. The issuance of the authorizations shall be made by the fiscal body in which the trader is registered, the legal person, as a tax payer and taxes. ---------- + Annex 17 ROMANIA FINANCE MINISTRY Direction ..................... AUTHORISATION No. ......... ......... of ............ Based on the legal provisions relating to the excise duty regime and the other indirect taxes, the Commercial Society is hereby authorised ........., based in ................, registered with the register of trade under No. ......., fiscal code ........., for marketing the following Products: ............................................................... .................................................................... .................................................................... Director General, .................................. ((signature and stamp) Date of issue ..................... Valid until the date of .......... -------