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Law No. 232 Of 31 May 2003 For Approval Of Government Ordinance No. 36/2003 Concerning The Correlation Between Certain Provisions Of The Financial And Fiscal Law

Original Language Title:  LEGE nr. 232 din 31 mai 2003 pentru aprobarea Ordonanţei Guvernului nr. 36/2003 privind corelarea unor dispoziţii din legislaţia financiar-fiscală

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LEGE no. 232 232 of 31 May 2003 for approval Government Ordinance no. 36/2003 on the correlation of some provisions of the financial and fiscal legislation
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 373 373 of 31 May 2003



The Romanian Parliament adopts this law + Article 1 Approval Government Ordinance no. 36 36 of 30 January 2003 on the correlation of some provisions of the financial and fiscal legislation, adopted pursuant to art. 1 1 section II.4 of Law no. 680/2002 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 68 of 2 February 2003, with the following amendments and additions: 1. The introductory part of Article II shall read as follows: " Art. II. --Law no. 414/2002 on profit tax, published in the Official Gazette of Romania, Part I, no. 456 of 27 June 2002, as amended, shall be amended and supplemented as follows: " 2. In Article II, point 2, paragraph 7 of Article 2 shall read as follows: "" (7) The amounts recorded in reserve accounts, representing tax incentives, according to the law, cannot be used to increase the share capital or to cover losses. If the provisions of this paragraph are not complied with, the profit tax shall be recalculated on these amounts and interest, penalties and late penalties will be calculated from the date of application of that facility, according to the law. Do not subject to taxation the reserves of foreign exchange rate influences related to the appreciation of foreign currency availabilities, established according to the law, registered by banks-Romanian legal entities and branches of foreign banks operating in Romania. " 3. In Article II, point 3, point a) of paragraph 3 of Article 9 shall read as follows: " a) reserve, within 5% of the accounting profit, before the determination of the corporate tax, from which the non-taxable income is deducted and the expenses related to these non-taxable income are added, until it reaches the fifth part of the social capital subscribed and paid up or of heritage, as appropriate, according to the laws of organization and operation. The reserve constituted by legal entities providing utilities to companies that restructure, reorganize or privatise can be used to cover the losses of value of the stake obtained from the procedure for the conversion of claims, and the amounts intended for subsequent reconstitution are deductible when calculating the taxable profit, starting with the fiscal year 2003. " 4. In Article II, after point 3, two new points are inserted, points 3 ^ 1 and 3 ^ 2, with the following contents: 3 3 ^ 1. In Article 9 (6), two new letters, points c) and d) are inserted after point b), with the following contents: " c) expenses with insurance premiums for accidents at work, occupational diseases and professional risk, as well as expenses with other insurance premiums paid by the employer on behalf of the employee, taxable, according to the law, to the individual employee; d) expenses with contributions paid to professional associations, recognized by Government decision as being of public utility, up to the level of the equivalent in lei of the amount of 1,000 euros annually. " 3 3 ^ 2. Point (p) of paragraph 7 of Article 9 shall be repealed. 5. In Article II, point 5, paragraph 7 of Article 10 shall read as follows: " (7) Provisions of para. (1)-(3) does not apply to banks-Romanian legal entities, branches of foreign banks operating in Romania, companies for leasing operations, mortgage companies, as well as institutions credit. " 6. In Article II, point 7, paragraph 3 of Article 16 shall read as follows: " (3) In the case of foreign legal entities that realize the incomes provided in par. (1) and (2), the obligation to complete and submit the declaration of taxation, in the name and on behalf of the foreign legal person, as well as the calculation, detention and payment of the tax returns to the income payer, as well as to the resident legal person of the value of which is traded or to the intermediation company or to the financial investment services company, with the first deadline set out in art. 20 20. " 7. In Article V, after point 5, a new point is inserted, point 5 ^ 1, with the following contents: 5 5 ^ 1. Point a) of paragraph 1 of Article 11 shall read as follows: " a) the export of goods, transport and supplies of services directly related to the export of goods, goods marketed through duty-free shops, as well as shops located at international airports after the places established for carrying out customs control when leaving the country; " 8. In Article V, after point 14, two new points are inserted, points 14 ^ 1 and 14 ^ 2, with the following contents: 14 14 ^ 1. Point b) of paragraph 1 of Article 26 shall read as follows: "" b) by way of compensation carried out by the tax authorities on request or ex officio, as the case may be, with obligations due and unpaid to the state budget, obligations due to the risk fund for state guarantees for external loans, including interest rates and penalties of any kind related to them; " 14 14 ^ 2. In Article 26 (1), a new letter b ^ 1 is inserted after point b), with the following contents: " b ^ 1) by compensation carried out by the tax authorities on request or ex officio, as the case may be, with obligations due and unpaid to the state social insurance budget, the budget of the health insurance fund, the unemployment insurance budget, local budgets, including interest and penalties of any kind related thereto. The authorising officers who respond by law to the collection of the respective incomes will communicate monthly to the territorial fiscal bodies the debts that economic agents have to these budgets and/or funds; " 9. The introductory part of Article VI shall read as follows: " Art. VI. -Government Ordinance no. 36/2002 on local taxes and fees, republished in the Official Gazette of Romania, Part I, no. 670 of 10 September 2002, as amended and supplemented, shall be amended and supplemented as follows: " 10. In Article VI, before paragraph 1, a new point shall be inserted, which shall become paragraph 1, with the following contents: 1. Point 5 of Annex no. 2 2 will have the following contents: "" Five. Buildings located: ((1) in the public domain of the State and in the administration of the Autonomous Region < > >; ((2) in the private domain of the State and in the administration of the Autonomous Region < > >, which are assigned, as provided art. 6 6 para. (1) of Government Decision no. 533/2002 on the organisation and functioning of the Autonomous Regia > >. " 11. In Article VI, paragraph 1, which has become paragraph 2, shall read as follows: 2. Subparagraphs (12) and (14) of point 7 of Annex no. 2 2 will have the following contents: " (12) hydrometric, oceanographic, hydrometeorological, hydrotechnical, land improvement, ports, waterway and pumping stations related to canals; ................................................................. (14) networks and pipelines for the transport of water, petroleum products, industrial gases and liquids, heating networks and pipes and sewerage networks. " 12. Article VI, point 3, point 5 of point B of Annex no. 5 5 will have the following contents: "" 5. land related to hydrotechnical or navigational complexes, ports, waterways, including locks and pumping stations thereof, as well as land related to land improvement works. " 13. The introductory part of Article VII shall read as follows: " Art. VII. --Law no. 521/2002 on the regime of surveillance and authorization of the production, import and circulation of products subject to excise duties, published in the Official Gazette of Romania, Part I, no. 571 of 2 August 2002, with subsequent additions, shall be amended and supplemented as follows: " 14. In Article VII, before paragraph 1, three new points shall be inserted, points 1-3, with the following contents: 1. in Article 21, after paragraph 3, a new paragraph (4) is inserted, with the following contents: " (4) Economic agents producers of distilled alcoholic beverages are obliged to use for the storage of these products calibrated tanks and containers, for which they hold calibration certificates issued by a metrology laboratory in Structure of the Romanian Bureau of Legal Metrology. " 2 2. The letter a) of Article 32 shall read as follows: "a) the Ministry of Public Finance, in the case of economic agents producers and importers of refined ethyl alcohol, distillates and distilled alcoholic beverages, including brandy, natural spirits and intermediate products;" 3. The letters f) and g) of paragraph 1 of Article 33 shall read as follows: " f) the applicant's declaration of registered office, subsidiaries, branches, working points, storage facilities and any other places where they operate, and their addresses. In the case of economic agents producers of alcohol, distillates and distilled alcoholic beverages, including brandy and natural spirits, the declaration will also be accompanied by the documents certifying the ownership of the buildings, as well as ownership or concession of the land. Do not fall under these provisions R &amp; D units organized according to the provisions Law no. 290/2002 on the organization and functioning of the research and development units in the fields of agriculture, forestry, food industry and the Academy of Agricultural and Forestry Sciences < > >; g) certificate issued by the territorial fiscal body, in the case of domestic producers of alcohol, distillates and distilled alcoholic beverages, including brandy and natural spirits, showing the ownership of production capacities, as well as the other buildings-annexes: deposits of raw materials, basins for lungs, storage and storage tanks of the products obtained. Do not fall under these provisions R &amp; D units organized according to the provisions Law no. 290/2002 ;; " 15. In Article VII, paragraph 1, which has become paragraph 4, paragraph 3 of Article 39 shall read as follows: " (3) The disposal or disposal of the fixed assets of the authorized company, with expired authorization, cancelled or suspended, will be possible only after the state budget has been paid all tax obligations or after the person who is to take over the assets of the company confirmed the possibility of paying all the debits to the state budget, by submitting a letter of bank guarantee. " 16. In Article VII, after point 1, become paragraph 4, a new point shall be inserted, point 4 ^ 1, with the following contents: 4 4 ^ 1. Article 49 will read as follows: "" Art. 49. -(1) Non-marketing or non-processing by economic agents producers of refined and/or distilled ethyl alcohol, in each quarter of the year for which marketing authorization was obtained, of a quantity equal to at least 20% of the total estimated quantity to be carried out during the authorisation period shall entail the suspension of the activity and the sealing of the production facilities for the following For manufacturers working in an integrated system, the quantity of alcoholic beverages marketed in ethyl alcohol equivalent is also included in the calculation of the 20% percentage. (2) The delay in payment of excise duties more than 30 days after the legal deadline entails the cancellation of the authorization and the closure of the activity of the economic agent in question, until the payment of the outstanding amounts. " 17. In Article VII, after point 2, become paragraph 5, three new points shall be inserted, paragraphs 6 to 9, with the following contents: 6 6. Litera z ^ 1) of paragraph 1 of Article 52 shall read as follows: " z ^ 1) non-compliance with art. 4 4 para. ((5) or of art. 21 21 para. ((4); ' 7. In Article 53, after paragraph 1, a new paragraph (1 ^ 1) is inserted, with the following contents: "" (1 ^ 1) The cancellation of the authorization shall be made by the issuing body and in the event that the economic agents own or sell products subject to the marking system, marked with unauthentic markings and/or hold such markings in stock. In this case the administrators and associations of the respective companies lose the right to carry out production and trade in the field of goods subject to marking, in the next 10 years from the finding of the act. " 8 8. The letter a) of paragraph 3 of Article 53 shall read as follows: "a) the control documents issued by the specialized bodies, which found violations of the legal provisions, or the cancellation of the license for attestation of the right of marking by the issuing authority;" 9. After Article 62, a new article is inserted, Article 62 ^ 1, with the following contents: "" Art. 62 62 ^ 1. -(1) Economic agents producers and importers of brandy, natural spirits and intermediate products, which hold marketing authorizations issued by the general directions of the county public finances, respectively of the city of Bucharest, have the obligation to request the Ministry of Public Finance to cancel them and to issue new authorizations, in accordance with the provisions of 32 lit. a); otherwise, the previously issued permits are void of law. (2) The issuance of new authorisations shall be made under the conditions laid down by this law, without payment of the authorization fee. " 18. Article IX shall read as follows: " Art. IX. -Government Ordinance no. 7/2001 on income tax, published in the Official Gazette of Romania, Part I, no. 435 435 of 3 August 2001, approved and amended by Law no. 493/2002 , as amended and supplemented, shall be amended and supplemented as follows: 1 1. The letter m) of Article 5 shall read as follows: < > 2. in Article 21, after the letter d) of paragraph (1), a new letter is inserted, the letter e), with the following contents: < > 3 3. The letter e) of Article 23 shall read as follows: < > 4. In Article 23, after letter h) a new letter, letter h ^ 1) is inserted, with the following contents: < > 5. Paragraph 1 of Article 62 shall read as follows: < > 19. After Article IX, two new articles are inserted, Articles IX ^ 1 and IX ^ 2, with the following contents: " Art. IX ^ 1. -Government Ordinance no. 61/2002 on the collection of budgetary claims, published in the Official Gazette of Romania, Part I, no. 644 of 30 August 2002, approved with amendments and additions by Law no. 79/2003 ,, is amended as follows: 1. Paragraph 2 of Article 6 shall read as follows: < < (2) For legal entities based in Romania that have branches and/or working points, the payer of budgetary obligations is the legal person both for their own activity and on behalf of branches and/or working points, as the case may be, with the exception of tax on income from salaries, for the payment of which the legal person can empower branches and/or working points. > > 2 paragraphs 3 and 6 of Article 13 shall read as follows: < < (3) For amounts extinguished by compensation, interest and penalties of any kind shall be calculated by the date of registration of the application for compensation to the competent body. ................................................................. ((6) The calculation of interest rates on the amounts representing possible differences between the profit tax paid on January 25 of the year following the taxation and the profit tax due according to the statement of taxation the annual financial situation will be regulated by methodological norms approved by order of the Minister of Public Finance. > > 3. Paragraph 1 of Article 19 shall read as follows: < > 4. Paragraph 2 of Article 24 shall read as follows: < < (2) In the case of payment made by bank settlement or postal order for budgetary obligations with fixed payment term or set in the form of a range, the budgetary obligation shall be considered paid at the time of crediting the corresponding budget account. Within the meaning of this provision, the corresponding budget account is the general current account of the state treasury, opened at the National Bank of Romania. > > 5. in Article 24, after paragraph 3, a new paragraph (4) is inserted, with the following contents: < < (4) In the case of payments made by bank settlement for budgetary obligations due in customs on the occasion of the customs clearance operation, the budgetary obligation shall be deemed paid on the date on which the banks debase the payer's account based on the specific settlement, confirmed by their authorized stamp and signature. > > 6. Paragraph 3 of Article 43 shall read as follows: < < (3) Compared to third parties, including the State, a real guarantee and the other real duties on the goods have a degree of priority that is determined from the time they were made public by any of the methods provided by Law no. 99/1999 on some measures to accelerate economic reform, with subsequent amendments and completions. > > 7. In Article 43, after paragraph 3, a new paragraph (4) is inserted, with the following contents: < < (4) Real guarantees and other real tasks on the goods, provided in par. ((3), are those covered by Title VI of the Law no. 99/1999, with subsequent amendments and completions, and the Civil Code. > > 8. Paragraph 1 of Article 57 shall read as follows: < > Art. IX ^ 2. -Government Ordinance no. 24/2001 on the imposition of microenterprises, published in the Official Gazette of Romania, Part I, no. 472 472 of 17 August 2001, approved with amendments by Law no. 111/2003 ,, amend and supplement as follows: 1. After paragraph 1 of Article 1, two new paragraphs are inserted, paragraphs 1 ^ 1 and 1 ^ 2, with the following contents: < < (1 ^ 1) Legal persons paying income tax may opt for the classification in the category of micro-enterprises starting with the following fiscal year, if the conditions provided in par. ((1). The option is communicated to the territorial fiscal bodies at the beginning of the fiscal year, in the form of a self-declaration, until January 31 inclusive. (1 ^ 2) The legal entities paying income tax no longer apply this taxation system from the year following the year in which they no longer meet one of the conditions provided in par. ((1). In the case of legal persons paying income tax, who have no employees, the condition provided in lett. b) a par. ((1) shall be deemed to be fulfilled if the employment is carried out by 31 December 2003. > > 2. paragraphs 2 and 3 of Article 1 shall read as follows: < < (2) Legal persons established during a fiscal year shall benefit from the provisions of this ordinance if they meet the conditions laid down in lett. a) and d) of par. ((1), at the date of registration at the trade register, and the condition referred to in b) a par. (1) within 60 days including from this date. Taxpayers who are set up in the course of a fiscal year shall enter the option in the trade register application. The option is final for the respective fiscal year and for the following fiscal years as long as the conditions provided in par. ((1). (3) The entities operating in the following fields shall not be subject to the provisions of this ordinance: a) banking; b) insurance and reinsurance, the capital market, with the exception of legal entities carrying out intermediation activities in these fields; c) gambling, sports betting, casinos. > > 3. Paragraph 1 of Article 3 shall be repealed. " 20. Article X shall read as follows: "" Art. X. -(1) The fees provided in par. (2) shall be declared monthly, until the 25th of the month following the month in which they are made, on the form established by order of the Minister of Public Finance. ((2) The amounts representing the development charges contained in the tariffs for electricity and heat, provided for in art. 2 of Government Ordinance no. 29/1994 on the establishment and use of the Special Fund for Energy System Development, published in the Official Gazette of Romania, Part I, no. 208 208 of 10 August 1994, approved by Law no. 136/1994 , with subsequent amendments and completions, shall be transferred by the economic agents referred to in art. 3 of Government Ordinance no. 29/1994 , with subsequent amendments and completions, to the state budget, monthly, until the 25th of the month following the month in which they are collected. " 21. After Article XI a new article is inserted, Article XI ^ 1, with the following contents: " Art. XI ^ 1. -Government Emergency Ordinance no. 147/2002 for the regulation of financial problems and for the modification of some normative acts, published in the Official Gazette of Romania, Part I, no. 821 of 13 November 2002, approved by Law no. 41/2003 ,, shall be completed as follows: 1. After paragraph (1) of Article XV, seven new paragraphs are inserted, paragraphs 1 ^ 1-(1 ^ 7), with the following contents: < < (1 ^ 1) The activities set out in par. (1) shall be carried out by the Ministry of Public Finance through its territorial units. ((1 ^ 2) Social insurance contributions, as well as other income, including interest, penalties and late payment penalties, which are due to the state social insurance budget, to the budget of the single national health insurance fund, the unemployment insurance budget, the insurance budget for work accidents and occupational diseases, are those regulated by the legal provisions in force and are collected in the accounts of these budgets. ((1 ^ 3) Legal or natural persons to whom the insured persons in the public pension system and other social security rights, the health insurance system, the unemployment insurance system and the insurance system for work accidents and occupational diseases or individuals, as the case may be, are required to submit monthly, quarterly or annually, as the case may be, the declaration on payment obligations to the budgets provided in par. (1 ^ 2) at the territorial units of the Ministry of Public Finance, within the period provided by methodological norms. (1 ^ 4) Fiscal control of the income provided in par. (1 ^ 2) is made according to the provisions Government Ordinance no. 70/1997 on tax control, approved and amended by Law no. 64/1999 , with subsequent amendments and completions. (1 ^ 5) Appeals made against the measures ordered by the control acts prepared by the bodies of the Ministry of Public Finance, empowered, according to the law, to conclude acts of control or taxation on the incomes provided in par. (1 ^ 2), shall be settled by the specialized bodies of the Ministry of Public Finance according to the legal provisions in force. ((1 ^ 6) Appeals against the measures ordered by the control or taxation acts prepared by the competent bodies, according to the special normative acts establishing the social security contributions, shall remain subject to the procedure of settlement provided by them and after the date of entry into force of the provisions of this law (1 ^ 7) The National Pension House and Other Social Insurance Rights, the National Health Insurance House, the National Employment Agency, the National Employment Accident and Professional Diseases Insurance Fund and the National Health Insurance Units. subordinated to them will carry out expenses within the limit approved by budget and open budget appropriations, under the law. > > " 22. Article XII shall be repealed. 23. In Article XIV, after letter h) there are inserted three new letters, letters i)-k), with the following contents: "" i) Government Ordinance no. 61/2002 on the collection of budgetary claims, with subsequent amendments and completions; j) Government Ordinance no. 24/2001 on the imposition of micro-enterprises, as amended and supplemented; k) Government Emergency Ordinance no. 147/2002 for the regulation of financial problems and for the modification of some normative acts, with subsequent amendments and completions. " + Article 2 (1) Amendments and additions made by this Law to Law no. 414/2002 on corporation tax as well as those brought by this Law to Government Ordinance no. 36/2002 on local taxes and fees shall apply from fiscal year 2003. (2) Amendments and additions made by this Law to art. 21 21 and 62 ^ 1 of Law no. 521/2002 on the regime of surveillance and authorization of the production, import and circulation of products subject to excise duties shall be applied within 90 days from the date of publication of the present law in the Official Gazette of Romania, Part I. (3) Amendments and additions made by this Law to Government Ordinance no. 7/2001 on income tax shall apply from the first day of the month following the publication of the present law in the Official Gazette of Romania, Part I. + Article 3 (1) Within 60 days from the date of entry into force of this Law, the Ministry of Public Finance will issue instructions on the methodology for calculating the income tax on micro-enterprises, approved by order of the Minister public finances. (2) In application of the provisions of art. I section 21 21 art. XI ^ 1, methodological norms will be developed that will be approved by Government decision, within 60 days from the publication of the present law in the Official Gazette of Romania, Part I, as well as clarifications and instructions that will be approved by order the Minister of Public Finance. + Article 4 ((. As of 1 January 2004, the following shall be repealed: a) para. ((2) of art. 30, para. ((5) of art. 31, para. ((1) of art. 36 36, lit. e) and f) of art. 144 and lit. l) a art. 148 148 of Law no. 19/2000 on the public pension system and other social security rights, published in the Official Gazette of Romania, Part I, no. 140 of 1 April 2000, with subsequent amendments and completions; b) para. ((1) and (2) of art. 32 32 of Law no. 76/2002 on the unemployment insurance system and employment stimulation, published in the Official Gazette of Romania, Part I, no. 103 of 6 February 2002, with subsequent amendments and completions; c) art. 105, para. ((4) of art. 108 108 and art. 109 109 of Law no. 346/2002 on insurance for accidents at work and occupational diseases, published in the Official Gazette of Romania, Part I, no. 454 454 of 27 June 2002; d) art. 9, para. ((2) of art. 50, para. ((2) and (3) of art. 55 and lit. a) and e) of art. 65 of Government Emergency Ordinance no. 150/2002 on the organization and functioning of the health insurance system, published in the Official Gazette of Romania, Part I, no. 838 838 of 20 November 2002; e) Government Emergency Ordinance no. 96/2001 on the control over the collection of incomes and expenses from the state social insurance budget and the unemployment insurance budget and the resolution of appeals on measures ordered by the control acts, published in Official Gazette of Romania, Part I, no. 349 349 of 29 June 2001, approved and amended by Law no. 768/2001 , with subsequent amendments and completions; f) any other provisions to the contrary. This law was adopted by the Senate at the meeting of May 29, 2003, in compliance with the provisions of art 74 74 para. (1) of the Romanian Constitution. p. SENATE PRESIDENT, DORU IOAN TARACILA This law was adopted by the Chamber of Deputies at the meeting of May 29, 2003, in compliance with the provisions of 74 74 para. (1) of the Romanian Constitution. THE PRESIDENT OF THE CHAMBER OF VALER DORNEANU Bucharest, 31 May 2003. No. 232. -----------