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Law No. 87 Of 18 October 1994 (Republished) For Combating Tax Evasion *)

Original Language Title:  LEGE nr. 87 din 18 octombrie 1994 (*republicată*) pentru combaterea evaziunii fiscale*)

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LEGE no. 87 87 of 18 October 1994 (* republished *) to combat tax evasion *)
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 545 545 of 29 July 2003



-------------- Note * *) Republicated pursuant to art. XII of Title II of Book II of Law no. 161/2003 on certain measures to ensure transparency in the exercise of public dignities, public functions and in the business environment, prevention and sanctioning of corruption, published in the Official Gazette of Romania, Part I, no. 279 of 21 April 2003, giving the texts a new numbering. Law no. 87/1994 to combat tax evasion was published in the Official Gazette of Romania, Part I, no. 299 of 24 October 1994, and has been amended by: - 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 , published in the Official Gazette of Romania, Part I, no. 193 193 of 26 March 2003; - Law no. 161/2003 , published in the Official Gazette of Romania, Part I, no. 279 279 of 21 April 2003. + Chapter I General provisions + Article 1 Tax evasion is evading by any means from imposing or paying taxes, taxes, contributions and other amounts due to the state budget, local budgets, state social insurance budget and fund budgets. special by natural persons and Romanian or foreign legal entities, referred to as taxpayer law. + Article 2 Carrying out permanent or temporary activities, generating taxable income, can take place only on the basis of an authorization issued by the competent body or another basis provided by law. + Article 3 Taxpayers have the obligation that, within 5 days from registration, to declare, to the fiscal body on whose territorial area they have their headquarters, the data in connection with the subunits constituted in branches, branches, working points, warehouses, shops and with any other places in which income-producing activities, banks and bank accounts in lei and in foreign currency are carried out, regardless of where they operate, in the country or abroad. Taxpayers also have the obligation to declare to the control body the taxable goods or values stored in places other than those provided in par. 1. Declaration of premises of subunits provided in par. 1, from the territory of the country, is also made to the territorial fiscal body where they operate. Any change in relation to the data provided for in this article will be communicated to the competent fiscal bodies, within 15 days from the date when it took place. At the request of the control bodies, banks are obliged to communicate the existence of open taxpayer accounts. Taxpayers who make income from the activity of trade or services to the population are obliged to display, in the places where the activity is carried out, the operating authorization and the registration certificate containing the code Unique recording assigned. + Article 4 Taxpayers are obliged to highlight the income made and expenses incurred from the activities carried out, by drawing up registers or any other documents provided by law. Taxpayers are obliged to use for the work carried out primary and accounting records established by law, purchased only from the units established by the legal norms in force, and to complete the entries in full forms, corresponding to registered operations. + Article 5 Taxpayers are obliged to declare with sincerity the realized income, movable and immovable property owned or obtained with any legal title, as well as other values that generate tax debt securities. When the law does not provide for the obligation to submit the tax declaration, taxpayers are responsible for the correct calculation of taxes and fees they must pay to the budget, under the conditions provided by law. + Article 6 Natural or legal persons who make income or own movable or immovable property or carry out activities, subject to taxes and fees, are obliged to pay, at term, the amounts due to the state. + Article 7 Non-compliance with tax regulations in the customs area, by declaring inaccurate, in any form, of values or by evading goods from customs clearance operations, for the purpose of not paying customs duties or diminishing them or other tax obligations, are sanctioned according to the law. + Article 8 The financial-fiscal bodies of the Ministry of Public Finance and subordinate territorial units, the Financial Guard and other persons empowered by law have the right to verify the taxpayers regarding their compliance with the legal provisions for the organization and conduct of economic activities producing taxable income or goods subject to taxes and duties. Taxpayers have the obligation to allow the control and to make available to the control bodies all accounting documents, records and any other material or value elements requested, in order to know the reality objects or taxable or taxable sources. + Chapter II Offences and penalties + Article 9 It constitutes a crime and is punishable by imprisonment from 6 months to 3 years or with a fine the refusal to present control bodies, empowered according to the law, supporting documents and accounting documents, as well as material goods subject to taxes, duties and contributions to public funds in order to establish budgetary obligations. + Article 10 It constitutes a crime and is punishable by imprisonment from 6 months to 5 years and prohibition of some rights or fine non-preparation, incomplete or improper preparation of primary documents or acceptance of such documents for the purpose preventing financial-accounting checks, if the act had as a consequence the reduction of taxable income or sources. With the punishment provided in par. 1 shall be sanctioned and put into circulation, in any way, without right, or possession for the circulation, without right, of financial and fiscal documents. + Article 11 It constitutes crimes and is punishable by imprisonment from 2 to 8 years and the prohibition of some rights the following facts: a) evading the payment of tax obligations by not registering activities for which the law provides for the obligation to register or by exercising unauthorized activities, in order to obtain income; b) evading in full or in part from the payment of tax obligations, for the purpose of obtaining income, by not declaring taxable income, hiding the object or taxable or taxable source or by diminishing the income as a result of fictitious operations; c) omission, in whole or in part, of the highlighting, in accounting documents or in other legal documents, of the commercial operations carried out or of the realized income or the registration of operations or unreal expenses, in order not to pay or to reduce tax, tax or contribution; d) the organization and management of double accounting records, alteration or destruction of accounting documents, memoirs of taxing machines or fiscal electronic cash registers or other means of data storage, in order to reduce revenues or sources taxable; e) the issuance, distribution, purchase, completion or acceptance with the science of false tax documents. The attempt is punishable. + Article 12 It constitutes crimes and is punishable by imprisonment from 3 to 10 years and the prohibition of some rights the following facts: a) evading the payment of tax obligations by divesting the shares held in a limited liability company, carried out for this purpose; b) evading financial-fiscal control by declaring fictitious about the premises of a company, at the premises of the subunits or at the premises of the working points, as well as changing them without fulfilling the conditions provided by law, carried out for this purpose. + Chapter III Contraventions and penalties + Article 13 It constitutes contraventions the following facts, if not committed under such conditions that, according to the criminal law, to constitute crimes: a) failure to declare, within the time limits provided by law, by taxpayers, incomes and goods subject to taxes, taxes and contributions; b) erroneous calculation of taxes, duties and contributions, with the consequence of diminishing the value of the tax claim due to the state; c) failure to submit by taxpayers, at the request of the control body, the supporting and accounting documents relating to the way in which the tax obligations were fulfilled; d) refusal to present to the financial-fiscal body the material goods subject to taxes and duties, in order to establish the veracity of the declaration of taxation and the reality of their registration; e) non-compliance or non-burning, according to the law, at the legal deadlines, by the taxpayers to whom such obligations are imposed, of taxes, fees and contributions that are made by stoppage at source; f) non-submission of documents, situations and any other data in connection with the activity carried out by the unit and subunits responsible for the taxpayers, required by the financial-fiscal bodies, in order to know the financial-accounting reality from that establishment or subunit, as well as the use, under conditions other than those provided for by law, of documents with special regime; g) failure to comply, at the deadline, of the provisions given by the control act concluded by the financial-fiscal bodies; h) non-fulfillment of the obligations provided in 3 3 of this Law; i) unjustifiably dishonoring by banks or financial institutions, to which taxpayers have opened cash availability accounts, tax debt securities issued by the competent bodies, in order to pursue taxes, taxes and non-paid term contributions, including interest rates. Contraventions provided in par. 1 is sanctioned with a fine of 500,000 lei to 30,000,000 lei, for individuals, and with a fine from 5,000,000 lei to 100,000,000 lei, for legal entities. + Article 14 If, as a result of the commission of a crime or contraventions, it is not possible to establish, on the basis of the taxpayer's records, taxes, fees and contributions due, they will be determined by the control body by estimation, using in this purpose any documents and information relating to the work and period carried out, including comparison with similar activities and cases. + Article 15 The finding of contraventions and the application of sanctions shall be made by the financial-fiscal control bodies of the Ministry of Public Finance and subordinated territorial units, the Financial Guard and by the other competent control bodies according to law + Article 16 The provisions of this Law on contraventions shall be supplemented by provisions Government Ordinance no. 2/2001 on the legal regime of contraventions, approved with amendments and additions by Law no. 180/2002 ,, as amended. + Chapter IV Final provisions + Article 17 This law shall enter into force within 30 days from the date of its publication in the Official Gazette of Romania, Part I. + Article 18 Any other provisions contrary to this law shall be repealed. ---------------