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Law No. 494 Of 12 November 2004 Approving Government Ordinance No. 83/2004 Amending And Supplementing Law No. 571/2003 Regarding The Fiscal Code

Original Language Title:  LEGE nr. 494 din 12 noiembrie 2004 privind aprobarea Ordonanţei Guvernului nr. 83/2004 pentru modificarea şi completarea Legii nr. 571/2003 privind Codul fiscal

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LEGE no. 494 494 of 12 November 2004 on approval Government Ordinance no. 83/2004 to amend and supplement Law no. 571/2003 on Fiscal Code
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 1.092 1.092 of 24 November 2004



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 83 83 of 19 August 2004 to amend and supplement Law no. 571/2003 on the Fiscal Code, adopted pursuant to art. 1 1 section I. 2 of Law no. 291/2004 on the empowerment of the Government to issue ordinances, published in the Official Gazette of Romania, Part I, no. 793 of 27 August 2004, with the following amendments and additions: 1. In Article I, points 3 ^ 1 and 3 ^ 2 are inserted after point 3: "" 3 ^ 1. In Article 11, after paragraph 1, paragraphs 1 ^ 1 and 1 ^ 2 are inserted as follows: " (1 ^ 1) Tax authorities may not consider a transaction made by a taxpayer declared inactive by order of the President of the National Agency for Fiscal Administration. ((1 ^ 2) Also, the transactions made with a taxpayer declared inactive by order of the President of the National Agency for Fiscal Administration are not taken into account by the tax authorities. The procedure for declaring inactive taxpayers will be determined by order. The list of taxpayers declared inactive will be published in the Official Gazette of Romania, Part I, and will be brought to public attention, in accordance with the requirements provided by the order. " 3 3 ^ 2. Article 12 (1) shall be inserted after Article 12: "" Art. 12 12 ^ 1. -It shall be prohibited to divest or alienate in any form of shares, except those subject to transactions on the capital market or to the social parts or fixed assets of taxpayers, without being brought to the attention of the authority competent fiscal, in order to carry out financial and fiscal control, at least 60 days before the disposal of the divestment or disposal operation. "" 2. In Article I, after point 6, point 6 ^ 1 is inserted as follows: "" 6 ^ 1. Article 19 (3) will read as follows: " (3) In the case of taxpayers who produce movable and immovable property, perform works or provide services, capitalized on the basis of a contract with payment in installments, it may be chosen that the revenues related to the contract are taken into account when determining taxable profit, as the rates become due, according to the contract. The expenses corresponding to these revenues are deductible at the same due dates, in proportion to the rate value recorded in the total value of the contract The option shall be exercised at the time of delivery of the goods, the execution of the works or the provision of the services and 3. Article I, after point 12, insert point 12 ^ 1 with the following contents: "" 12 ^ 1. In Article 21 (4), the following point (r) is inserted after point (p): "r) the expenses recorded in the bookkeeping, which are based on a document issued by an inactive taxpayer whose tax registration certificate has been suspended on the basis of the order of the President of the National Agency for Fiscal Administration." " 4. in Article I, after point 13, point 13 ^ 1 is inserted as follows: "" 13 ^ 1. In Article 22 (1), the following point k is inserted after point j): " k) provisions for the closure and postclosure of landfills, constituted by taxpayers carrying out waste storage activities, according to the law, within the amount established by the project for closure and the post-closure tracking of the deposit, corresponding to the part-parts of the storage charges levied. ' " 5. in Article I, after point 14, point 14 ^ 1 is inserted as follows: "" 14 ^ 1. In Article 23, paragraph 1 shall read as follows: "" Art. 23. -(1) Interest expenses are fully deductible if the debt ratio of the capital is less than or equal to three. The indebtedness of capital is determined as a ratio between the borrowed capital with repayment term over one year and equity, as an average of the existing values at the beginning of the year and the end of the period for which the tax is determined profit. Borrowed capital means the total loans and loans with repayment term over one year, according to the contractual clauses. "" 6. In Article I, paragraph 15, paragraph 2 of Article 23 shall read as follows: " (2) Given that the indebtedness of the capital is above three, the interest and net loss expenses of the exchange rate differences are non-deductible. They shall be carried over in the following period, under the conditions of ((1), up to their full deductibility. " 7. Article I, after point 30, insert point 30 ^ 1 with the following contents: "" 30 ^ 1. In Article 38, paragraphs 1 and 11 shall read as follows: "" Art. 38. -(1) In the case of legal persons who obtained, before 1 July 2003, the permanent investor certificate in the disadvantaged area, the tax exemption on new investments shall continue to apply during the period of existence of the area Deprived. ............................................................... (11) The National Company "Henri Coanda-Otopeni International Airport"-S.A. benefits from the exemption from corporate tax until December 31, 2006. "" 8. Article I, after paragraph 48, insert paragraph 48 ^ 1 with the following contents: "" 48 ^ 1. Article 58 (2), letter a) shall read as follows: "" a) at the place where the basic function is located, by applying the monthly bar provided for in art. 43 43 para. ((1) and para. ((3), on the basis of calculation determined as the difference between the net income from salaries, calculated by deducting from the gross income the mandatory contributions and professional expenses, related to a month, and the following: -personal deductions granted for that month; --the union levy paid in that month. ' " 9. Article I, after point 64, insert point 64 ^ 1 with the following contents: "" 64 ^ 1. Article 86 (1), letter g) shall read as follows: " g) the union levy paid according to the legislation in respect of cases other than those provided for in art. 58 58 and 61. "" 10. In Article I, paragraph 68, paragraph 5 of Article 116 shall read as follows: " (5) The tax shall be calculated, respectively it shall be withheld at the time of payment of the income and shall be transferred to the state budget until the 25th of the month following the month in which the income was paid. The tax is calculated, it is retained and flows, in lei, to the state budget, at the exchange rate of the foreign exchange market, communicated by the National Bank of Romania, valid on the day of withholding tax for non-residents. " 11. In Article I, paragraph 73, paragraph 1 of Article 123 shall read as follows: "" Art. 123. -(1) The tax on the representative for a fiscal year is equal to the equivalent in lei of the amount of 4,000 euros, established for a fiscal year, at the exchange rate of the foreign exchange market, communicated by the National Bank of Romania, valid on the day make the payment of the state budget tax. " 12. In Article I, paragraph 78, Article 155, paragraph 1 shall read as follows: "" Art. 155. -(1) Any taxable person, registered as a payer of value added tax, is required to issue the tax invoice for supplies of goods or services performed, to each beneficiary. Taxable persons, who are not registered as value-added tax payers, as well as inactive taxpayers, whose tax registration certificates were suspended by order of the President of the National Administration Agency Tax, they do not have the right to issue tax bills nor to enter the value added tax for supplies of goods and/or services made to another person, in any documents issued. If the inactive taxpayers mentioned issue tax invoices or other legally approved documents, the beneficiaries do not have the right to exercise the right to deduct the value added tax entered in the respective documents. By rules, the situations in which the tax invoice can be issued by a person other than the one carrying out the supply of goods are established. Taxable persons with a mixed regime are not required to issue tax invoices for exempt operations without right of deduction or not covered by the scope of the value added tax; depending on the specific activity, they may issue other documents provided by law for exempt operations without right of deduction or not covered by the scope of the value-added tax. Where taxable persons with mixed arrangements use the tax bill to highlight supplies of goods and services exempt without right of deduction or which are not covered by the scope of the tax on the amount added, they are required to enter into the operation the words "exempt without right of deduction" or "non-taxable". " 13. In Article I, paragraph 82, Article 160 ^ 1, paragraphs 2 and 5 shall read as follows: " (2) The goods for which the simplified measures apply are: a) waste and scrap of ferrous and non-ferrous metals, as well as secondary raw materials resulting from their valorisation as defined by Government Emergency Ordinance no. 16/2001 on the management of recyclable industrial waste, republished, as amended; b) land of any kind; c) buildings of any kind or parts of the building. It is considered a building any construction directly related to the soil; d) wood material. The methodological norms for the application of the Fiscal Code will nominate the goods falling within the category of wood material; e) live animals. ............................................................... (5) The provisions of this Article shall be responsible both to the suppliers and to the beneficiaries. If the supplier did not mention "reverse charge" in the tax bills issued for the goods falling under par. (2), the beneficiary is obliged to apply reverse charge, respectively not to make the payment of the value added tax to the supplier, to enter on his own initiative the mention "reverse charge" in the tax invoice and to meet the obligations provided for in para. ((3). ' 14. Article I, after paragraph 85, insert paragraph 85 ^ 1 with the following contents: "" 85 ^ 1. Article 175 (1), letter i) shall read as follows: "" i) products with codes: CN 2902 11 00; 2902 19 80; 2902 20 00; 2902 30 00; 2902 41 00; 2902 42 00; 2902 43 00 and 2902 44 00; ''; 15. In Article I, paragraph 90, Article 180, letter b) shall read as follows: " b) the place is located, constructed and equipped so as to prevent the removal of excise goods from this place without payment of excise duties. The place must be strictly delimited-own access, fencing-and the activity that takes place in this place is independent from other activities carried out by the company that requests the authorization as a fiscal warehouse. The place must benefit from the individual metering of the utilities necessary to carry out the activity. The places for the production of ethyl alcohol, distillates and alcoholic beverages must be equipped with legal means of measuring the quantity and alcoholic concentration, endorsed by the Romanian Bureau of Legal Metrology. Places intended for the production of ethyl alcohol and distillates, as raw material, must be equipped with a surveillance system by video cameras of the points where the meters and tanks of alcohol and distillates are located, as well as of the access to the tax warehouse. The places intended for the production of mineral oils shall be equipped with means of measuring the volume or mass flow. ' 16. In Article I, paragraph 92, Article 183, letter i ^ 2) shall read as follows: "" i ^ 2) for the production of alcohol, distillates and alcoholic beverages distilled to submit to the competent fiscal authority the ISO 9001 certificate, under the conditions laid down by the rules. " 17. in Article I, point 93 (1) shall be inserted after point 93: "" 93 ^ 1. In art. 185, paragraph 2 will read as follows: " (2) The competent tax authority cancels the authorization for a tax warehouse, when inaccurate or incomplete information was given to it in connection with the authorization of the tax warehouse, as well as where a decision was made. final and irrevocable for committing crimes to the regime of excise goods. "" 18. In Article I, paragraph 94, Article 185, paragraph 3 ^ 1 shall read as follows: "" (3 ^ 1) On the proposal of the control bodies, the competent fiscal authority shall suspend the authorization for a fiscal warehouse as follows: a) for a period of 1-6 months, if it was found to commit one of the contravention acts that attract the suspension of the authorization; b) until the final settlement of the criminal case if a criminal complaint has been made regarding the facts criminalized as crimes to the regime of excise goods. " 19. in Article I, points 94 ^ 1 and 94 ^ 2 are inserted after paragraph 94, with the following contents: "" 94 ^ 1. In Article 185, paragraphs 4 and 5 shall read as follows: " (4) If the competent fiscal authority decides to suspend, revoke or cancel the tax warehouse authorization, it shall send to the warehousekeeper the holder of the authorization a notification of this decision. (5) The disgruntled authorized warehouse may contest the decision to suspend, revoke or cancel the authorization for a fiscal warehouse, according to the legislation in force. " 94 94 ^ 2. In Article 185, paragraphs 5 ^ 1 and 5 ^ 2 are inserted after paragraph 5, with the following contents: " (5 ^ 1) The decision to suspend, revoke or cancel the tax warehouse authorization shall take effect from the date of communication. ((5 ^ 2) If the authorized warehouse-keeper disputes the decision to suspend, revoke or cancel the tax warehouse authorization, the effect of the decision shall be suspended. "" 20. in Article I, point 95, Article 185, after paragraph 7, the following paragraph 7 is inserted: "" (7 ^ 1) In case of revocation of the authorization, the application for a new authorization may be submitted only after a period of at least 6 months from the date of revocation. " 21. In Article I, point 95, Article 185, paragraph 8 shall read as follows: " (8) Authorized warehousekeepers, who have been suspended, revoked or cancelled authorization and who hold stocks of excise goods on the date of suspension, revocation or cancellation of authorization, may capitalize on products registered in stock -subjects raw, semi-finished products, finished products-only with the consent of the competent tax authority, under the conditions laid down by the rules. " 22. In Article I, point 101 (1) is inserted after point 101, with the following contents: "" 101 ^ 1. In Article 207, letters k) and n) shall read as follows: "" k) fixed image cameras and other video cameras with CN code 8525 40, except digital numerical cameras with CN code 8525 40 11; ............................................................... n) hunting weapons and weapons of individual use, other than those for military or sports use, with the codes: CN 9302 00 00; 9303; 9304 00 00; "". 23. In Article I, paragraph 102 is inserted after paragraph 102 ^ 1 with the following contents: "" 102 ^ 1. In Article 208 (4) (7), the name of the product or group of products shall read as follows: "" Seven. Fixed image cameras and other video cameras with recording. "" 24. In Article I, after paragraph 102 ^ 1, paragraph 102 ^ 2 is inserted with the following contents: "" 102 ^ 2. Article 219 (3) will read as follows: " (3) The payers have the obligation to keep records of excise duties and tax on crude oil and natural gas from domestic production, as the case may be, according to the provisions of the rules, and to submit annually the accounts of excise duties and tax on crude oil and gas natural from domestic production, according to the legal provisions on payment obligations to the state budget, until April 30 of the year following the reporting year. "" 25. in Article I, point 104 (1) shall be inserted after point 104: "" 104 ^ 1. Article 221 (1) shall be inserted after paragraph 1 with the following contents: " (1 ^ 1) Do not fall under the provisions of par. ((1) and may be storage tax warehouses the spaces owned by the maritime oil terminal, as well as the warehouses held by the authorized warehouse-keeper for production, outside the production tax warehouse, as long as the owner Mineral oils remain this authorized warehousekeeper. "" 26. In Article I, paragraph 105 is inserted after point 105 ^ 1 with the following contents: "" 105 ^ 1. In Article 221, after paragraph 4, paragraph 5 is inserted as follows: " (5) By derogation from the provisions of art. 192 and 193, until 1 January 2007, the release of tax bands for alcoholic beverages shall be carried out only if the producer will present proof of payment on account of the state budget of an amount equivalent to the amount of excise duties corresponding to the quantities of products for which markings have been requested. ' " 27. In Article I, after point 105 ^ 1, paragraph 105 ^ 2 is inserted as follows: "" 105 ^ 2. Paragraph 3 of Article 237 and Article 238 shall be repealed. '; 28. In Article I, paragraph 108 shall read as follows: "" 108. Article 243 shall be repealed. ' 29. In Article I, point 108 (1) shall be inserted after point 108: "" 108 ^ 1. Article 244 will read as follows: "" Art. 244. -The delay in payment of excise duties more than 5 days after the legal deadline attracts the suspension of the authorization of the warehouse and the closure of its activity until the payment of the outstanding amounts. "" 30. Article I, after point 109, insert point 109 ^ 1 with the following contents: "" 109 ^ 1. Article 245 shall be repealed. ' 31. Article I, after point 109 ^ 1, insert point 109 ^ 2 with the following contents: "" 109 ^ 2. Article 249 (3) will read as follows: " (3) For public or private property buildings of the state or administrative-territorial units, leased, rented, given in administration or in use, as the case may be, the tax on buildings represents the tax burden of the concessionaires, residents, holders of the right of administration or use, as the case may be. ' " 32. in Article I, point 110 (1) shall be inserted after point 110. "" 110 ^ 1. In Article 250 (1), point 2 shall read as follows: "2. buildings which, according to the law, are classified as historical monuments, regardless of the holder of the right of ownership or administration, as well as their use;" ". 33. Article I, after point 111, insert paragraph 111 ^ 1 with the following contents: "" 111 ^ 1. In Article 256, paragraph 3 will read as follows: " (3) For the public or private land of the state or of the administrative-territorial units, leased, rented, given in administration or in use, as the case may be, the land tax represents the tax burden of the concessionaires, residents, holders of the right of administration or use, as the case may be. ' " 34. In Article I, paragraph 115 is inserted after point 115 ^ 1 with the following contents: "" 115 ^ 1. Article 283 will read as follows: "" Art. 283. -(1) Local councils, the General Council of the Municipality of Bucharest or the county councils, as the case may be, may institute fees for the temporary use of public places and for the visit of museums, memorial houses, historical monuments of architecture and archaeological and the like. (2) Local councils may institute fees for the possession or use of equipment and machinery intended to obtain revenue using local public infrastructure, within the locality where they are used, as well as taxes for activities with an impact on the environment. (3) The fees provided in par. ((1) and (2) shall be calculated and paid in accordance with the procedures approved by the deliberative authorities concerned. "" 35. In Article I, points 116 ^ 1 and 116 ^ 2 are inserted after point 116, with the following contents: "" 116 ^ 1. In Article 284, the following paragraph 7 is inserted after paragraph 7: "" (7 ^ 1) The exemption from the payment of the tax on means of transport applies only for a single means of transport, when choosing the natural persons referred to in par. ((1) and (2). ' 116 116 ^ 2. In Article 284, paragraph 11 will read as follows: " (11) No tax on succession is due, provided by Government Ordinance no. 12/1998 on stamp duties for notarial activity, republished, as amended, if the conclusion of the succession procedure was made within one year from the date of death of the author of the goods. This fee is also not due to the authors who died before 1 January 2005, if the conclusion of the succession procedure was made by 31 December 2005 inclusive. "" 36. In Article I, paragraph 119, Article 287 shall read as follows: "" Art. 287. -Above the level of local taxes and fees provided for in this title, the local councils, the General Council of the Municipality of Bucharest or the county councils, as the case may be, may modify the local taxes and fees the categories of taxpayers, within the period provided by art. 288 288 para. (1), depending on the specific conditions of the area, except for the taxes provided in art. 263 263 para. ((4) and (5) and in art. 295 295 para. ((11) lit. b)-d). " 37. In Article I, paragraph 119 is inserted after point 119 ^ 1 with the following contents: "" 119 ^ 1. Article 288 will read as follows: "" Art. 288. -(1) Local councils, the General Council of the Municipality of Bucharest and the county councils shall adopt decisions on local taxes and fees for the following fiscal year within 45 working days from the date of publication in the Official Gazette of the Romania, Part I, of the Government's decision provided in art. 292. ((2) The mayors, the general mayor and the presidents of the county councils shall ensure the proper publication of any decision on local taxes and fees adopted by the respective deliberative authorities. "" 38. In Article I, paragraphs 120 ^ 1 and 120 ^ 2 are inserted after paragraph 120, with the following contents: "" 120 ^ 1. After Article 296, Title IX ^ 1 is inserted with the following name: "" crimes " 120 120 ^ 2. In Title IX ^ 1, the following Article 296 ^ 1 is inserted: "" Art. 296 296 ^ 1. -(1) The following facts are constituted: a) divestment or disposal in any form of shares, except those subject to transactions on the capital market or of the social parts or fixed assets of taxpayers, without being brought to the attention of the tax authority competence, in order to carry out financial and fiscal control, at least 60 days before the divestment or alienation operation is carried out; b) the production of excise goods covered by the tax warehousing system outside a tax warehouse authorized by the competent fiscal authority; c) the purchase of ethyl alcohol and distillates from suppliers other than authorised warehousekeepers for production or importers authorised by such products, according to Title VII; d) the use of raw alcohol, ethyl alcohol of synthesis and technical alcohol as raw material for the manufacture of alcoholic beverages of any kind; e) the purchase of mineral oils resulting from the processing of crude oil or other raw materials, which originate on the economic circuit from suppliers other than authorised warehousekeepers for production or importers authorised under Title VII; f) the delivery of mineral oils by the authorized warehousekeepers for production without presentation by the buyer, the legal person, of the payment document stating the transfer to the state budget of the amount of excise duties related to the quantity to be invoiced; g) the marketing of non-excise mineral oils, results from the processing of crude oil or other raw materials, which have the flammability point below 85 ° C, other than directly to the end users using these products for industrial purposes; h) marking with false markings of excise goods subject to marking or holding in the fiscal warehouse of products marked in this way; i) preventing any form of the control body from carrying out unannounced checks in tax warehouses; j) the delivery of residues of mineral oils to customers other than production tax warehouses, authorized to collect and process them, or without the visa of the representative of the territorial fiscal body applied on the delivery document; k) purchase by tax warehouses of production of mineral oil residues from suppliers other than units that obtain them from exploitation or without the visa of the representative of the territorial fiscal body applied on the delivery document. (2) The offences referred to in par. (1) shall be punished as follows: a) with imprisonment from 1 year to 3 years, those provided in lett. c), d), e), g) and i); b) with imprisonment from 2 years to 7 years, those provided in lett. b), f) and h); c) with imprisonment from 6 months to 2 years, those provided in lett. a), j) and k). (3) After the finding of the facts provided in par. ((1) lit. c)-i) and k) the competent control body shall order the stop of the activity, seal the installation and submit the control act to the tax authority that issued the authorization, with the proposal to suspend the tax warehouse authorization. "" 39. In Article I, paragraph 121, paragraph 1, point 43 ^ 1 shall be repealed. 40. in Article III, paragraph 2 is inserted as follows: " (2) As an exception to the provisions of par. (1), the deliberative authorities of the local public administration may set local taxes and fees for the year 2005 between the limits and under the conditions of this ordinance, in conjunction with those of Government Decision no. 783/2004 on the approval of the levels for taxable amounts, local taxes and fees and other taxes assimilated to them, as well as for fines that are indexed/adjusted/updated annually on the basis of the inflation rate, applicable in fiscal year 2005, in no more than 30 calendar days from the date of publication of this law in the Official Gazette of Romania, Part I. " This law was adopted by the Romanian Parliament, in compliance with the provisions of art. 75 75 and art. 76 76 para. (1) of the Romanian Constitution, republished. CHAMBER OF DEPUTIES PRESIDENT VALER DORNEANU SENATE PRESIDENT NICOLAE VACAROIU Bucharest, November 12, 2004. No. 494. ______________