LEGE no. 241 241 of 15 July 2005 (* updated *) to prevent and combat tax evasion ((updated on 21 August 2015 *)
ISSUER
PARLIAMENT
---------- The Romanian Parliament adopts this law + Chapter I General provisions + Article 1 This law establishes measures to prevent and combat crimes of tax evasion and crimes related to them. + Article 2 Within the meaning of the present law, the following terms and expressions are defined as follows: a) consolidated general budget-all public budgets, components of the budgetary system, aggregated and consolidated to form a whole; ... b) taxpayer-any natural or legal person or any other entity without legal personality that owes taxes, fees, contributions and other amounts to the consolidated general budget; ... c) legal documents-documents provided by the Fiscal Code, Fiscal Procedure Code, Customs Code, Accounting Law no. 82/1991 , republished, and by the regulations developed for their implementation; ... d) forms typified with special regime used in the field of taxation-legal documents whose printing, insertion and numbering is carried out under the conditions of the normative acts in force; ... e) tax obligations-the obligations provided by the Fiscal Code and the Fiscal Procedure Code; ... f) fictitious operation-the concealment of reality by creating the appearance of an operation that does not exist; ... g) competent bodies-the bodies that have powers to carry out financial, fiscal or customs checks, according to the law, as well as the criminal investigation bodies of the judicial police. ... ------------- Lit. g) art. 2 2 has been amended by section 4.2 1 1 of art. XIV of EMERGENCY ORDINANCE no. 54 54 of 23 June 2010 , published in MONITORUL OFFICIAL no. 421 421 of 23 June 2010. + Chapter II Offences + Article 3 It is a crime and is punishable by imprisonment from 6 months to 5 years the act of the taxpayer who does not restore, with intent or at fault, the documents of bookkeeping destroyed, within the deadline entered in the control documents. ------------- Article 3 has been amended by section 3. 1 1 of art. unique from LAW no. 50 50 of 14 March 2013 , published in MONITORUL OFFICIAL no. 146 146 of 19 March 2013. + Article 4 It constitutes a crime and is punishable by imprisonment from one year to 6 years the unjustified refusal of a person to present to the competent bodies legal documents and assets in the patrimony, in order to prevent financial, tax or customs, no later than 15 days after the summons. ------------- Article 4 has been amended by section 4. 2 2 of art. unique from LAW no. 50 50 of 14 March 2013 , published in MONITORUL OFFICIAL no. 146 146 of 19 March 2013. + Article 5 It is a crime and is punishable by imprisonment from one year to 6 years preventing, in any form, the competent bodies to enter, under the conditions provided by law, in premises, premises or on land, with the purpose of carrying out financial checks, tax or customs. ------------- Article 5 has been amended by section 6.6. 3 3 of art. unique from LAW no. 50 50 of 14 March 2013 , published in MONITORUL OFFICIAL no. 146 146 of 19 March 2013. + Article 6 Ceased legal effects *). Note ... ---------- * *) Note: By CONSTITUTIONAL COURT DECISION no. 363 363 of 7 May 2015 , published in MONITORUL OFFICIAL no. 495 of 6 July 2015, the exception of unconstitutionality of the art. 6 6 of Law no. 241/2005 to prevent and combat tax evasion, finding that its provisions are unconstitutional. Under art. 147 147 para. (1) of the CONSTITUTION OF ROMANIA republished in the OFFICIAL GAZETTE no. 767 of October 31, 2003 the provisions of the laws and ordinances in force, as well as those in the regulations, found to be unconstitutional, cease their legal effects 45 days after the publication of the Constitutional Court's decision if, in this interval, the Parliament or the Government, as the case may be, do not agree with the provisions of the Constitution. During this period, the provisions found to be unconstitutional are suspended by law. In conclusion, between July 6, 2015 and August 20, 2015, the provisions invoked above are suspended by law, ending their legal effects on August 21, 2015, as the legislator did not intervene to amend the contested provisions. ---------- + Article 7 (1) It constitutes a crime and is punishable by imprisonment from one year to 5 years and the prohibition of rights holding or putting into circulation, without right, stamps, bandages or typified forms, used in the field of taxation, with regime Special. ... (2) It constitutes a crime and is punishable by imprisonment from 2 to 7 years and the prohibition of rights printing, use, possession or putting into circulation, with science, stamps, banderoles or typified forms, used in the field of taxation, with Special, forged regime. ... ------------- Article 7 has been amended by art. 166 of LAW no. 187 187 of 24 October 2012 , published in MONITORUL OFFICIAL no. 757 757 of 12 November 2012. + Article 8 (1) It constitutes a crime and is punishable by imprisonment from 3 years to 10 years and the prohibition of rights establishing in bad faith by the taxpayer of taxes, taxes or contributions, resulting in obtaining, without right, certain amounts of money as reimbursements or refunds from the consolidated general budget or compensation due to the consolidated general budget. ... (2) It constitutes a crime and is punishable by imprisonment from 5 years to 15 years and the prohibition of some rights association in order to commit the act provided in par. ((1). ... (3) The attempt of the facts provided in par. ((1) and (2) shall be punished. ... + Article 9 (1) It constitutes crimes of tax evasion and is punishable by imprisonment from 2 years to 8 years and the prohibition of some rights the following acts committed for the purpose of evading tax obligations: ... a) concealment of the good or taxable or taxable source; ... b) omission, in whole or in part, of the highlighting, in the accounting documents or in other legal documents, of the commercial operations carried out or of the realized incomes; ... c) highlighting, in the accounting documents or in other legal documents, expenses that are not based on real operations or highlighting other fictitious operations; ... d) alteration, destruction or concealment of accounting documents, memoirs of taxing machines or fiscal electronic cash registers or other means of data storage; ... e) execution of double accounting records, using documents or other means of data storage; ... f) evading financial, tax or customs checks, by non-declaration, fictitious declaration or inaccurate declaration of the main or secondary offices of the verified persons; ... g) substitution, degradation or alienation by the debtor or by third persons of goods seized in accordance with the provisions of the Fiscal Procedure Code and of the Code of Criminal Procedure. ... (2) If by the facts provided in par. (1) an injury of more than 100,000 euros has occurred, in the equivalent of the national currency, the minimum limit of the sentence provided by the law and its maximum limit shall be increased by 5 years. ... ------------- Alin. ((2) of art. 9 9 has been amended by section 5 5 of art. unique from LAW no. 50 50 of 14 March 2013 , published in MONITORUL OFFICIAL no. 146 146 of 19 March 2013. (3) If by the facts provided in par. (1) a damage of more than 500,000 euros has occurred, in the equivalent of the national currency, the minimum limit of the sentence provided by the law and its maximum limit shall be increased by 7 years. ... ------------- Alin. ((3) of art. 9 9 has been amended by section 5 5 of art. unique from LAW no. 50 50 of 14 March 2013 , published in MONITORUL OFFICIAL no. 146 146 of 19 March 2013. + Chapter III Causes of reduction of penalties, prohibitions and downfall ----------- Title Cap. III has been amended by section 1 1 of art. 79 of LAW no. 255 255 of 19 July 2013 , published in MONITORUL OFFICIAL no. 515 515 of 14 August 2013. + Article 10 (1) In case of committing a crime of tax evasion provided for in art. 8 and 9, if in the course of prosecution or trial, until the first term of trial, the defendant fully covers the claims of the civil party, the limits provided by law for the act committed shall be reduced by half. ... ----------- Alin. ((1) of art. 10 10 has been amended by section 2 2 of art. 79 of LAW no. 255 255 of 19 July 2013 , published in MONITORUL OFFICIAL no. 515 515 of 14 August 2013. (2) The provisions provided in par. (1) does not apply if the perpetrator has committed a crime provided by this law within a period of 5 years from the commission of the act for which he benefited from the provisions of par. ((1). ... + Article 11 If a crime provided for by this law has been committed, the taking of precautionary measures is mandatory. + Article 12 They cannot be founders, administrators, directors or legal representatives of the company, and if they have been elected, they are deprived of their rights, persons who have been convicted of the crimes provided by this law. + Chapter IV Final provisions + Article 13 (1) On the date of final stay of the judgment of conviction for any of the offences provided for by this law, the court will communicate to the National Trade Register Office a copy of the device of the court decision Definitive. ... (2) Upon receipt of the device of the final judgment of conviction, the National Trade Register Office shall make the corresponding entries in the trade register. ... + Article 14 If, as a result of the commission of a crime, the amounts due to the consolidated general budget cannot be established on the basis of the taxpayer's records, they will be determined by the competent body according to the law, by estimate, under the conditions Tax procedure code. + Article 15 This law shall enter into force 30 days from the date of its publication in the Official Gazette of Romania, Part I. + Article 16 The date of entry into force of this Law shall be repealed: a) Law no. 87/1994 to combat tax evasion, republished in the Official Gazette of Romania, Part I, no. 545 545 of 29 July 2003, as amended; ... b) art. 280 280 of Law no. 53/2003 -Labor Code, published in the Official Gazette of Romania, Part I, no. 72 of 5 February 2003, as amended; ... c) art. 188 of Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished in the Official Gazette of Romania, Part I, no. 560 of 24 June 2004, with subsequent amendments and completions. ... 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. p. CHAMBER OF DEPUTIES PRESIDENT, DAN RADU RUSANU SENATE PRESIDENT NICOLAE VACAROIU Bucharest, July 15, 2005. No. 241. ------
