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Law No. 168 Of 29 May 2013

Original Language Title:  LEGE nr. 168 din 29 mai 2013

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LEGE no. 168 168 of 29 May 2013 on approval Government Ordinance no. 8/2013 to amend and supplement Law no. 571/2003 on the Fiscal Code and the regulation of financial and fiscal measures
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 310 310 of 29 May 2013



The Romanian Parliament adopts this law + Article I Approval Government Ordinance no. 8 8 of 23 January 2013 to amend and supplement Law no. 571/2003 on the Fiscal Code and the regulation of financial and fiscal measures, adopted pursuant to art. 1 1 section I. 3 of Law no. 1/2013 on the empowerment of the Government to issue ordinances, published in the Official Gazette of Romania, Part I, no. 54 of 23 January 2013, with the following amendments and additions: 1. In Article I, after point 1, a new point is inserted, paragraph 1 ^ 1, with the following contents: "" 1 ^ 1. Article 8 (7 ^ 1) is amended and shall read as follows: " (7 ^ 1) Romanian legal entities, resident individuals, as well as permanent establishment/designated permanent establishment in Romania belonging to foreign legal entities benefiting from services of the nature of works of works of construction, assembly, supervision, consultancy, technical assistance and any other activities, executed by foreign legal entities or non-resident individuals on the territory of Romania, are required to register the contracts concluded with these partners at competent tax authorities, according to the procedure established by order of President of the National Agency for Fiscal Administration Contracts concluded for activities carried out outside the territory of Romania are not subject to registration according to these provisions. For the classification as permanent establishment of a construction site or a construction project, assembly or assembly or supervision activities related to them and other similar activities will be considered the starting date of the construction site. the activity in the contracts concluded or any other information proving the start of the activity The periods consumed for the realization of related contracts that are directly related to the first contract to be executed shall be added to the period that was consumed in the performance of the basic contract. "" 2. In Article I, point 3, letter k) of Article 12 shall be amended and shall read as follows: " k) income from services rendered in Romania of any nature and outside Romania of the nature of management, consulting in any field, marketing, technical assistance, research and design in any field, advertising and advertising regardless of the form in which they are made and those provided by lawyers, engineers, architects, public notaries, accountants, auditors; does not represent taxable income in Romania accessories of this transport; " 3. In Article I, after point 4, two new points are inserted, points 4 ^ 1 and 4 ^ 2, with the following contents: "" 4 ^ 1. Article 13 (b) is amended and shall read as follows: "b) foreign legal entities operating through a headquarters/several permanent establishments in Romania;" 4 4 ^ 2. In Article 14, point b) is amended and shall read as follows: " b) in the case of foreign legal entities operating through a permanent establishment/several permanent offices in Romania, on the taxable profit attributable to the permanent establishment, respectively on the taxable profit determined at the level of the permanent establishment designated to meet tax obligations; " 4. In Article I, a new point shall be inserted after point 10, paragraph 10 ^ 1, with the following contents: "" 10 ^ 1. In Article 21 (3), point (b) is repealed. '; 5. In Article I, after paragraph 18, a new point is inserted, paragraph 18 ^ 1, with the following contents: "" 18 ^ 1. In Article 24 (11), after letter e) a new letter is inserted, letter e ^ 1), with the following contents: " e ^ 1) In the case of taxpayers applying the accounting regulations in accordance with the International Financial Reporting Standards and establishing for the amortization of fixed assets specific to the activity of exploration and production of resources oil and gas and other mineral substances accounting policies specific to the field of activity, consistent with the latest rules of other normalization bodies using a similar conceptual general framework to develop standards of accounting, other accounting documents and accepted practices of the field of activity, the remaining unamortized fiscal value of the fixed assets is deducted by using the tax depreciation method used before their scrapping, for the remaining period. These provisions also apply for the fiscal value left unamortized at the time of retreating fixed assets specific to the activity of exploration and production of oil and gas resources and other mineral substances; "" 6. In Article I, paragraph 19, paragraph 11 ^ 1 of Article 24 shall be amended and shall read as follows: " (11 ^ 1) By derogation from the provisions of art. 7 7 para. ((1) pt. 33 33 and 34, for the means of transport of persons who have no more than 9 passenger seats, including the driver's seat, of category M1, as defined in the Regulations on type approval and the issue of the identity card of road vehicles, as well as type-approval of the products used in them-RNTR 2, approved by Order of the Minister of Public Works, Transport and Home No. 211/2003 , with subsequent amendments and completions, depreciation expenses are deductible, for each, within the limit of 1,500 lei/month. For these means of transport, the provisions of par. ((11) lit. f). The situations in which such means of transport shall be entered in any of the following categories shall be exempted: 1. vehicles used exclusively for emergency services, security and protection services and courier services; 2. the vehicles used by the sales and purchasing agents, as well as for test drive and for demonstrations; 3. vehicles used for the transport of persons with payment, including taxi services; 4. vehicles used for the provision of paid services, including for rent to other persons, the transmission of the right of use, in the framework of operational leases or for training by driving schools. " 7. In Article I, after paragraph 19, three new points are inserted, points 19 ^ 1-19 ^ 3, with the following contents: "" 19 ^ 1. Article 26 (3) is amended and shall read as follows: " (3) For foreign legal persons, the provisions of par. ((1) and para. (5) applies only to the incomes and expenses attributable to the permanent establishment, namely the incomes and expenses attributable to each permanent establishment cumulated at the level of the permanent establishment designated in Romania. Fiscal losses recorded until June 30, 2013 by permanent premises belonging to the same foreign legal entity, which apply the provisions of art. 29 ^ 1, not recovered until this date, shall be transmitted to the designated permanent establishment and shall be recovered according to the period during which they were registered, as follows: a) the tax loss recorded in the period 1 January to 30 June 2013 inclusive is taken into account when determining the taxable profit/tax loss from July 1 to December 31, 2013 inclusive, before the recovery of tax losses in the years previous to 2013, the period from 1 July to 31 December 2013, including not being considered a fiscal year within the meaning of the 7 consecutive years; b) the tax loss recorded in the years prior to 2013, left unrecovered on June 30, 2013, is recovered, at each payment term of the profit tax that follows this data, during the remaining recovery period of the period years, respectively 7 years, in the order of its registration; the year 2013 is considered a single fiscal year within the meaning of the 5 years and 7 consecutive years. " 19 19 ^ 2. In Article 29, paragraph 4 is amended and shall read as follows: "(4) If the foreign legal entity operates in Romania through a single permanent establishment, it shall also be the permanent establishment designated for the fulfilment of the obligations under this title." 19 19 ^ 3. After Article 29, a new article is inserted, Article 29 ^ 1, with the following contents: " The taxable profit of the foreign legal entity operating through several permanent establishments in Romania Art. 29 ^ 1. -(1) As of July 1, 2013, the foreign legal person operating through several permanent establishments in Romania has the obligation to establish one of these premises as a permanent establishment designated for the fulfilment of obligations under this Title. At the level of the designated permanent establishment, the incomes and the expenses of the permanent premises belonging to the same foreign legal person (. Permanent premises applying the provisions of paragraph 1. ((1) close the taxable period according to the legislation in force until June 30, 2013 inclusive. Calculation, payment and declaration of corporate tax due for the taxable profit obtained by each permanent establishment during the period 1 January 2013- 30 June 2013 shall be carried out until 25 July 2013, including, by exception to the provisions of art. 34 34 and 35. (3) The taxable profit of the foreign legal person operating through several permanent establishments shall be determined at the level of the permanent establishment designated to fulfil the obligations under this Title, in compliance with the rules set in the head II, under the following conditions: a) only the income that is attributable to each permanent establishment is transmitted to be cumulated by the permanent establishment designated to meet the tax obligations; b) only the expenses incurred for the purpose of obtaining the incomes of each permanent establishment are transmitted to be cumulated by the permanent establishment designated to meet the tax obligations. (4) The taxable profit at the level of the designated permanent establishment shall be determined on the basis of the incomes and expenses recorded by each permanent establishment belonging to the same foreign legal person, in compliance with the ((3) and by using the rules of transfer pricing to determine the market price of a transfer made between the foreign legal person and its permanent establishment. Where the permanent establishment does not hold an invoice for the expenses allocated to it by its principal office, the other supporting documents must include evidence of actual cost support and reasonable allocation of these costs to the permanent establishment using the transfer pricing rules. (5) The permanent establishment designated in Romania shall calculate, declare and pay the obligations under Title II on the basis of the incomes and expenses recorded by all permanent establishments belonging to the same foreign legal person. (6) If the fixed establishment meeting the tax obligations according to Title VI also constitutes permanent establishment within the meaning of art. 8 8, the fixed establishment is also the permanent establishment designated for the fulfilment of the obligations under this Title. "" 8. In Article I, after paragraph 24, two new points are inserted, points 24 ^ 1 and 24 ^ 2, with the following contents: "" 24 ^ 1. In Article 48 (4), a new letter is inserted after point d), with the following contents: "e) be carried out for employees during the delegation and posting to another locality, in the country and abroad, in the interest of the service, representing the allowances paid to them, as well as the expenses of transport and accommodation." 24 24 ^ 2. In Article 48 (5), point c) is repealed. '; 9. in Article I, paragraph 25, point i) of paragraph 2 of Article 55 shall be amended and shall read as follows: " i) the allowance and any other amounts of the same nature, received by employees during the delegation and posting in another locality, in the country and abroad, in the interest of the service, for the part exceeding the limit of 2.5 times the legal level established by Government decision for staff in public institutions. These provisions also apply to the employees of the Romanian representative offices of foreign legal entities; " 10. In Article I, after paragraph 25, a new point is inserted, paragraph 25 ^ 1, with the following contents: "" 25 ^ 1. In Article 55 (2), after letter i) a new letter, letter i ^ 1) is inserted, with the following contents: " i ^ 1) allowances and any other amounts of the same nature, received by employees who have established employment relationships with non-resident employers, during the delegation and posting, in Romania, in the interest of the service, for the part exceeding the level legally established by Government decision for the country of residence of the non-resident employer, which would benefit the staff from public institutions in Romania if they were travelling in that country; "" 11. in Article I, paragraph 26, point g) of paragraph 4 of Article 55 shall be amended and shall read as follows: " g) allowances and any other amounts of the same nature, received by employees, during the delegation and posting to another locality, in the country and abroad, in the interest of the service, within the limit of 2.5 times the legal level established by decision of Government for staff in public institutions, as well as those received to cover transport and accommodation expenses; " 12. In Article I, after paragraph 26, a new point shall be inserted, paragraph 26 ^ 1, with the following contents: "" 26 ^ 1. In Article 55 (4), two new letters, letters g ^ 1) and g ^ 2 are inserted after point g), with the following contents: " g ^ 1) allowances and any other amounts of the same nature received by natural persons who carry out an activity on the basis of a special status provided by law during the movement, respectively delegation and posting, in another locality, in the country and in abroad, within the limits provided by the special normative acts applicable to them, as well as those received for the coverage of transport and accommodation expenses; g ^ 2) allowances and any other amounts of the same nature, received by employees who have established employment relationships with non-resident employers, during the delegation and posting, in Romania, in the interest of the service, within the limit of the legal level established by decision of the Government for the country of residence of the non-resident employer, which would benefit the staff of public institutions in Romania if they were travelling in that country, as well as those received for the coverage of transport expenses and accommodation; "" 13. In Article I, after point 26 ^ 1, two new points are inserted, points 26 ^ 2 and 26 ^ 3, with the following contents: "" 26 ^ 2. In Article 55, a new paragraph (6) is inserted after paragraph 5, with the following contents: " (6) For allowances and any other amounts of the same taxable nature received during the delegation and posting, in another locality, in Romania and abroad, the tax is calculated and withheld at each payment, and the transfer of the tax to the state budget is made monthly or quarterly according to art. 58 58 and 60, as appropriate. " 26 26 ^ 3. In Article 56 (7), point (b) is repealed. '; 14. In Article I, paragraph 29, the introductory part of paragraph 1 of Article 71 and point b) shall be amended and shall read as follows: "" Art. 71. -(1) Income from agricultural activities includes income obtained individually or in a form of association, without legal personality, from: ........................................................................................... b) the exploitation of vine plantations, fruit trees, fruit shrubs and the like; " 15. In Article I, paragraph 29, paragraph 3 of Article 71 shall be amended and shall read as follows: " (3) The income from forestry and fish farming is subject to the imposition according to the provisions of the head. II "Revenue from self-employment", the annual net income being determined in real system, based on the data from the accounting in the simple game. For these revenues are applicable the rules of taxation of self-employment income for which the annual net income is determined in real system. For income from forestry qualified as income from other sources, the head provisions apply. IX. " 16. In Article I, paragraph 29, paragraph 1 of Article 72 shall be amended and shall read as follows: "" Non-taxable income Article 72. -(1) The incomes made by individuals/members of associations without legal personality from the natural exploitation of the following are not taxable income: a) products collected from wild flora, exclusively wood mass. In the case of wood mass there are non-taxable incomes only the incomes made from the exploitation and its valorization in volume of maximum 20 mc/year from the forests that taxpayers have in the property; b) products caught from wild fauna, with the exception of those made from commercial fishing activity subject to the imposition according to the provisions of the head. II "Revenue from self-employment." " 17. In Article I, paragraph 29, paragraph 2 of Article 72 shall be amended and shall read as follows: " (2) The incomes defined in art. 71 71 para. ((1) are non-taxable income within the limits set according to the following table: Vegetable products Surface Cereals up to 2 ha oleaginous plants up to 2 ha Cartof up to 2 ha Sugar beet up to 2 ha Tutun up to 1 ha Hamei on fruit up to 2 ha Vegetable products Surface vegetables in the field up to 0.5 ha Vegetables in spaces protected up to 0.2 ha Legumes for grains up to 1.5 ha Pomi on fruit up to 1.5 ha Living on fruit up to 1 ha Fruit trees up to 1 ha Flowers and ornamental plants up to 0.3 ha Animals No. heads/no. of bee families Vaci up to 2 Bivolite up to 2 Oi up to 50 Capre up to 25 Pigs for fattening up to 6 Alwell up to 75 families Poultry up to 100 " 18. in Article I, point 29, after paragraph 2 of Article 72, two new paragraphs are inserted, paragraphs 3 and 4, with the following contents: " (3) The incomes obtained from the exploitation of natural pastures and meadows are not taxable income. (4) The cultivation of land with fodder plants piles and legumes for the production of green mass for the feeding of animals for which the income is determined on the basis of income norms and those provided in art. 72 72 para. (2) does not generate taxable income. " 19. In Article I, paragraph 29, paragraphs 3 and 4 of Article 73 shall be amended and shall read as follows: " (3) Income rules corresponding to the income defined in art. 71 71 para. (1) are established for the taxable period of the fiscal year 2013 between 1 February 2013 and until the end of the fiscal year, according to the following table: Plant products Surface for vegetable production/animal head/bee family Income norm-lei-Cereals over 2 ha 449 Oilseeds over 2 ha 458 Cartof over 2 ha 2.900 Sugar beet over 2 ha 697 Tutun over 1 ha 1.060 Hamei on fruit over 2 ha 1.483 Vegetables in the field over 0.5 ha 2,326 Vegetables in protected spaces over 0.2 ha 5.117 Legumes for grains over 1.5 ha 801 Pomi on fruit over 1.5 ha 3.800 Living on fruit over 1 ha 1.385 Fruit trees over 1 ha 1.385 Flowers and ornamental plants over 0.3 ha 11.773 Animals Vaci over 2 heads 453 Bivolite over 2 heads 326 Oi over 50 heads 47 Capre over 25 heads 47 Pigs for fattening over 6 heads 56 Alwell over 75 families 40 Yard birds over 100 heads 3 (4) As of fiscal year 2014, the income norms shall be proposed by public entities mandated by the Ministry of Agriculture and Rural Development, based on the methodology established by Government decision, approved and published by the directorates general public finances of the Ministry of Public Finance, no later than February 15 of the year for which these income norms apply. " 20. in Article I, point 29, after paragraph 4 of Article 73, a new paragraph (5) is inserted, with the following contents: " (5) In the case of taxpayers who make income from the conduct of two or more agricultural activities for which income is determined on the basis of income norm, the competent fiscal body shall determine the annual income by summing up the income corresponding to each activity. ' 21. In Article I, after paragraph 29, a new point is inserted, paragraph 29 ^ 1, with the following contents: "" 29 ^ 1. In Article 78 (1), after letter f), two new letters, g) and h) are inserted, with the following contents: "" g) income obtained by the individual under the management contract concluded according to the provisions Law no. 46/2008 -Forest Code, with subsequent amendments and completions. The incomes made from the exploitation and exploitation of the wood mass, defined according to the legislation in the field, are exempted from the forests that taxpayers have in the property, in volume of maximum 20 mc/year, which are non-taxable; h) incomes distributed to individuals members of associative forms of property-legal persons, provided for art. 26 26 of Law no. 1/2000 , with subsequent amendments and completions, other than non-taxable income made from: 1. exploitation and exploitation of wood mass, defined according to the legislation in the field, from the forests they have in the property, in volume of maximum 20 mc/year, for each associate member; 2. exploitation of wood mass, defined according to the legislation in the matter, from the forests they have in the property, in volume of maximum 20 mc/year, granted to each associated member. "" 22. In Article I, after paragraph 37, a new point is inserted, paragraph 37 ^ 1, with the following contents: "" 37 ^ 1. In Article 112 ^ 1, after letter d) a new letter is inserted, letter e), with the following contents: "" e) is not in dissolution with liquidation, registered in the commercial register or at the courts, according to the law. "" 23. In Article I, paragraph 38, after paragraph 4 of Article 112 ^ 2, two new paragraphs are inserted, paragraphs 4 ^ 1 and 4 ^ 2, with the following contents: " (4 ^ 1) By exception to the provisions of par. (4), the newly-established Romanian legal person who, as of the date of registration in the commercial register, intends to carry out the activities provided in ((6) is not covered by this Title. (4 ^ 2) By exception to the provisions of par. (4), the newly established Romanian legal person who, at the time of registration in the commercial register, has subscribed a share capital representing at least the equivalent in lei of the amount of 25,000 euros may opt to apply the provisions of Title II. The option is final, provided that the value of the share capital is maintained from the date of registration, for the entire period of existence of the respective If this condition is not respected, the legal person applies the provisions of this title, starting with the fiscal year following the one in which the share capital is reduced below the value representing the equivalent in lei of the amount of 25,000 euros from the date of registration, if the conditions provided by art. 112 112 ^ 1. The exchange rate used to determine the equivalent in lei for the amount of 25,000 euros is the leu/euro exchange rate communicated by the National Bank of Romania at the date of registration of the legal person. " 24. In Article I, paragraph 38, the introductory part of paragraph 6 of Article 112 ^ 2 shall be amended and shall read as follows: "(6) Do not fall under the provisions of this title Romanian legal persons who:" 25. In Article I, after paragraph 40, a new point is inserted, paragraph 40 ^ 1, with the following contents: "" 40 ^ 1. In Article 115 (1), points c), e) and g) are amended and shall read as follows: " c) interest from a non-resident who has a permanent establishment in Romania, if the interest is an expense of the permanent establishment/permanent establishment; ................................................................................................ e) royalties from a non-resident who has a permanent establishment in Romania, if the royalty is an expense of the permanent establishment/permanent establishment; .................................................................................................. g) commissions from a non-resident who has a permanent establishment in Romania, if the commission is an expense of the permanent establishment/permanent establishment; "" 26. in Article I, paragraph 42, point k) of paragraph 1 of Article 115 shall be amended and shall read as follows: " k) income from services rendered in Romania of any nature and outside Romania of the nature of management, consulting in any field, marketing, technical assistance, research and design in any field, advertising and advertising regardless of the form in which they are made and those provided by lawyers, engineers, architects, public notaries, accountants, auditors; does not represent taxable income in Romania accessories of this transport; " 27. In Article I, after paragraph 42, a new point is inserted, paragraph 42 ^ 1, with the following contents: "" 42 ^ 1. Article 115 (2), letter a) is amended and shall read as follows: "a) the income of a non-resident, which is attributable to a permanent establishment/permanent establishment designated in Romania;" " 28. in Article I, paragraph 44, letter c ^ 1) of paragraph 2 of Article 116 shall be amended and shall read as follows: " c ^ 1) 50% for the income referred to in art. 115 115 para. ((1) lit. a)-g), k) and l), if the income is paid in a state with which Romania does not have concluded a legal instrument on the basis of which the exchange of information is carried out. These provisions shall apply only if the income of the nature of those provided for in art. 115 115 para. ((1) lit. a)-g), k) and l) are paid as a result of transactions qualified as artificial according to art. 11 11 para. ((1). ' 29. In Article I, after paragraph 68, seven new points are inserted, points 68 ^ 1-68 ^ 7, with the following contents: "" 68 ^ 1. In Article 160, paragraph 6 is amended and shall read as follows: " (6) Provisions of para. ((2) lit. c) shall apply until 31 May 2014 inclusive. '; 68 68 ^ 2. In Article 206 ^ 7, paragraphs 5 and 6 are amended and shall read as follows: " (5) The total destruction or irremediable loss of excise goods shall not be considered as release for consumption, if they intervene during the time when they are in a suspension of excise duty and if: a) the product is not available for use in Romania due to the shedding, breaking, burning, contamination, flooding or other cases of force majeure; b) the product is not available for use in Romania due to evaporation or other causes that represent the natural result of the production, possession or movement of the product; c) destruction is authorized by the competent authority. ((. For the purposes of this Chapter, products shall be deemed to be totally or irretrievably destroyed when they become unusable as excise goods. " 68 68 ^ 3. In Article 206 ^ 7, after paragraph 6, five new paragraphs are inserted, paragraphs 6 ^ 1 to 6 ^ 5, with the following contents: " (6 ^ 1) For excise goods in one of the situations referred to in par. ((5) is not due to excise duties, when the following conditions are met: a) shall immediately submit to the competent authority sufficient evidence about the event produced, as well as precise information on the quantity of product that is not available to be used in Romania, in the case provided in par. ((5) lit. a); b) can be proven by minutes regarding the recording of total destruction or irremediable loss; c) fall, in the case referred to in par. ((5) lit. b), within the limits laid down in the technical norms of the machinery and installations or in the maximum coefficient of losses specific to the storage, handling, distribution and transport activities provided in the studies carried out at the request the warehousekeeper concerned by the institutes/companies that have entered into the activity one of the activities with the CAEN codes 7112, 7120 or 7490 and have implemented the quality standards ISO 9001, ISO 14001 and OHSAS 18001; and d) are highlighted and recorded in accounting. (6 ^ 2) In the situation provided in par. ((6 ^ 1) lit. c) responsibility to the correctness of the maximum loss coefficients lies with the person who drew up the respective studies. ((6 ^ 3) Authorized warehousekeepers have the obligation as a copy of the studies provided in par. ((6 ^ 1) lit. c) be submitted to the competent authority. ((6 ^ 4) Conditions for the authorization of destruction in a fiscal warehouse of excise goods that have not been released for consumption, when due to fortuitous causes or force majeure or when the products no longer meet the marketing conditions, are established by order of the Minister of Public Finance. ((6 ^ 5) In the case of losses recorded in a tax warehouse authorized for the production and/or storage of excise goods with different levels of excise duty, excise duty on losses, when they do not fall into one of the situations provided in par. ((5) and when those losses cannot be individualised by categories of excise goods, shall be calculated with the highest rate practised in the respective fiscal warehouse. " 68 68 ^ 4. In Article 206 ^ 10, paragraphs 2 and 4 shall read as follows: " (2) For beer produced by small independent producers, with a production not exceeding 200,000 hl/year, specific reduced excise duties shall apply. The same regime applies to beer from small independent producers in other Member States, according to the provisions of the methodological norms. ................................................................................................ (4) Each authorized small brewer's warehousekeeper is required to submit to the competent authority, by January 15 of each year, a self-declaration on production for the current year, according to the provisions of methodological norms. " 68 68 ^ 5. In Article 206 ^ 22, after paragraph 3, two new paragraphs are inserted, paragraphs 3 ^ 1 and 3 ^ 2, with the following contents: " (3 ^ 1) In the case of production of energy products, the application shall be accompanied by a reference containing the semi-finished products and finished products in the manufacturing nomenclature and the scope of their use. The reference will also include a heading related to the assimilation of products from the point of view of excise duties. (3 ^ 2) The references provided in par. (3 ^ 1) are drawn up by institutes/companies that have entered into the activity one of the activities with the codes CAEN 7112, 7120 or 7490 and have implemented the quality standards ISO 9001, ISO 14001 and OHSAS 18001. " 68 68 ^ 6. In Article 206 ^ 54, after paragraph 4 ^ 1, a new paragraph (4 ^ 2) is inserted, with the following contents: "" (4 ^ 2) The value of the guarantee may not be higher than the amount set out in the methodological rules, depending on the group of excise goods to be carried out or stored. " 68 68 ^ 7. In Article 206 ^ 69, a new paragraph (13 ^ 1) is inserted after paragraph 13, with the following contents: " (13 ^ 1) Provisions of para. ((13) shall not apply in the following situations: a) the marketing of excise goods under suspension from excise duty; b) marketing of excise goods for which there is an international quotation or stock market. "" 30. In Article I, after paragraph 76, a new point is inserted, paragraph 76 ^ 1, with the following contents: "" 76 ^ 1. In Article 221 ^ 3 (2), after letter x) a new letter, letter y) is inserted, with the following contents: " y) the preparation of the studies provided for in 206 ^ 7 para. ((6 ^ 1) lit. c) or of the references provided in art. 206 ^ 22 para. ((3 ^ 1) with inaccurate or incorrect data and having fiscal influences, if the act was not committed so as to constitute a crime. "" 31. In Article I, paragraph 77 is amended and shall read as follows: "" 77. In Title VII "Excise and other special duties", in Annex no. 1, at No. crt. 1-Bere, the excise duty referred to in column 3 is amended and shall be 0,8228 euro/hl/1 grade Plato, subsection 1.1-Beer produced by independent producers with an annual production not exceeding 200 thousand hl, the level of excise duty laid down in column 3 shall be amended. change and will be 0.473 euro/hl/1 degree Plato. These excise duty rates shall apply until 31 December 2015 inclusive. ' 32. In Article I, paragraph 80, letter m) of paragraph (1) of Article 296 ^ 4 shall be amended and shall read as follows: " m) allowances and any other amounts of the same nature, received by employees during the delegation and posting in another locality, in the country and abroad, in the interest of the service, for the part exceeding the limit of 2.5 times the legal level established by Government decision for staff in public institutions. These provisions also apply to the employees of the Romanian representative offices of foreign legal entities. " 33. In Article I, after point 80 a new point is inserted, paragraph 80 ^ 1, with the following contents: "" 80 ^ 1. In Article 296 ^ 4 (1), a new letter, letter m ^ 1) is inserted after letter m, with the following contents: " m ^ 1) allowances and any other amounts of the same nature, received by employees who have established employment relationships with non-resident employers, during the delegation and posting, in Romania, in the interest of the service, for the part exceeding the level legally established by Government decision for the country of residence of the non-resident employer, which would benefit the staff of public institutions in Romania if they moved to that country, in compliance with the provisions of legal instruments international to which Romania is a party; "". 34. In Article I, paragraph 81, letter g) of Article 296 ^ 15 is amended and shall read as follows: " g) allowances and any other amounts of the same nature, received by employees, during the delegation and posting to another locality, in the country and abroad, in the interest of the service, within the limit of 2.5 times the legal level established by decision of Government for staff in public institutions, as well as those received for covering transport and accommodation expenses; ". 35. In Article I, after paragraph 81, a new point is inserted, paragraph 81 ^ 1, with the following contents: "" 81 ^ 1. In Article 296 ^ 15, after letter g) two new letters, letters g ^ 1) and g ^ 2 are inserted, with the following contents: " g ^ 1) allowances and any other amounts of the same nature received by natural persons who carry out an activity on the basis of a special status provided by law during the movement, respectively delegation and posting, in another locality, in the country and in abroad, within the limits provided by the special normative acts applicable to them, as well as those received for the coverage of transport and accommodation expenses; g ^ 2) allowances and any other amounts of the same nature, received by employees who have established employment relationships with non-resident employers, during the delegation and posting, in Romania, in the interest of the service, within the limit of the legal level established by decision of the Government for the country of residence of the non-resident employer, which would benefit the staff of public institutions in Romania if they were travelling in that country, as well as those received for the coverage of transport expenses and accommodation; "". 36. In Article I, paragraph 86, paragraph 2 of Article 296 ^ 21 is amended and shall read as follows: " (2) Persons referred to in par. ((1) shall owe compulsory social contributions for the income earned, only if such income is taxable according to this Code. " 37. In Article II, before paragraph 1, two new points shall be inserted, with the following contents: "-In Article 26, after paragraph 3, a new paragraph (4) is inserted, with the following contents: " (4) In the case of non-resident taxpayers who carry out activities on the territory of Romania through several permanent establishments, the obligation provided in par. ((3) is fulfilled by the permanent establishment designated according to Title II of the Fiscal Code. " -Article 33 (2) is amended and shall read as follows: " (2) In the case of non-resident taxpayers who carry out activities on the territory of Romania through one or more permanent establishments, the competence lies with the fiscal body on whose territorial area the designated permanent establishment is located title II of the Fiscal Code. In the case of fiscal registration the tax registration declaration shall be submitted to the fiscal body within which the permanent establishment to be designated is located. "" 38. In Article II, after point 1, two new points are inserted, points 1 ^ 1 and 1 ^ 2, with the following contents: "" 1 ^ 1. In Article 72, a new paragraph (7 ^ 1) is inserted after paragraph 7, with the following contents: "" (7 ^ 1) In the case of non-resident taxpayers who carry out activities on the territory of Romania through one or more permanent establishments, with the submission of the tax registration declaration it has the obligation to indicate the designated permanent establishment under Title II of the Fiscal Code. " 1 1 ^ 2. In Article 74, a new paragraph (4 ^ 1) is inserted after paragraph 4, with the following contents: "(4 ^ 1) The permanent headquarters defined according to the Fiscal Code are secondary offices." " + Article II Studies on the maximum coefficient of losses specific to the storage, handling, distribution and transport activities submitted to the competent authority under the conditions of point 73 73 para. (5) of the Methodological Norms for the application of Title VII "Excise and other special duties" of Law no. 571/2003 on the Fiscal Code, approved by Government Decision no. 44/2004 , with subsequent amendments and completions, maintain their validity. + Article III (1) Amendments and additions Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished, with subsequent amendments and completions, including with the amendments and completions made by this Law, respectively 37 37 and 38, shall enter into force on 1 July 2013. (2) Non-resident taxpayers who carry out activities on the territory of Romania through one or more permanent fiscal registered offices until June 30, 2013 are obliged to submit, between 1 and 31 July 2013, the registration declaration tax. (3) The tax registration declaration will be accompanied by the list of fiscal permanent registered offices that meet the conditions provided by law to be payers of salaries and incomes assimilated to salaries, as well as the list of the other premises permanent. For each permanent establishment the identification data of the latter, including the tax registration code, shall be mentioned. (4) On the date of award of the tax registration code for the non-resident taxpayer, the tax registration code of the permanent establishment that does not meet the conditions provided by law to be payer of salaries and assimilated incomes is cancelled wages. (5) The fiscal obligations of permanent registered offices until 30 June 2013 and not paid up to this date shall be taken over by the non-resident taxpayer through the permanent establishment designated according to Title II of the Law no. 571/2003 on the Fiscal Code, with subsequent amendments and completions, which is the new debtor of these tax obligations. + Article IV Art. I point: 1, 3, 7, 25 and 27 of this Law shall enter into force on 1 July 2013. + Article V ((1) The taxpayer carrying out in the taxable period of fiscal year 2013, from 1 February 2013 until the end of the fiscal year, an agricultural activity provided for in art. 71 71 para. ((1) of Law no. 571/2003 , with subsequent amendments and completions, for which the income is determined on the basis of income norm, has the obligation to submit a declaration to the competent fiscal body, until June 25 inclusive of 2013. If the activity is carried out within an association without legal personality, the obligation to submit the declaration to the competent fiscal body lies with the associate who is responsible for fulfilling the obligations of the association to the authorities public within the same period. The annex to the declaration submitted by the designated associate will also include the share of distribution that lies with each member of the taxable income calculated at the level of the association. Tax liabilities shall be determined on the basis of the limits and income rules provided for in this Act (2) In 2013, taxpayers/associations without legal personality that make income from agricultural activities for which income is determined on the basis of income norm also apply the following rules: a) in the case of those for which the limits set according to the table set out in art. 72 72 para. ((2) of Law no. 571/2003 , with subsequent amendments and completions, and which submitted/did not submit the declaration until the date of entry into force of this law, will submit a new declaration/declaration by June 25, 2013, which will include information on surfaces cultivated/animal heads/bee families held on 25 May 2013; b) in the case of those who submit the declaration after May 25, 2013, the information contained in the declaration concerns cultivated areas/animal heads/bee families held on May 25, 2013. The declarations which are submitted by 25 June 2013 shall not be deemed to be filed late, including; c) the modification of the structure of cultivated areas/animal heads/bee families, after May 25, 2013, will not be taken into account when establishing fiscal obligations. + Article VI Within 120 days of the publication of this law, the Ministry of Agriculture and Rural Development elaborates the methodology for determining the income norms provided for in art. 73 73 para. ((4) of Law no. 571/2003 , with subsequent amendments and completions, applicable from fiscal year 2014. The methodology is approved by Government decision, with the opinion of the Ministry of Public Finance This law was adopted by the Romanian Parliament, in compliance with the provisions of art. 75 75 and art. 76 76 para. (2) of the Romanian Constitution, republished. CHAMBER OF DEPUTIES PRESIDENT VALERIU-STEFAN ZGONEA SENATE PRESIDENT GEORGE-CRIN LAURENȚIU ANTONESCU Bucharest, 29 May 2013. No. 168. ----