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Law No. 212 Of June 27, 2013

Original Language Title:  LEGE nr. 212 din 27 iunie 2013

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LEGE no. 212 212 of 27 June 2013 on the ratification of the Loan Agreement (Modernisation of the Tax Administration) between Romania and the International Bank for Reconstruction and Development, signed in Bucharest on 8 May 2013
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 413 413 of 9 July 2013



The Romanian Parliament adopts this law + Article 1 The loan agreement (Project for the modernization of the tax administration) between Romania and the International Bank for Reconstruction and Development *), worth 70 million euros, signed in Bucharest on May 8, 2013, hereinafter referred to as the agreement, is ratified. ----- Note * *) Translation. + Article 2 (1) The National Agency for Fiscal Administration is designated an agency for implementation of the project and in this capacity it is delegated the entire authority and responsibility in its realization. (2) The Ministry of Public Finance will conclude with the National Agency for Fiscal Administration a subsidiary agreement, establishing the rights and obligations of the parties in the application of the provisions of the agreement. + Article 3 The amounts drawn from the loan and transferred to the foreign currency account on behalf of the Ministry of Public Finance at the National Bank of Romania shall be used as the financing needs of the state budget deficit and the refinancing of the public debt government, in accordance with the provisions Government Emergency Ordinance no. 64/2007 on public debt, approved with amendments and additions by Law no. 109/2008 ,, as amended. + Article 4 The payment of the public debt service related to the loan, namely the repayment of capital, the payment of interest, commissions and other costs related to the loan shall be ensured according to the legislation in force on public debt related to reimbursable financing contracted by the Government, through the Ministry of Public Finance, in order to finance the deficit of the state budget and refinance the government public debt + Article 5 (1) It is authorized the Romanian Government that, through the Ministry of Public Finance, to agree with the International Bank for Reconstruction and Development amendments to the content of the loan agreement that are not likely to increase the financial obligations assumed by Romania towards the International Bank for Reconstruction and Development. (2) Amendments agreed according to par. (1) is approved by Government decision. 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 p. SENATE PRESIDENT, CRISTIAN-SORIN DUMITRESCU Bucharest, June 27, 2013. No. 212. Loan no. 8261-RO AGREEMENT on loan (Project to modernize the tax administration) between Romania and the International Bank for Reconstruction and Development Dated 8 May 2013 Agreement dated May 8, 2013 between Romania (Loan) and the International Bank for Reconstruction and Development (Bank). By this Agreement the Loan and the Bank agree the following: + Article I General conditions. Definitions 1.01. The general conditions (as defined in the document attached to this Agreement) are an integral part of this agreement. 1.02. Unless the context requires another meaning, the terms written in capital in this Agreement shall have the meanings assigned to them in the General Conditions or in the document attached to this Agreement. + Article II Loan 2.01. The Bank agrees to borrow the Loan, in the terms and conditions provided for or referred to in this Agreement, the amount of seventy million euros (70,000,000 EURO) (the loan), to support the financing of the project described in Annex No 1, which is an integral part of this Agreement (Project). 2.02. The borrower may draw the loan amounts in accordance with Section IV of Annex no. 2 2, which forms an integral part of this Agreement. 2.03. The initial fee payable by the Loan will be equal to a quarter of a percentage (0.25%) of the loan amount. The borrower will pay the original commission no later than 60 days from the date of entry into the effectivity. 2.04. The interest payable by the Loan for each interest period shall be at a rate equal to the reference rate for the currency of the loan plus a fixed margin, provided that, upon the conversion in full or of any portion of the loan amount, the interest payable by the borrower during the conversion period of that amount shall be determined in accordance with the relevant provisions of Article IV of the General Conditions. Notwithstanding the foregoing, if any amount of the balance drawn on the loan remains unpaid at maturity and this non-payment continues for a period of 30 days, then the interest payable by the Loan will be calculated respectively. according to section 3.02 (e) of the General Conditions. 2.05. Payment dates are April 1 and October 1 of each year. 2.06. The amount of the loan will be refunded in accordance with the repayment schedule set out in Annex no. 3 3 to this Agreement. 2.07. (a) The borrower may at any time request any of the following terms of the loan terms to facilitate prudent management of the debt: (i) a change in the currency of the loan of the entire amount or any portion of the loan amount, drawn or undrawn in an approved currency; (ii) a change in the basic interest rate applicable (A) to the entire amount or any part of the loan amount drawn and unused-from a variable rate to a fixed rate or vice versa; or (B) to the entire amount or any part of the loan amount, drawn and unused-from a variable rate based on a the reference rate and variable margin at a variable rate, based on a fixed reference rate and variable margin, or vice versa; or (C) the amount of the loan drawn and unused from a variable rate based on a variable margin at a variable rate based on a fixed margin; and (iii) setting limits on the variable rate or reference rate applicable to the whole amount of the loan or any part thereof drawn and unused, by setting an interest rate ceiling or a margin of interest rate variation on the variable rate or reference rate. (b) Any conversion requested under paragraph (a) of this section which is accepted by the Bank shall be deemed a "conversion", as defined in the General Conditions, and shall be carried out in accordance with the provisions of Article IV of the General conditions and the Conversion Guide. + Article III Project 3.01. The borrower declares his commitment to the project objectives. For this purpose, the Loan will determine the implementation of this project by the National Agency for Fiscal Administration (ANAF), in accordance with the provisions of Article V of the General Conditions. 3.02. Without limitation to the provisions of section 3.01 of this Agreement and unless the Loan and the Bank otherwise agree, the Loan will cause ANAF to ensure that the project is implemented in accordance with the provisions of the Annex. No. 2 2 to this Agreement. + Article IV Insurance clauses for the Bank 4.01. The additional suspension events consist of the following: (a) The ANAF legislation was amended, suspended, repealed, cancelled or it was waived so that it led to the material impairment of ANAF's ability to fulfill any of its obligations according to the project. (b) A situation has arisen which makes it unlikely to carry out the Project Implementation Plan or a major part of it. 4.02. The additional prepayment events consist of the following: (a) any event specified in paragraph (a) of section 4.01 of this Agreement shall be produced and shall continue for a period of 120 days after notification of the occurrence of a such event was transmitted by the Bank of Lending; and (b) any event specified in paragraph (b) of Section 4.01 occurs and continues for a period of 60 days after notification of such an event has occurred. was transmitted by the Bank of Lending. + Article V Termination 5.01. The cut-off date for the entry into the effectivity shall be the date that occurs after one hundred and fifty days (150) from the date of signature of this Agreement. + Article VI Representative. Addresses 6.01. Except for the provisions of Section 2.02 of this Agreement, the Representative of the Loan is the Minister of Public Finance of the Loan. 6.02. The borrower's address is: Ministry of Finance Str. Apolodor no. 17 Bucharest Romania Fax: + (402) 131 21630 6.03. Bank's address is: International Bank for Reconstruction and Development 1818 1818 H Street, N.W. Washington, D.C. 20433 United States of America Cable address: Telex: Fax: INTBAFRAD 248423 (MCI) or 1-202-477-6391 Washington, D.C. 64145 (MCI) Agreed in Bucharest on the date and year registered first in the above. ROMANIA, by Daniel Chitoiu, Deputy Prime Minister, Minister for Public Finance Liviu Voinea, minister delegate for budget Authorised representatives INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT, by Mamta Murthi, Country Director, Central Europe and the Baltic States Authorised representative + Annex 1 PROJECT DESCRIPTION The objectives of the Project are: (a) increasing effectiveness and efficiency in tax collection, taxes and social contributions; (b) increasing tax compliance; and (c) reducing the burden on taxpayers to ensure compliance. The project consists of the following: + Part A Institutional development 1. Provide goods, consulting services, services, other than consulting services, as well as training to support the organizational development of ANAF by improving its management systems and analytical processes 2. Insurance of goods, consulting services, services other than consultancy services, as well as training to support and strengthen internal control, internal public audit and integrity function of ANAF in accordance with the objectives National Anti-Corruption Strategy already under implementation in ANAF 3. Provide consulting and training services to support and strengthen human resources and training systems and strategies in terms of, among other things, recruitment, selection and hiring procedures, incentive systems. performance, strategic workforce planning, management development, curriculum projects, short and long-term needs, as well as providing training infrastructure to meet the operational and technical needs of the ANAF 4. Provide consulting and training services to assist ANAF: (a) review existing legislation and other regulations to promote compliance with tax and social contributions legislation, recognizing, in the same way. Taxpayers ' time, rights and obligations, and propose to MFP and other government bodies improvements within the legal and institutional framework; (b) to promote uniform application of tax law; and (c) to institute an improved process of Resolution of administrative appeals for ANAF. 5. Provide consulting and training services to support and strengthen the redesign of ANAF's activity processes, in line with the effort to redesign all processes, benefiting from all the advantages of market solutions for revenue management, quality assurance and the use of the dashboard designed by the MFP + Part B Increase of operational efficiency and efficiency 1. Insurance of goods, consulting services, services, other than consultancy services, as well as training, to improve the operational functions of ANAF on tax inspection, documentary control, anti-fraud, tax information, forced execution, registration, declaration and processing of payments, high volume processing of revenues in accordance with international best practices, especially those followed in the Member States of the European Union and redesign activity processes 2. Insurance of goods, consulting services, services, other than consultancy services to support the modernization and consolidation of activity processes and workflows through: (a) development, installation and implementation of systems appropriate revenue management; (b) performing an existing and planned ANAF IT asset assessment, applications, infrastructure and physical facilities for communications and networks, developing an architecture and strategy. effective and comprehensive long-term for information systems and technology communications for ANAF, as well as the development of appropriate hardware and software requirements; (c) the development, improvement and implementation of a centralized revenue management system, a database and a back-up capability, security and disaster recovery; (d) management software insurance; and (e) training assurance of the type instructors training on new software applications. 3. Provide goods, consulting services, services, other than consulting services, as well as training to develop and implement information technology infrastructure + Part C Services for taxpayers and corporate communication Provision of goods, consulting services, services other than consultancy services, as well as training for: (a) modernising taxpayer services; (b) implementing mechanisms for transparency and accountability such as technical advisory panel and community surveys, to ensure the input of correct information from the community; (c) upgrading service delivery channels to provide advanced services to taxpayers; (d) promoting understanding by the Community of tax law, procedures, rights and taxpayers ' obligations; (e) promoting the efficiency of taxpayers by ensuring and simplifying electronic services; and (f) strengthening external and internal communication. + Part D Project coordination and management Provision of goods, consulting services, including external audit, training and operational costs for the UMP to carry out Project management activities. + Annex 2 PROJECT IMPLEMENTATION + Section I Implementation arrangements A. Institutional Arrangements 1. The loan will cause ANAF to establish within 120 days from the date of entry into the effectivity and subsequently maintain, during the implementation of the Project, a coordination council (CC), chaired by the Minister of Public Finance of the Loan and including high-level representatives of ANAF and social houses, with terms of reference, structure/composition and satisfactory resources for the Bank, which, among other functions, will be responsible for providing guidance Overall strategic project. 2. The loan will cause ANAF to be responsible for: (a) general management, coordination and facilitation of the implementation of the Project; (b) submission of progress reports for the Project prepared by the UMP; (c) recommendations of the CC; and (d) ensuring coordination between the various parties involved in the Project. 3. The loan will cause ANAF to establish within 120 days from the date of entry into the effectivity and to maintain subsequently during the implementation of the Project a Technical Advisory Panel (PTC), with terms of reference, component and satisfactory resources for the Bank, which will meet at least twice a year and will be responsible for providing suggestions to ANAF regarding institutional changes supported by the Project and will facilitate external responsibility. 4. When starting the activities of the Project, the Loan will determine ANAF to establish and subsequently maintain, during the implementation of the Project, an implementation committee of the Project (CIP), with terms of reference, component and resources satisfactory for the Bank, which will be responsible for: (a) ensuring the implementation of the implementation of the Project Implementation Plan and the impact of institutional changes made within the Project; and (b) validation of reports progress prepared by the administrative team of the UMP. 5. The loan will cause ANAF to maintain, during the implementation of the Project, UMP with terms of reference, component and satisfactory resources for the Bank, which will be responsible, among other things, for: (a) Project, including audit; (b) monitoring and evaluation of Project activities; (c) carrying out Project procurement and preparing procurement plan updates; (d) overseeing all training activities carried out within Project; (e) general coordination and facilitation of implementation Project; (f) preparing the Project's annual budget proposal; (g) preparing progress reports for the Project; and (h) tracking CC guidelines and recommendations. As part of the UMP, the Loan will cause ANAF to establish an administrative team of the Project and a team for change management, each with terms of reference, component and satisfactory resources for the Bank. 6. The loan will cause ANAF to set up, no later than the start of the respective Project activities, and subsequently maintain, during the implementation of these activities of the Project, an implementation team for each of the the components of the Project (except Part D of the Project), within ANAF, each with terms of reference, component and satisfactory resources for the Bank, to be responsible for assisting ANAF in the daily implementation of the activities Project in the following areas: (a) organizational development, management human resources and training, management information system (SIM) and strategic management, audit and enforcement, internal public audit and internal control, taxpayer services and communication, redesign of activity processes, revenue management system, information technology and infrastructure and processes and challenges. B. Anticorruption The borrower will make ANAF ensure that the Project is carried out in accordance with the provisions of the Anti-Corruption Guide C. Operational Manual of the Project 1. Unless the Bank will agree otherwise, the Loan will cause the Project to be carried out by ANAF in accordance with the Operational Manual of the Project and, if the Bank does not agree otherwise, not to amend, not to repeal, not to give up or not allow the amendment, repeal or waiver of the above mentioned or any of its provisions, without prior consent and in the written form of the Bank. 2. In the event of a conflict between the provisions of the Operational Manual and those of this Agreement, the provisions of the Agreement shall prevail. D. Project implementation plan 1. Except for the situation in which the Bank will not agree otherwise, the Loan will cause ANAF to implement the Project in accordance with the Project Implementation Plan and, if the Bank does not agree otherwise, not to amend, not to repeal, not to give up or not to allow the amendment, repeal or waiver of the above mentioned or any of its provisions, without prior consent and in the written form of the Bank. 2. In the event of a conflict between the provisions of the Project Implementation Plan and those of this Agreement, the provisions of the Agreement shall prevail. + Section II Project monitoring, reporting and evaluation A. Project Reports 1. The loan will monitor and evaluate the progress of the Project and will cause ANAF to prepare Project reports in accordance with the provisions of Section 5.08 of the General Conditions and on the basis of acceptable indicators for the Bank as follows: (a) a half-yearly Project report covering the period of the first calendar semester of each year for the duration of the Project implementation; (b) an annual Draft Report covering the calendar year of each year on all the duration of the Project implementation (except for the first year of the Project that will cover the period from the signature of this Agreement until 31 December 2013) and which shall be transmitted to the Bank no later than 45 days after the end of the period covered by such a report. 2. Lending: (a) at the request of the Bank will discuss with the Bank the progress of the Project, fulfill its obligations under this Agreement and promptly inform the Bank of any condition that interferes with or threatens to interfere with progress Project, meeting the objectives of the Project or fulfilling its obligations under this Agreement; (b) at or approximately thirty (30) months after the date of entry into the effectivity will perform together with the Bank a mid-period analysis of the progress made in the realization of the Project (mid-period analysis), to cover, among other aspects, the progress made in meeting the Project's objective and the Project's overall performance relative to the Project Performance Indicators; (c) will cause ANAF to prepare and, at least 4 weeks before the mid-term review, provide the Bank with a report describing the state of implementation of each project component and a summary report on overall implementation of the Project; and (d) no later than 4 weeks after the mid-period analysis will cause ANAF to prepare and submit to the Bank an acceptable action program for the Bank, for the subsequent implementation of the Project, taking into account the findings of the Mid-term, and subsequently will implement this action program. B. Financial management, financial reports and audits 1. The loan will cause ANAF to maintain a financial management system in accordance with the provisions of section 5.09 of the General Conditions. 2. Without being limited to the provisions of Part A of this section, the Loan will cause ANAF to prepare and transmit to the Bank no later than 45 days after the end of each calendar quarter unaudited interim financial reports for the Project, covering the respective quarter, in a form and with satisfactory content for the Bank. 3. The loan will cause ANAF to organize its audit of financial statements in accordance with the provisions of section 5.09 (b) of the General Conditions. Each audit of the financial statements will cover the period of a fiscal year of the Loan, starting with the fiscal year in which the first draw was carried out within the Project. The audited financial statements for each such period shall be provided to the Bank no later than 6 months after the end of that period. + Section III Procurement A. Generalities 1. Goods and services other than consultancy. All goods and services, other than those of consultancy required for the Project and to be financed from the loan amounts, will be purchased in accordance with the requirements set out in or referred to in Section I of the Procurement Guide as well as the provisions of this section. 2. Consulting services. All consultancy services required for the Project and to be financed from the loan amounts will be purchased in accordance with the provisions set out in or referred to in Sections I and IV of the Guidelines on the consultants and the provisions of this section. 3. Definitions. The capital terms used below in this section to describe specific procurement methods or methods of review by the Bank of certain contracts refer to the appropriate method described in Sections II and III of the Guidelines. on procurement or Sections II, III, IV and V of the Consultants Guide, as applicable. B. Specific procurement methods for goods and services other than consultancy 1. International competitive bidding. Unless otherwise provided in paragraph 2 below, goods and services, other than advisory ones, will be purchased under contracts awarded in accordance with competitive tendering procedures. international. 2. Other procurement methods for goods and services other than consultancy. The following methods, other than international competitive bidding, may be used for the purchase of goods and services other than consultancy for those contracts specified in the procurement plan: (a) competitive bidding national, with the following additional provisions: contracts of goods and services, other than consultancy, may be purchased in accordance with the national legislation and regulations of the Loan to the extent that they are acceptable for the Bank; (b) purchase; and (c) direct award. C. Specific methods of procurement of consulting services 1. Selection according to quality and cost. With the exception of cases other than those referred to in paragraph 2 below, the consulting services will be purchased on the basis of contracts awarded by selection according to quality and cost. 2. Other procurement methods for consulting services. The following methods, other than selection according to quality and cost, can be used for the acquisition of consulting services for those contracts that are specified in the procurement plan: (a) selection according to quality; (b) selection on the basis of a fixed budget; (c) selection according to the lowest cost; (d) selection based on the qualifications of the consultants; (e) selection from the sole source of the consulting firms; (f) procedures set out in paragraphs 5.2 and 5.3 of the Guide on consultants for the selection of individual consultants; and (g) single source procedures for selection of individual consultants. D. Review by the Bank of Procurement Decisions The procurement plan will provide for those contracts that will be subject to the Bank's prior analysis. All other contracts will be subject to further review by the Bank. + Section IV Drawing of loan amounts A. Generalities 1. The borrower may draw the amounts from the loan in accordance with the provisions of Article II of the General Conditions, this section and other additional instructions that the Bank may specify by notification to the Loan (including the Guide The World Bank on redundancy for projects in May 2006, with the periodic reviews of the Bank and as applicable to this Agreement on the basis of those instructions), to finance the eligible expenditure as set out in the table in paragraph 2 below. 2. The following table specifies those categories of eligible expenditure which may be financed from the loan amounts ("Category") , the allocation of the loan amounts to each category and the percentage of expenditure to be financed for the eligible expenditure in each category.
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Category Amount allocated from the loan (expressed in euro) Percentage of expenditure to be financed (including taxes)
((1) Goods, services, other than consultancy, consulting services, training and operational costs of the Project 70.000.000 100 100%
TOTAL AMOUNT: 70.000.000
B. Shooting conditions. Shooting period 1. Without contravening the provisions of Part A of this section, no shooting shall be carried out: ((a) from the account of the loan until the Bank has not received the full payment of the original commission; and ((b) for payments made prior to the date of signature of this Agreement, with the exception of those draws up to a cumulative amount not exceeding the equivalent of one million euro (1,000,000 euros) which may be made for payments made before that date, but on or after 30 March 2013 for eligible expenses. 2. Shooting deadline is March 31, 2019. + Annex 3 REPAYMENT SCHEDULE 1. The following table shows the payment dates of the loan amounts and the percentage of the total amount of the loan payable at each payment date of the principal ("Capital Rate"). If the loan amounts were drawn in full at the first payment date of the loan amount, the amount of the loan payable by the Loan at each payment date of the loan amount will be determined by the Bank by multiplying: (a) the balance the loan drawn at the time of the first payment date of the loan amount; with (b) the capital ratio for each payment date of the loan amount, the respective repayable amount will be adjusted, if applicable, to deduct any amounts to which referred to in paragraph 4 of this Annex, to which a currency conversion applies. Date of payment of the loan amount The capital ratio (expressed as a percentage) Every 1 April and 1 October, starting from 1 October 2018 to 1 October 2024 7,140% On 1 April 2025 7,180% 2. If the loan amounts have not been fully drawn at the first payment date of the loan amount, the amount of the loan repayable by the Loan at each payment date of the loan amount will be determined as follows: ((a) In so far as any amount of the loan has been drawn at the first payment date of the loan amount, the Loan will pay the balance of the loan drawn on that date in accordance with paragraph 1 of this Annex. (b) Any amount drawn after the first payment date of the loan amount will be repaid at each payment date of the amount of the subsequent loan, in amounts determined by the Bank by multiplying the amount of each such drawdown with a fraction, the count of which is the original capital ratio specified in the table in paragraph 1 of this Annex for that date of payment of the loan amount ("Initial capital ratio") and the denominator is the sum of all remaining capital ratios for the payment data of the amount of the loan falling on or after that date, these repayable amounts will be be adjusted, as appropriate, to decrease any amounts referred to in paragraph 4 of this Annex, to which a currency conversion applies. 3. (a) The amounts of the loan drawn within two calendar months prior to any payment date of the loan amount, only in order to calculate the amounts of the payment amount at any time of payment of the loan amount, will be treated as drawn and due on the second payment date of the amount of the loan that follows the date of the draw and will be refundable at each payment date of the loan amount, starting with the second payment date of the amount of the loan that follows the date of the draw. (b) Without contravening the provisions of subparagraphs (a) of this paragraph, if at any time the Bank adopts a billing system with maturity under which the invoices are issued on or after that date of payment of the loan amount, the provisions this subparagraph will no longer apply to any drawdown made after the adoption of this billing system. 4. Without contravening the provisions of paragraphs 1 and 2 of this Annex, at the time of currency conversion of the whole or any part of the balance drawn of the loan in an approved currency, the amount thus converted into an approved currency which is refundable at any payment date of the loan amount, which falls during the conversion period, will be determined by the Bank by multiplying that amount in its currency of denomination immediately prior to the conversion with: (i) the exchange rate reflecting the amounts of the loan in foreign currency approved payable by the Bank on the basis of transactions of the currency risk hedging related to the conversion; or (ii) if the bank determines it in accordance with the Conversion Guide, the "exchange rate"-the component of the reference rate. 5. If the borrowed balance of the loan is denominated in more than one currency of the loan, the provisions of this annex shall be applied separately to the amount denominated in each currency of the loan, in order to produce a separate repayment schedule for each such amount. Attached document + Section I Definitions 1. Anti-corruption guidelines mean the Guidelines on preventing and combating fraud and corruption for projects financed by BIRD loans, AID credits and grants, dated October 15, 2006 and revised in January 2011. 2. Category shall mean a category set out in the table in Section IV of Annex no. 2 2 to this Agreement. 3. Consultants mean the consultants described in the Guide on Consultants (as defined further), including a variety of public and private entities such as consulting, engineering, management, auditors, organizations, and organizations. multinationals, investment and commercial banks, universities, research institutes, government agencies, non-governmental organizations (NGOs) and individuals. 4. Guide to consultants means the Guide: Selection and hiring of consultants in the BIRD loans, AID credits and grants by borrowers of the World Bank, from January 2011. 5. Technical Advisory Panel or PTC means the Loan Committee to be established in accordance and as described in Part A. 3 of Annex no. 2 2 to this Agreement. 6. The Coordination Council or the CC shall mean the Loan Committee to be set up in accordance and as described in Part A. 2 of Annex no. 2 2 to this Agreement. 7. Fiscal year means the period between January 1 and December 31 of each calendar year for the entire implementation period of the Project. 8. General conditions mean the General Conditions for loans of the International Bank for Reconstruction and Development, dated March 12, 2012. 9. Goods means the goods described in the Procurement Guide (defined above), including goods, raw materials, machinery, equipment, vehicles and industrial units. 10. The Ministry of Public Finance or MFP means the Ministry of Public Finance or its successor of the Loan. 11. ANAF means the National Agency for Fiscal Administration of Lending, established under the ANAF legislation (as described below). 12. ANAF legislation means the National Agency for Fiscal Administration, established in accordance with Government Ordinance no. 86/2003 on some regulations in the financial field, published in the Official Gazette of Romania, Part I, no. 624 of 31 August 2003, approved with amendments and additions by Law no. 609/2003 , as amended and supplemented, and Government Decision no. 109/2009 on the organization and functioning of the National Agency for Fiscal Administration, published in the Official Gazette of Romania, Part I, no. 126 of 2 March 2009, with subsequent amendments and completions, or its successor. 13. National Anti-Corruption Strategy means the National Strategy of the Anti-Corruption Combating Lending, approved by Government Decision no. 215/2012 on the approval of the National Anti-Corruption Strategy for 2012-2015, the Inventory of Preventive Anti-Corruption Measures and Evaluation Indicators, as well as the National Action Plan for the implementation of 2012-2015. 14 14. Services, other than consultancy, means services other than consultancy described in the procurement guidelines (defined below), including services, other than consultancy services, for which the physical aspects of the prevailing activity is tendered and contracted based on the performance of measurable physical results and for which performance standards can be clearly identified and applied, such as drilling, aerial photographs, satellite images, mapping and similar operations. 15. Operational costs means the operating expenses incurred by the Loan for the implementation, management and monitoring of the Project, for the rental of space, utilities and consumables, banking commissions, communications, operation, maintenance and insurance of motor vehicles, maintenance of the building and equipment, advertising, translation, travel and supervision expenses (including supervision of activities in relation to the Project, salaries for staff contractual or temporary, but excluding salaries, fees, and premiums for members of public services of the borrower). 16. The Procurement Guide means the Guide: Acquisition of goods, works and services, other than consultancy in the BIRD loans, AID credits and grants by World Bank borrowers, since January 2011. 17. The procurement plan means the procurement plan of the Project Loan, dated March 19, 2013, referred to in paragraph 1.18 of the Procurement Guide and the paragraph 1.25 of the Consultants Guide, as it shall be regularly updated in accordance with the provisions of those paragraphs. 18. The Implementation Committee of the Project or CIP means the Loan Committee, established in accordance and as described in Section I, Part A. 4 of Annex no. 2 2 to this Agreement. 19. The Project Implementation Plan means the ANAF plan dated March 29, 2013 describing the targets and steps to be met within the Project, according to section I. D of Annex no. 2 2 to this Agreement. 20. Project management unit or UMP means the unit established within ANAF, according to ANAF Order no. 837/2012 * *) and ANAF Order no. 301/2013 * *), as described in Section I, Part A. 5 of Annex no. 2 2 to this Agreement. ----- Note * *) ANAF orders no. 837/2012 and no. 301/2013 were not published in the Official Gazette of Romania, Part I. 21. The operational manual of the Project represents the manual dated March 29, 2013, including all the annexes to the manual, highlighting, among other things, the responsibilities, procurement and contracting procedures and the procedures for preparing the plans annual training, for the implementation of the Project, according to section I. C of Annex no. 2 2 to this Agreement. 22. Social Houses means: (a) The National House of Public Pensions of Lending, established according to Law no. 263/2010 on the public public pension system, published in the Official Gazette of Romania, Part I, no. 852 of December 20, 2010, with subsequent amendments and completions, or its successor; (b) National House for Health Insurance, established according to Law no. 95/2006 on health sector reform, published in the Official Gazette of Romania, Part I, no. 372 of 28 April 2006, with subsequent amendments and completions, or successor; and (c) National Employment Agency, established according to Law no. 202/2006 on the organization and functioning of the National Employment Agency, republished in the Official Gazette of Romania, Part I, no. 294 294 of 6 May 2009, or its successor. 23. Training means training and related activities, including seminars, workshops and study visits, travel and daytime expenses for training participants, instructors ' fees, rental of facilities for training. training, training and reproduction of training materials and other activities related to the preparation and implementation of training activities. -----