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Law No. 198 Of 16 April 2002 Approving Government Ordinance No. 71/2001 On The Organization And Exercise Of Tax Advice

Original Language Title:  LEGE nr. 198 din 16 aprilie 2002 pentru aprobarea Ordonanţei Guvernului nr. 71/2001 privind organizarea şi exercitarea activităţii de consultanţa fiscală

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LEGE no. 198 198 of 16 April 2002 for approval Government Ordinance no. 71/2001 on the organisation and exercise of tax consultancy
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 287 287 of 29 April 2002



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 71 71 of 30 August 2001 on the organisation and exercise of the tax advisory activity, adopted pursuant to art. 1 1 section II.1 of Law no. 324/2001 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 538 of 1 September 2001, with the following amendments and additions: 1. Article 3 shall read as follows: "" Art. 3. -The activity of tax consultancy consists in the provision of professional services on specialized assistance in the preparation of tax and tax returns, assistance on tax issues and on budget receivables, such as: fines, penalties and increases, in compliance with the legal provisions in force, as well as representation before the tax authorities, and before the courts, as an expert. " 2. In Article 4, letter a) shall read as follows: "" a) be licensed to an faculty with an economic profile; " 3. In Article 6, paragraph 2 shall read as follows: " (2) The exam consists in supporting a written test and an oral test. The examination subjects for the two samples are as follows: a) tax legislation; b) financial management and accounting of the enterprise; c) elements of financial and fiscal law. " 4. In Article 9, paragraph 2 shall read as follows: " (2) For the exercise of the tax consultancy activity the companies mentioned in par. (1) must be authorized by the Chamber of Tax Consultants. In order to obtain authorization they pay a fee in the House account. The amount of the authorization fee shall be determined by the Chamber 5. In Article 10, paragraph 3 shall read as follows: "(3) The Chamber may constitute territorial units, in accordance with its own rules of organization and functioning." 6. Article 11 shall read as follows: "" Art. 11. -The Chamber mainly has the following tasks: a) coordinate the tax consultancy activity; b) defend the professional interests of all members; c) provide support and assistance to the Chamber members in professional matters; d) develop rules on the activity of tax consultancy; e) keep the Register of Chamber members f) organizes training courses for tax consultants; g) mediate between the members of the Chamber in case of disputes and on request; h) mediate between the members of the Chamber and their clients in case of disputes, as well as on request; i) establish disciplinary measures; j) collaborate with professional associations in the country and abroad; k) edit specialized publications; l) other duties established by law or by its own regulation. " 7. Article 12 shall read as follows: "" Art. 12. -The governing bodies of the House are: the National Conference, the Upper Council of the Chamber and the Permanent Bureau of the Council. " 8. In Article 14 (1), the letter a) shall read as follows: "a) the Rules of Organization and Functioning of the Chamber, which shall also include provisions on how to elect all the governing bodies of the Chamber, as well as their duties;" 9. Article 16 shall be repealed. 10. Article 19 shall read as follows: "" Art. 19. -The certificate of attestation of the quality of tax consultant, namely the operating authorization, shall withdraw to the tax consultants in the following situations: 1. in the case of individuals: a) by the Ministry of Public Finance, when the tax consultant attestation was obtained as a result of committing the crime of forgery and use of forgery; b) by the Chamber, when the tax consultant violates the provisions of the Code on ethical and professional conduct in the field of tax advice; c) in case of non-payment of the levy for a period of one year; 2. in the case of legal persons, by the Chamber, if: a) the company has dissolved; b) after the authorization has been issued, it should be noted that it should not have been granted or that the conditions for authorisation are c) in case of non-payment of the levy for a period of one year. " 11. Article 20 shall read as follows: "" Art. 20. --(1) In the case of withdrawal of the certificate of attestation of the tax consultant or of the authorization of the commercial consultancy companies, it is prohibited to practice the profession and to use the title of tax consultant or the name of Commercial tax advisory company. (2) Against the decision to withdraw the quality of tax consultant or the authorization of the commercial consultancy companies can be filed a complaint in justice, under the terms of the Law on Administrative Litigation no. 29/1990 29/1990. " 12. In Article 21, paragraph 5 shall read as follows: " (5) Tax consultants may not exercise their duties conferred by this quality for the duration in which they carry out any other salarized activity, except for the activities provided in art. 17 17. " This law was adopted by the Senate at its meeting on March 25, 2002, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT, PAUL PACURARU This law was adopted by the Chamber of Deputies at its meeting on March 25, 2002, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT, BOGDAN NICULESCU-DUVAZ --------------------