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Law No. 116 Of 19 April 2004 On The Approval Of The Government Ordinance. 29/2004 For Regulating Financial Measures

Original Language Title:  LEGE nr. 116 din 19 aprilie 2004 privind aprobarea Ordonanţei Guvernului nr. 29/2004 pentru reglementarea unor măsuri financiare

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LEGE no. 116 116 of 19 April 2004 on approval Government Ordinance no. 29/2004 for the regulation of financial measures
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 353 353 of 22 April 2004



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 29 29 of 29 January 2004 for the regulation of financial measures, adopted pursuant to art. 1 1 section II.3 of Law no. 559/2003 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 90 of 31 January 2004, with the following amendments and additions: 1. Article I shall read as follows: " Art. I.-Government Emergency Ordinance no. 28/1999 on the obligation of economic agents to use fiscal electronic cash registers, republished in the Official Gazette of Romania, Part I, no. 381 of 5 June 2002, shall be amended and supplemented as follows: 1. In Article 1, paragraphs 1 and 2 shall read as follows: < (2) Economic agents referred to in par. (1), hereinafter referred to as users, are required to issue tax receipts with fiscal electronic cash registers and to hand them over to customers. At the request of customers, users will also issue their tax bill. > > 2. Article 1 (3) shall be repealed. 3. In Article 1, paragraph 4 shall read as follows: < < (4) Tax electronic cash registers are delivered through authorized distributors. For the purposes of this emergency ordinance, the authorized distributor shall mean the economic agent in whose name the opinion provided for in art. 5 5 para. ((2). The authorized distributor shall have the right to market the electronic cash registers, including their complementary products, for which it has obtained the opinion, and the obligation to provide service to these devices both directly and and other economic agents, hereinafter referred to as accredited units for marketing and/or service. The authorized distributor can only be the manufacturer or importer of the respective apparatus, the Romanian legal person. In the event of failure of fiscal electronic cash registers, users are obliged at the time of the failure to notify the authorized distributor who delivered the device or, as the case may be, the accredited service unit of this authorized distributor. > > 4. in Article 2 (1), the following shall be inserted after point i): < k) retail trade by salesman, as well as by correspondence, with the exception of supplies of goods at home made by shops; l) services of installations, repairs and maintenance of goods, carried out at the customer's home; m) the sale of packages of tourist services or their components by travel agencies, defined according to the law; n) supply to the customer's home of electricity and heat, natural gas, water, telephone services, including mobile telephony, mail and courier, sanitation, television, including cable, Internet; o) carrying out construction, repair, design and maintenance of housing works; p) medical services with payment provided at the home or at work of the customer; r) sales of goods and services that are not collected in full with cash and/or cash substitutes; s) sales of goods and services that are not collected in full at the time of delivery of the goods or services; t) other deliveries of retail goods and services to the population for whose conduct is provided, by normative acts, the obligation to issue tax invoices. > > 5. Article 2 (2) shall be repealed. 6. In Article 4, paragraphs 3, 4 and 6 shall read as follows: < < (3) The daily closing tax report is the document containing: the name and the fiscal code of the issuing economic agent; the address at the place of installation of the fiscal electronic cash register; the logotype and the fiscal series of the device; the number of progressive numbered orders; date and time of issue; number of vouchers issued on that day; total value of the operations carried out and total value added tax, specifying the level of the quota, the total value of the operations exempted from value added tax, as well as the amount of taxes not covered by the tax on value added tax. (4) The special register provided for in art. 1 1 para. (5) and the daily closing tax report are documents considered by the tax authorities on the basis of the verification of the income underlying the determination of taxes and fees due to the state budget. The special register provided in art. 1 1 para. (5) is archived and kept for a period of 10 years, and the daily closing tax report, for a period of 5 years. ............................................................... (6) Users of fiscal electronic cash registers are obliged to use only consumables provided by: a) the authorised distributor which has supplied the appliance and/or its accredited distribution and service units; b) other economic agents approved according to par. ((6 ^ 1). > > 7. In Article 4, after paragraph 6, paragraphs 6 ^ 1 and 6 ^ 2 are inserted as follows: < < (6 ^ 1) Direct marketing to users of consumables intended for fiscal electronic cash registers by other economic agents than the authorized distributor and its accredited units is only allowed if these agents economic operators are approved by the written agreement of the authorized distributor who supplied the appliances, hereinafter referred to as approved establishments. (6 ^ 2) Accredited distribution and service units can supply consumables intended for fiscal electronic cash registers from authorized distributors, as well as from agreed units, but only with the written consent of the distributor. authorised which supplied the appliances. > > 8. In Article 4, paragraph 7 shall read as follows: < < (7) Consumables provided by authorized distributors and approved establishments must ensure the maintenance of the readability of the data during the archiving period provided by this emergency ordinance. > > 9. In Article 4, after paragraph (7), the paragraphs (7 ^ 1) and (7 ^ 2) shall be inserted as follows: < < (7 ^ 1) Consumables provided to users will be customized by marking them with the data necessary to identify: a) the authorised distributor who supplied the apparatus; b) the type of consumables; c) manufacturer of consumables d) the paper manufacturer, in the case of paper rolls; e) the agreed unit, if applicable. (7 ^ 2) Consumables existing in stock may be used until 1 June 2004. > > 10. In Article 4, paragraph 8 shall read as follows: < < (8) Economic agents referred to in art. 1 1 para. (1) have the obligation as monthly, until the 25th of the following month, to hand over the tax memory report to the territorial fiscal body during the reporting period. > > 11. Article 4 (9) shall be repealed. 12. In Article 5, paragraph 1 shall read as follows: < > 13. In Article 10, letter b) shall read as follows: < > 14. in Article 10, by letter e) the letter e ^ 1 is inserted) with the following contents: < > 15. In Article 10, letter g) shall read as follows: < > 16. in Article 10, after letter g), the letter g ^ 1) shall be inserted as follows: < > 17. In Article 11, paragraphs 1 and 2 shall read as follows: < a) the facts provided in art. 10 lit. c), e), e ^ 1), f) and m) are sanctioned with a fine of 20 million lei to 40 million lei; b) the facts provided in art. 10 lit. a), b), g), h), j) and k) are sanctioned with a fine of 80 million lei to 400 million lei; c) the facts provided in art. 10 lit. g ^ 1), i) and l) are sanctioned with a fine of 400 million lei to 1,600 million lei. (2) Contraventions provided in art. 10 lit. d), applicable to individuals, is sanctioned with a fine of 8 million lei to 40 million lei. > > 18. In Article 12, paragraphs 1 and 2 shall read as follows: < (2) The verification of the control documents prepared by the bodies referred to in par. (1) and the resolution of appeals, with the exception of those formulated against the decision to withdraw the notice of distribution and use of fiscal electronic cash registers, shall be made according to the legislation on the legal regime of contraventions. > > 19. In Article 13, paragraph 2 shall read as follows: < < (2) Violation of provisions of art. 10 lit. a), regarding the marketing of fiscal electronic cash registers not endorsed by the commission provided for in art. 5 5 para. (1), it also attracts the confiscation of the receipts obtained by the economic agent from this activity, the amounts being made to the state budget. > > 20. Article 14 shall read as follows: < (2) Non-compliance by economic agents with the provisions of art. 10 lit. b), regarding the non-use of fiscal electronic cash registers, the non-issuance of tax receipts for all goods delivered or services rendered, the issuance of vouchers with a value below the real one and the non-introduction of the data entered on the log roll on transactions carried out from the last daily closure until the moment of deletion of the operative memory, also attracts the suspension of the activity of the unit for a period of 3 months. 2. In Article III, point 1 shall read as follows: "" 1. In Article 30, after paragraph 3, paragraphs 4 and 5 are inserted as follows: < < (4) Goods introduced above the limits provided in par. (2) are subject to payment of import rights according to the legal provisions in force. (5) Periodic books, newspapers and publications, with the exception of those who harm public morality, according to the law, are exempt from the payment of import rights. > > " 3. in Article III, after point 2, point 2 ^ 1 is inserted as follows: "" 2 ^ 1. In Article 45, after paragraph 2, paragraph 3 is inserted as follows: < < (3) Books, newspapers and periodical publications necessary for personal use are exempt from the payment of import rights. > > " 4. In Article IV, paragraph 8 shall read as follows: " (8) The Ministry of Health and the Ministry of Labour, Social Solidarity and Family will issue rules for granting the incentives provided in par. ((6) to the staff in the working apparatus at the central and territorial level of them and from the institutions managing the budgets for which the collection of social contributions is made, which will be approved by order of the respective minister. " 5. in Article VIII, paragraph 2 shall be inserted after paragraph 2 with the following contents: " (2 ^ 1) After the compensation of the budgetary obligations provided in par. (2), the amounts of excise duties, left uncompensated, shall be extinguished with the amounts representing obligations to the state budget and those representing social contributions, due by the companies carrying out shipping activities, constituted after 1 January 2004 by these companies. The amounts related to excise duties will be determined under the conditions provided in par. ((2). ' 6. In Article VIII, paragraph 3 shall read as follows: " (3) The Ministry of Public Finance will develop methodological norms for the application of para. ((2) and (2 ^ 1), within 30 days from the date of entry into force of the law approving this ordinance. " 7. Article X shall read as follows: "" Art. X. --(1) Debtors who have concluded conventions, pursuant to Government Emergency Ordinance no. 40/2002 for the recovery of budgetary arrears, approved with amendments and additions by Law no. 491/2002 , with subsequent amendments and completions, and which provide proof that by December 31, 2003 inclusive they have paid the current budgetary obligations with payment terms until this date benefit from the maintenance of the validity of the payment facilitations granted, with all the effects provided by the legal regulations in force. (2) Debtors who have benefited from the payment of outstanding tax liabilities in accordance with the provisions Government Emergency Ordinance no. 40/2002 , approved with amendments and additions by Law no. 491/2002 ,, as amended and supplemented, the Law no. 137/2002 on certain measures to accelerate privatisation, with subsequent amendments and additions, or Law no. 254/2002 on certain measures to increase the attractiveness to privatization of companies with full or partial state capital, which hold in administration public or private property of the state, with the amendments and completions subsequent, as the case may be, and which prove that by March 31, 2004, including in favour of the budgetary creditors, the guarantees necessary to carry out the granted facilitations benefit from the maintenance of the validity of the payment facilitations, with all the effects of the legal regulations in force. " 8. After Article XIII, the following Article XIII ^ 1 is inserted: " Art. XIII ^ 1. --Law no. 58/1998 on banking activity, with subsequent amendments and completions, published in the Official Gazette of Romania, Part I, no. 121 of 23 March 1998, shall be amended as follows: 1. Article 43 shall read as follows: < Banks shall allocate from the accounting profit determined before the deduction of the corporate tax the amounts for the establishment of the general reserve for credit risk, within the limit of 2% of the balance of the loans granted. Provisions of para. 1 1 and 2 are applicable until the end of the financial year of 2003 inclusive. From the financial year 2004, the banks constitute the reserve fund under the provisions of the company law and also constitute the general banking risk fund of the determined accounting profit. before the deduction of corporate tax, within 1% of the balance of assets carrying risks specific to banking activity, as established by the regulations of the National Bank of Romania, with the opinion of the Ministry of Public Finance, in the extent to which those amounts are found in net profit. When determining the level of the fund for general banking risks, the amounts representing the general reserve for credit risk, constituted according to par. 2, existence in the hip. Reserve fund and general reserve for credit risk, set up according to par. 1 and 2, shall not be reduced according to the limits and quotas provided in par. 4 and will be used according to the destinations provided by the legal regulations. The use of the fund for general banking risks is established by regulations of the National Bank of Romania. > > 2. Paragraph 2 of Article 62 ^ 1 shall read as follows: < <în cazurile="" în="" care="" instituţiile="" de="" credit="" străine="" decid="" constituirea="" la="" nivelul="" sucursalelor="" din="" românia="" a="" fondului="" pentru="" riscuri="" bancare="" generale,="" prevăzut="" art.="" 43,="" dispoziţiile="" acestui="" articol="" se="" aplică="" mod="" corespunzător="" şi="" acestor="" sucursale.=""> > > " This law was adopted by the Senate at its meeting on February 24, 2004, in compliance with the provisions of art 76 76 para. (1) of the Romanian Constitution, republished. p. SENATE PRESIDENT, DORU IOAN TARACILA This law was adopted by the Chamber of Deputies at the meeting of March 30, 2004, in compliance with the provisions of 76 76 para. (1) of the Romanian Constitution, republished. CHAMBER OF DEPUTIES PRESIDENT VALER DORNEANU Bucharest, April 19, 2004. No. 116. _____________