Law No. 405 Of 20 June 2002

Original Language Title:  LEGE nr. 405 din 20 iunie 2002

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Law No. 405 of 20 June 2002 approving Government Emergency Ordinance nr. 189/2001 on the amendment of the Government Emergency Ordinance nr. 96/2001 on the control of social insurance contributions and settlement of complaints against measures ordered by laws drawn up by the supervisory bodies of the National House of pensions and Other social insurance Rights and territorial houses of PARLIAMENT ISSUING pension published in MONITORUL OFICIAL nr. 493 of 9 July 2002 the Romanian Parliament adopts this law.


Article 1 shall approve the Emergency Ordinance of Government No. 189 of 20 December 2001 on the amendment of the Government Emergency Ordinance nr. 96/2001 on the control of social insurance contributions and settlement of complaints against measures ordered by laws drawn up by the supervisory bodies of the National House of pensions and Other social insurance Rights and territorial houses, published in the Official Gazette of Romania, part I, no. 848 of 29 December 2001, with the following amendments and supplements: 1. In article I, introductory part shall read as follows: Art. I.-the Government Emergency Ordinance nr. 96/2001 on the control of social insurance contributions and settlement of complaints against measures ordered by laws drawn up by the supervisory bodies of the National House of pensions and Other social insurance Rights and territorial houses, published in the Official Gazette of Romania, part I, no. 349 of 29 June 2001, approved with amendments and completions by law No. 768/2001, modified and completed as follows: "2. In article I, section 1, title Emergency Ordinance shall read as follows:" EMERGENCY ORDINANCE on the control of collection of revenue and the expenditure has actually been incurred by the budget of the State social insurance and unemployment insurance budget and resolving complaints concerning measures ordered by acts of control "3. In article I, section 2, article 1 shall read as follows: Art. 1.-control over revenue collection and expenditure has actually been incurred by the budget of the State social insurance and unemployment insurance budget shall comprise all activities which have as their object the correctness and accuracy of completion by the contributors of the obligations under the law. 19/2000 on the public system of pensions and other social insurance rights, as amended and supplemented, and the law. 76/2002 concerning unemployment insurance system and employment stimulation. "
4. In article I, section 3, article 2 shall read as follows: Art. 2. control-are subject to social insurance contributions and contributions to the unemployment insurance budget taxpayers referred to by law No. 19/2000, as amended and supplemented, and the law. 76/2002. "
5. In article I, section 4, paragraph 1 of article 3 shall read as follows: Art. 3.-(1) control over revenue collection and expenditure has actually been incurred by the budget of the State social insurance and unemployment insurance budget shall be exercised by the supervisory bodies of the Ministry of labour and social solidarity and its territorial bodies, independently or in collaboration with the Ministry of public finances. "
6. In article I, section 5, paragraph 3 of article 3 shall read as follows: "(3) own and control bodies of the Ministry of labour and social solidarity, referred to in paragraph 1. (1), fulfilling a function that involves the exercise of State authority, receiving a suitable control card. Pattern control is established by order of the Minister of labour and social solidarity, which will be published in the Official Gazette of Romania, part I. "
7. In article I, section 6 shall read as follows: "6. The letter b) of article 4 shall read as follows: lt; lt; b) to examine any records, documents, books or records of taxpayers who may be relevant for determining the contributions payable to the State social insurance budget and unemployment insurance budget, and for determining how to respect the legal obligations devolving upon them; GT; gt; "
8. In article I, paragraph 7, introductory part of paragraph 1 of article 6 shall read as follows: Art. 6. — (1) in order to establish accurate contributions owed to the State social insurance budget and unemployment insurance budget and determining how to respect the legal obligations incumbent upon taxpayers, control bodies are entitled to request information that is not under the law, a secret character, from: "9. In article I, section 8, paragraph (3) of article 6 shall read as follows : "(3) all documents, data, and information obtained by the control bodies under the conditions of paragraph 1. (1) and (2) will be part of the taxpayer and can be taken into account in the recalculation of contributions due from it for the budget of State social insurance and unemployment insurance budget. "
10. In article I, section 10, of the introductory part of article 9 shall read as follows: Art. 9.-based findings as a result of the actions of control carried out by the inspection bodies referred to in article 1. 3 paragraphs 1 and 2. (1), they shall be entitled: ' 11. In article I, section 12, paragraph 1 of article 18 shall read as follows: Art. 18. — (1) the control of the taxpayer's domicile or headquarters or to headquarters of the supervisory body, as appropriate, shall be performed only once for each period for which is due to the contributions to the budget of the State social insurance and unemployment insurance budget. "
12. In article I, section 9, paragraph 5 of article 25 shall read as follows: "(5) Against the minutes of evaluation and the application of the penalty it can make a complaint under the law."
13. In article I, section 16, article 26(2) shall read as follows: Art. 26.-control bodies of the Ministry of labour and social solidarity and its territorial bodies are competent to establish offences and to apply the penalties provided for and the following legal acts: law of the) 19/2000, as amended and supplemented;
  

b) Law No. 76/2002;
  

c) Accounting Law nr. 82/1991 republished, with subsequent amendments and additions;
  

d) Government decision No. 720/1991 approving the rules for the organisation and the exercise of financial control, developed by the Ministry of economy and finance, where the acts are committed in respect of incomes and making budget of State social insurance and unemployment insurance budget. "
  

14. In article 18, paragraph (2) of article 27 shall read as follows: "(2) the objections formulated in the conditions of this emergency Ordinance are administrative appeal by horses for reducing or canceling, as appropriate, contributions to State social insurance budget, unemployment insurance budget, increases penalties for delay or, as well as other measures ordered by the enforcers."
15. In article I, section 19, paragraph 2 of article 30 shall read as follows: "(2) in relation to transferable sum whose amount is over one billion lei, and those raised against control documents issued by bodies of the Ministry of labour and social solidarity, regardless of the amount, shall be settled by the Ministry of labour and social solidarity."
16. In article I, paragraph 23, article 37 ^ 1 shall read as follows: Art. 37 ^ 1. -Expenditure incurred in establishing control activity and payment of contributions due to the budget of State social insurance and unemployment insurance budget, organized at the level of Directorates-General for employment and social solidarity, and the District of Bucharest, is financed from the State social insurance budget and the budget of the unemployment insurance system. "


Article 2 the Government's Emergency Ordinance No. 96/2001, published in the Official Gazette of Romania, part I, no. 349 of 29 June 2001, with subsequent amendments, as well as those made by this Bill, will be republished in the Official Gazette of Romania, part I, posing a new texts.
This law was adopted by the Senate at its meeting on 3 June 2002, with due regard for the provisions of article 7. 74 para. (2) of the Constitution of Romania.
SENATE PRESIDENT NICOLAE V this law was adopted by the Chamber of deputies at its meeting on 6 June 2002, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
PRESIDENT Of The CHAMBER Of DEPUTIES VALER DANNER — — — — — — — — — — — —

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