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Law No. 405 Of 20 June 2002

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

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LEGE no. 405 405 of 20 June 2002 on approval Government Emergency Ordinance no. 189/2001 to amend and supplement Government Emergency Ordinance no. 96/2001 on the control of social security contributions and the resolution of appeals against measures ordered by the control acts drawn up by the control bodies of the National Pension House and Other Social Insurance Rights and of the houses territorial pension
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 493 493 of 9 July 2002



The Romanian Parliament adopts this law + Article 1 Approval Government Emergency Ordinance no. 189 189 of 20 December 2001 to amend and supplement Government Emergency Ordinance no. 96/2001 on the control of social security contributions and the resolution of appeals against measures ordered by the control acts drawn up by the control bodies of the National Pension House and Other Social Insurance Rights and of the houses territorial pension, published in the Official Gazette of Romania, Part I, no. 848 of 29 December 2001, with the following amendments and additions: 1. In Article I, the introductory part shall read as follows: " Art. I.-Government Emergency Ordinance no. 96/2001 on the control of social security contributions and the resolution of appeals against measures ordered by the control acts drawn up by the control bodies of the National Pension House and Other Social Insurance Rights and of the houses territorial pension, published in the Official Gazette of Romania, Part I, no. 349 349 of 29 June 2001, approved with amendments and completions by Law no. 768/2001 ,, amend and supplement as follows: " 2. In Article I, point 1, the title of the emergency ordinance shall read as follows: " EMERGENCY ORDINANCE on the control over the collection of incomes and the performance of expenses from the state social insurance budget and the unemployment insurance budget and the resolution of appeals on measures ordered by the control acts " 3. In Article I, point 2, Article 1 shall read as follows: "" Art. 1. -Control over the collection of revenues and expenses from the state social insurance budget and the unemployment insurance budget includes all activities that have as their object the verification of correctness and accuracy fulfillment by taxpayers of their obligations, according to the provisions of Law no. 19/2000 on the public pension system and other social security rights, with subsequent amendments and completions, and of Law no. 76/2002 on the unemployment insurance system and employment stimulation. " 4. In Article I, point 3, Article 2 shall read as follows: "" Art. 2. -They are subject to the control of social security contributions and contributions to the unemployment insurance budget Law no. 19/2000 , with subsequent amendments and completions, and Law no. 76/2002 .. " 5. In Article I, point 4, paragraph 1 of Article 3 shall read as follows: "" Art. 3. --(1) The control over the collection of incomes and expenses from the state social insurance budget and the unemployment insurance budget shall be exercised by the own control bodies of the Ministry of Labour and Social Solidarity and its territorial bodies, independently or in collaboration with the bodies of the Ministry of Public Finance. 6. In Article I, point 5, paragraph 3 of Article 3 shall read as follows: " (3) The own and territorial control bodies of the Ministry of Labour and Social Solidarity, provided in par. ((1), perform a function involving the exercise of the state authority, receiving a proper control card. The model of the control card 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, point 6 shall read as follows: "" Six. Point b) of Article 4 shall read as follows: Lt; b) to examine any documents, documents, registers or evidence of taxpayers that may be relevant for the correct establishment of contributions due to the state social insurance budget and unemployment insurance budget, as well as to determine how to comply with their legal obligations; gt; gt; " 8. In Article I, point 7, the introductory part of paragraph 1 of Article 6 shall read as follows: "" Art. 6. --(1) In order to establish the exact contributions due to the state social insurance budget and the unemployment insurance budget and to determine how to comply with the legal obligations of the taxpayers, the control bodies are in order to request information that does not, according to the law, have a secret character, from: " 9. In Article I, paragraph 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 par. ((1) and (2) will be part of the taxpayer's file and will be considered to recalculate the contributions due by this to the state social insurance budget and the unemployment insurance budget. " 10. In Article I, point 10, the introductory part of Article 9 shall read as follows: "" Art. 9. -Based on the findings resulting from the control actions carried out by the control bodies provided for in art. 3 3 para. ((1), they shall be entitled: " 11. In Article I, paragraph 12, paragraph 1 of Article 18 shall read as follows: "" Art. 18. -(1) Control at the premises or at the home of the taxpayer or at the headquarters of the control body, as the case may be, shall be carried out only once for each period for which contributions to the state social insurance budget and to the budget are due unemployment insurance. " 12. In Article I, paragraph 14, paragraph 5 of Article 25 shall read as follows: "(5) Against the minutes of finding the contravention and the application of the sanction can be made a complaint according to the law." 13. In Article I, point 16, Article 26 shall read as follows: "" Art. 26. -The control bodies of the Ministry of Labour and Social Solidarity and its territorial bodies are competent to find the contraventions and to apply the sanctions provided for in the following normative acts: a) Law no. 19/2000 , with subsequent amendments and completions; b) Law no. 76/2002 ; c) Accounting Law no. 82/1991 , republished, with subsequent amendments and completions; d) Government Decision no. 720/1991 on the approval of the Rules for the organization and exercise of financial control, elaborated by the Ministry of Economy and Finance, if the facts are committed in relation to income receipts and the expenses of the social security budget state and the unemployment insurance budget. " 14. In Article I, paragraph 18, paragraph 2 of Article 27 shall read as follows: " (2) The complaints made under the conditions of this emergency ordinance are administrative remedies for the reduction or cancellation, as the case may be, of the contributions to the state social insurance budget, to the insurance budget for unemployment, late increases or penalties, as well as other measures ordered by the control bodies. " 15. In Article I, paragraph 19, paragraph 2 of Article 30 shall read as follows: "" (2) Appeals that have as object amounts whose amount is over one billion lei, as well as those formulated against the control acts prepared by the control bodies of the Ministry of Labour and Social Solidarity, regardless of the amount, shall be solve the specialized bodies of the Ministry of Labour and Social Solidarity. " 16. In Article I, point 23, Article 37 ^ 1 shall read as follows: "" Art. 37 37 ^ 1. -Current expenses related to the control activity regarding the establishment and transfer of contributions due to the state social insurance budget and the unemployment insurance budget, organized at the level of the general labor directorates and The county social solidarity, respectively of the city of Bucharest, is financed from the state social insurance budget and the unemployment insurance budget. " + Article 2 Government Emergency Ordinance no. 96/2001 , published in the Official Gazette of Romania, Part I, no. 349 of June 29, 2001, as amended, as well as with those brought by this law, will be republished in the Official Gazette of Romania, Part I, giving the texts a new numbering. This law was adopted by the Senate at the meeting of June 3, 2002, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. SENATE PRESIDENT NICOLAE VACAROIU This law was adopted by the Chamber of Deputies at the meeting of June 6, 2002, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT VALER DORNEANU ------------