LEGISLATIVE NEWSLETTER
Content:
- Order no. 4160/2017
- Joint Order no. 15/2018; 1311/2017
- Joint Order no. 1168/2017; 3024/2018; 492/2018; 3337/2017
- Joint Order no. 1209/999/180/2018
- Law No. 29/2018
- Emergency Ordinance no. 2/2018
- Order no. 223/2018
- Emergency Ordinance no. 95/2017
- Emergency Ordinance no. 103/2017
Order no. 4160/2017
Order no. 2935/2017, published in the Official Gazette Part I no. 14 of January 8, 2018, amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 3386/2016 approving the template and content of the Form 101 “Corporate income tax return” and Form 120 “Excise duties return”, brings the following clarifications:
Comment:This Order amends and supplements:
1. Annex no. 1, Form 101 “Corporate income tax return”, code. 14.13.01.04, shall be amended and replaced with the form provided in Annex no. 1 to this Order;
1. Annex no. 2, Form 120 “Excise duties return”, code. 14.13.01.04, shall be amended and replaced with the form provided in Annex no. 2 to this Order;
3. Annex no. 3 “Instructions for filling out Form 101 – Corporate income tax return- code 14.13.01.04” shall be amended and filled out in accordance with this Order.
Joint Order no. 15/2018; 1311/2017
Joint Order no. 15/2018 of the Ministry of Health and no. 1311/2017 of the National Health Insurance House, published in Official Gazette Part I, no. 31 of January 12, 2018, approving the Norms for the application of the provisions of Government Emergency Ordinance no. 158/2005 on leaves and health insurance indemnities, brings the following clarifications:
Comment: Starting with the date of entry into force of this Order, is repealed the Order of the Minister of Health and of the President of the National Health Insurance House no. 60/32/2006 approving the Norms for the application of the provisions of the Government Emergency Ordinance no. 158/2005 on leaves and health insurance indemnities, published in the Official Gazette, Part 1, no. 147 of February 16 , 2006, as subsequently amended and supplemented, as well as any other opposing provision.
One of the most important amendments brought by this Order stipulates that the minimum insurance period for granting of those rights stipulated in art. 2 par. (1) letter a) – d) of the Emergency Ordinance no. 158/2005 (sick leave and indemnities for temporary incapacity for work caused by ordinary illnesses or accidents outside work; sick leave and indemnities for the prevention of illness and recovery of work capacity, exclusively for those situations resulting from work-related accidents or occupational diseases; sick leave and maternity allowances; sick leave and sick child care benefits) is of 6 months in the last 12 months preceding the month for which the sick leave is granted.
If no income has not been obtained in the last 6 months preceding the month for which sick leave is granted, the insurance period is deemed to have been achieved if, by summing up the periods of the last 12 months preceding the occurrence of the risk, the number of days of the insurance period is at least equal with the total number of working days in the last 6 months preceding the occurrence of the risk.
The minimum insurance period is achieved also by summing up the periods assimilated to the insurance period stipulated in art. 8 par. (2) of the Government Emergency Ordinance no. 158/2005, amended and supplemented by Law no. 399/2006, as subsequently amended and supplemented, as well as the periods during which the insured persons received benefits for temporary work incapacity incurred by the insurance fund for accidents at work and occupational diseases.
Medical leave is paid for working days only. When determining the number of days to be paid, are taken into account the legal provisions regarding the non-working national holiday days, as well as those establishing f the work schedule, provided by the collective employment agreements.
Joint Order no. 1168/2017; 3024/2018; 492/2018; 3337/2017
Joint Order no. 1168/2017 of the Ministry of Communications and Information Society, Joint Order no. 492/2018 of the Ministry of Labour and Social Justice, Joint Order no. 3024/2018 of the Ministry of National Education and Joint Order no. 3337/2017 of the Ministry of Public Finance, published in the Official Gazette Part I no. 52 of January 18, 2018, regarding the framing of the activities in the category of computer program creation activities, brings the following clarifications:
Comment: The provisions of this Order come into force on February 1, 2018, repealing the provisions of the Joint Order no. 409/4020/737/703/2017 regarding the framing of the activities in the category of computer program creation activities.
Among the amendments brought by this Order, we mention that as of February 1, 2018, shall benefit from the tax exemption on salary income and assimilated to salaries, both those employees who have graduated short-term higher education programs and also those who hold a diploma baccalaureate and attend the courses of an accredited higher education institution and effectively carry out one of the activities stipulated in the appendix of this Order.
This Order brings two new positions to the the list of occupations specific to the activities of creating computer programs :
1) Junior Programmer
2) Junior Analyst
The other conditions, that must be fulfilled cumulatively so that the employees of those entities whose scope of business includes the creation of computer programs, to benefit from the tax exemption on salary income and assimilated to salaries, remain unchanged.
Joint Order no. 1209/999/180/2018
Joint Order no. 1209/999/180/2018 of the Ministry of Public Finance, of the Ministry of Labour and Social Justice and of the Ministry of Health, published in the Official Gazette Part I no. 101 of February 2, 2018, approving the template, content, and procedure to submit and management of the “Statement for income tax, social contributions and nominal records of insured persons”, brings the following clarifications:
Comment: Is approved the template and content of Form 112 “Statement for income tax, social contributions and nominal records of insured persons”, as well as Annex no. 1.1 “Employer Annex” and Annex no. 1.2 “Insured Annex”.
The provisions of this Order shall apply starting with the obligations related to January 2018 .
Law No. 29/2018
Law no. 29/2018, published in the Official Gazette Part I no. 52 of January 18, 2018, regarding the cancellation of certain tax obligations, brings the following clarifications:
Comment: This law deals with transactions for which the income tax on the transfer of real estate property from the personal patrimony of individuals has been applied, the main fiscal obligations are cancelled, namely the income tax and the social contributions, as well as the fiscal tax related penalties determined by the fiscal body decision as a result of the reclassification of such incomes as incomes from an independent activity obtained by individuals from the transfer of real estate belonging to the patrimony of the business for tax periods until 1 June 2017 and not paid until the date of entry in force of the law.
The law also provides for the cancellation of VAT differences and related accessories for tax periods prior to 31 December 2016, established by a tax decision notified to the taxpayer until the date of entry into force of this law, as a result of exceeding the exemption threshold of 220,000 lei provided by the Fiscal Code, in relation to individuals, freelancers and individual / family businesses, with headquarters in Romania, who have carried out agricultural activities including the processing of agricultural products by methods other than industrial ones; or have provided agricultural services using their own manual labour and / or specific equipment.
Persons who have paid the fiscal obligations for which Law no.29/2018 provides for their cancellation are entitled to a refund of the amounts paid.
Emergency Ordinance no. 2/2018
Emergency Ordinance no. 2/2018, published in the Official Gazette Part I no. 95 of January 31, 2018, for the extension of certain deadlines stipulated in Law no. 227/2015 regarding the Fiscal Code, brings the following clarifications:
Comment: The deadline for submitting form 600 – “Statement on the income on which the social security contribution is owed and on the compliance of the income made with the minimum threshold for establishing the health insurance contribution“, shall be extended until April 15, 2018.
Order no. 223/2018
Order no. 223/2018, published in the Official Gazette Part I no. 106 of February 2, 2018, for the approval of the template, content and filling out of the form (086) “Notification of application / waiving of application of the split payment of VAT mechanism”.
Emergency Ordinance no. 95/2017
Emergency Ordinance no. 95/2017, published in the Official Gazette Part I no. 991 of December 12, 2017, amending and supplementing Law no. 76/2002 on the unemployment insurance system and employment stimulation, and amending Law no. 200/2006 regarding the establishment and use of a guarantee fund for debt salaries, brings the following clarifications:
Comment: This Emergency Ordinance amends and supplements Law no. 76/2002 on the unemployment insurance system and employment stimulation as well as Law no. 200/2006 regarding the establishment and use of a guarantee fund for debt salaries. The amendments and supplements mentioned are the consequence of the amendment of the Fiscal Code by Ordinance no. 79/2017.
Thus, the present Emergency Ordinance amends, inter alia, the definitions of certain terms provided by the two laws subject to change and amendment, regarding the way of determining the amount of the unemployment allowance (noting that the incomes that form the basis of calculating the unemployment indemnity are established by the Methodological Norms for the application of Law No. 76/2002), or amendments regarding the subsidies granted for the employment of unemployed individuals.
Emergency Ordinance no. 103/2017
Emergency Ordinance no. 103/2017, published in Official Gazette Part Part I no. 1010 of December 20, 2017, amending and supplementing certain normative acts in the field of social insurance, brings the following clarifications:
Comment: This Emergency Ordinance amends and supplements Law no. 263/2010 on the unitary pension system, as well as Law no. 346/2002 on the insurance against accidents at work and occupational diseases, in order to correlate them with the provisions of the Emergency Ordinance no. 79/2017.
Thus, this provisions bring amendments to Law no. 263/2010 on the unitary pension system modifying the definition of certain terms provided by the law; it is also specified that for the periods after March 31, 2001, the information taken from the nominal insurance statement provided in art. 7 par. (1) and (2), as well as from the statement on the payment obligations of social contributions, income tax and nominal records of insured persons, provided by Law no. 19/2000 on the public pension system and other social security rights, with subsequent amendments and supplements, constitute the basis on which is established the contribution period in the public pension system and the annual score for the insured persons in the public pension system. In those circumstances where, for the periods mentioned above, the employment or work relationships cannot be proved by the nominal insurance statement, in order to establish the contribution period and the annual score, can be presented other supporting documents, drawn up under the provisions of the law. The obligation to present the supporting documents must be presented by the person in question.