Content:
- Law no. 140/2018
- Order no. 1450/2018
- Joint Order no. 1635/342/2018
- Law no. 129/2018
- Law no. 145/2018
- Order no. 1612/2018
- Order no. 1613/2018
- Decision no. 128/2018
- Order no. 1494/2018
- Decision no. 354/2018
Law no. 140/2018
Law no. 140/2018, published in the Official Gazette Part I no. 507 of June 20, 2018, regarding the approval of the Government Emergency Ordinance no. 95/2017, 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 the Guarantee Fund for the payment of debt salaries.
Order no. 1450/2018
Order no. 1450/2018, published in the Official Gazette Part I no. 507 of June 20, 2018, approving the Rules for the application of the provisions of art. I and III of Government Emergency Ordinance no. 3/2018 regarding certain tax and budgetary measures, brings the following clarifications:
Comment: Rules for the application of Art. I and III of Government Emergency Ordinance no. 3/2018 regarding certain tax and budgetary measures are published as an Annex to this Order. They define the competent fiscal body and specify the persons referred to in art. I of Government Emergency Ordinance no. 3/2018 regarding certain tax and budgetary measures (to whom these norms apply). These norms apply to the persons referred to in art. I of Government Emergency Ordinance no. 3/2018, for employees who earn salary income and assimilated to salaries, as provided in art. 76 par. (1) – (3) of the Fiscal Code, on the basis of an individual labour contract and in the following situations: a) Individuals with severe or acute disability; b) Individuals carrying out computer program creation activities; c) Individuals carrying out research-development and innovation activities; d) Individuals carrying out activities on the basis of an individual labour contract concluded for a period of 12 months, with Romanian legal persons that carry out seasonal activities, among those stipulated in art. 1 of Law no. 170/2016on the income specific to certain activities during a year.
These rules shall also apply to the persons from the above listed categories for whom the employment relationship changes, namely: secondment, suspension or termination.
For employers / payers mentioned in art. I par. (8) of Government Emergency Ordinance no.3 / 2018, These rules also bring clarifications regarding the inclusion of the amounts deducted in the Statement regarding the payment obligations for social contributions, income tax and the nominal evidence of insured persons ( Form 112). It is also specified that the competent tax authorities will verify how the deducted amount was established, based on a specific risk analysis.
In order for the individuals mentioned in art. (1) and (3) of this Ordinance to benefit from the provisions of the Emergency Ordinance no. 3/2018, in the case of salary income and assimilated to salaries earned in 2018, before the entry into force of this Emergency Ordinance, the employer / payer may make the adjustment by submitting an Amending Statement until December 31, 2018.
Joint Order no. 1635/342/2018
Joint Order no. 1635/342/2018 of the Ministry of Labour and Social Justice and the National Institute of Statistics published in the Official Gazette Part I no. 566 of July 5, 2018, amending the Annex to the Order of the Minister of Labour, Family and Social Protection and of the President of the National Institute of Statistics, no. 1832/856/2011 regarding the approval of the Classification of Occupations in Romania – level of occupation (six-digit code), brings the following clarifications:
Comment: The Classification of Occupations in Romania – Level of occupation (six-digit code) changes with respect to major group 9 – Elementary occupations.
Law no. 129/2018
Law no. 129/2018 published in the Official Gazette Part I no. 503 of June 19, 2018, amending and supplementing Law no. 102/2005 regarding the establishment, organization and functioning of the National Supervisory Authority for Personal Data Processing, as well as for repealing the Law no. 677/2001 on the protection of individuals with regard to the processing of personal data and the free movement of such data, brings the following clarifications:
Comment: This law brings changes and additions to Law no. 102/2005 on the establishment, organization and functioning of the National Supervisory Authority for Personal Data Processing, in what regards the organization, functioning and management of the National Supervisory Authority for Personal Data Processing. It also provides for the way in which the Authority exercises its investigatory powers and the settlement of complaints. It is important to mention that the Authority’s representatives with investigative powers have the right to carry out investigations, including unannounced ones, to request and obtain from the data controller/ processor, on the spot and / or within the deadline, any information and documents, regardless of the storage media, to pick up copies of them, to have access to any of the data controller/ processor premises, to have access to and verify any equipment, means or storage media, necessary to conduct the investigation, under the law. In all cases, the investigation cannot start before 08.00 AM and cannot continue after 18.00 (except with the written consent of the person subject to the investigation).
With regard to the main sanctions applied by the Authority, details are given on how the fines are applied, the time interval when sanctions can be applied and how to challenge the minutes of the findings / sanction and / or the decision to enforce the corrective measures.
Law no. 145/2018
The Law no. 145/2018, published in the Official Gazette Part I no. 503 of June 22, 2018 approving the Government Emergency Ordinance no. 18/2018 on the adoption of certain budgetary and tax measures and for the amendment and completion of normative acts, brings the following clarifications:
Comment: This Law approves Government Emergency Ordinance no. 18/2018 on the adoption of certain budgetary and tax measures and for the amendment and completion of normative acts, while also establishing the payment of the VAT related to the means of transportation alienated by the diplomatic missions and consular offices, their staff, as well as by the foreign citizens with diplomatic or consular status.
Order no. 1612/2018
Order no. 1613/2018 , published in the Official Gazette Part I no. 544 of June 29, 2018 for the approval of the Methodology of the tax liabilities to be paid to the single account, brings the following clarifications:
Comment: Is approved the Methodology of the tax liabilities to be paid into the single account (the methodology of the tax liabilities to be paid into the single account is provided in the Annex that is an integral part of this Order). This Order shall enter into force on July 1, 2018. When this Order enters into force, the Order of the president of the National Agency for Tax Administration no. 531/2016 on taxes, contributions and other amounts representing tax receivables – is repealed.
Order no. 1613/2018
Order no. 1613/2018, published in the Official Gazette no. 545 of June 29, 2018 for the approval of the Methodology for the distribution of the amounts paid by the taxpayers to the single account and for the payment of tax liabilities, brings the following clarifications:
Comment: The tax liabilities payable by taxpayers are paid into the single available account 55.03 “Amounts collected for the state budget, the state social security budget and the budget of the National Health Insurance Fund, to be distributed”, hereinafter referred to as the single account, opened on the tax identification number of the taxpayers at the State Treasury units within the tax authority to which they are registered for taxes. By way of exception to the above provisions, the income tax payable for the branch office shall be paid into the single account, opened on the tax identification number of the branch office, at the State Treasury unit where the owner is registered for taxes.
Any payments made to settle tax liabilities starting with July 1, 2018, in the single accounts 20.A.47.01.00 “Amounts collected for the state budget in a single account, to be distributed” and 55.02 “Available amounts from social insurance budgets and special funds, to be distributed”, opened on the tax identification number of the taxpayers at the State Treasury units, within the tax authority to which they are registered for taxes, will be redirected by the State Treasury units into the single account mentioned before and opened on the tax identification number of taxpayers. The State Treasury units will communicate daily the wrongly paid amounts, to those competent central fiscal bodies who are in charge with the tax liabilities due by taxpayers who have made erroneous payments, These amounts shall be re-directed by the State Treasury units by September 30, 2018. After this date, the possible payments made by taxpayers to the single accounts “Amounts collected for the state budget in a single account, to be distributed” and 55.02 “Available amounts from social insurance budgets and special funds, to be distributed” shall be returned to the taxpayers.
Decision no. 128/2018
Decision no. 128/2018, published in the Official Gazette Part 1 no. 557 of July 3, 2018 on the approval of the personal data breach reporting form, in accordance with Regulation (EU) 2016/679 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46 / EC (General Data Protection Regulation).
Order no. 1494/2018
Order no. 1494/2018, published in the Official Gazette Part 1 no. 553 of July 3, 2018, approving the Procedure to establish ex officio the social security contribution and the social health insurance contribution due by individuals, as well as the template and the content of certain forms, bring the following clarifications:
Comment: This procedure applies to natural persons who were required to declare income in order to determine the social security contribution, as well as the social health insurance contribution, according to the law, namely those for whom the annual net income tax for the years 2016 and 2017 has been established ex officio.
Decision no. 354/2018
Decision no. 354/2018, published in the Official Gazette Part I no. 442 of May 25, 2018, amending and supplementing the Methodological Norms for the application of Law no. 227/2005 regarding the Fiscal Code, approved by the Government Decision no. 1/2016, brings the following clarifications:
Comment: This Decision mentions that individuals who, during the same month, earn income both from carrying out research and development activities, that are exempt from tax (according to article 60, paragraph 3 of the Fiscal Code), and taxable income, in order to establish the computation base of tax provided for in art. 78. par. (2) letter a) of the Fiscal Code, the following rules apply:
“a) The granting of personal deductions for the respective month is determined by the level of the monthly gross income that includes both the taxable and non- taxable income;
b) The ceilings provided in art. 78 par. (2) (a) (iii) and (iv) of the Fiscal Code are deductible and do not divide according to the level of tax exempted income.”
At the same time, this Decision provides clarifications on the calculation of personal deductions. In this regard, we mention that according to this Decision, are considered dependants individuals who are conscripts, pupils and military students of both military and civil educational institutions, over the age of 18 years if the income obtained is less or equal to 510 lei monthly. Underage children are always considered to be dependants, except for those employed, regardless if they live in special health care units or special care units or similar, as well as in educational units, including where maintenance costs are borne by said units . In this case, any income earned by the underage child is not considered part of the 510 lei monthly income. For children from previous marriages, the right to personal deduction is granted to the parent who has the custody and to one of the spouses forming the new family.
For underage children in foster care, under the conditions of Law no. 272/2004 on the protection and promotion of the rights of the child, republished, the right to take the child as a dependent person is granted to:
a) The foster parent; or
b) Both spouses forming the family who obtained the child’s custody.
Regarding the compulsory social contributions there is mentioned, among others that in the benefits from the state social insurance budget, according to the law, exempted from the payment of the social security contributions according to art. 141lit. a) of the Fiscal Code, are also included the allowances for temporary incapacity for work, granted on the basis of Law no. 346/2002 on insurance against accidents at work and occupational diseases.
This Decision is also giving the right to the taxpayers to establish the destination of part of the income tax. Therefore, employees can opt that the employers direct 2% or 3.5%, respectively of the tax due, to support:
a) Non-profit organizations that are set up and operate in accordance with the law, to houses of worship;
b) Private scholarships;
c) Non-profit organizations and houses of worship that are social service providers accredited with at least one licensed social service, under the law.
This can be done as follows:
a) To the competent tax authority by submitting a request within the legal deadline for submitting the form for the individual income tax return and the social contributions due by the individuals, respectively until March 15, including the next year after the one when income was obtained;
b) To the income payer, upon the written request of the employee.
For the option listed under letter b) mentioned above, the distribution of 2% or 3.5% of the tax due is made by the income payer until the tax payment deadline, starting with the month from which this option becomes valid.