Legislative newsletter 13th January 2016

LEGISLATIVE NEWSLETTER


The document covers the following:

• Order no. 3647/2015
• Order no. 3648/2015
• Order no. 3649/2015
• Law no. 52/2011 – republished
• Order no. 3743/2015
• Emergency Ordinance no. 65/2015
• Decision no. 1017/2015
• Order no. 3845/2015


Order no. 3647/2015

Order no. 3647 of 15.12.2015, published in the Official Gazette Part I no. 952 of 22.12.2015, regarding the modification of some orders of the National Agency of Fiscal Administration president with respect to the organization of administration activity for the large and medium contributors

The Order states that certain large contributors categories will be removed from the administration of the General Directorate of large contributors administration (e.g.: Large contributors found in insolvency proceedings – with some exceptions provided by law).

Medium contributors found in temporary inactivity registered at the Trade Register, as well as the contributors declared as inactive according to Article 781 from the Emergency Ordinance no. 92/2003, republished , will be removed from the administration of the County Public Finance Administrations or of the Fiscal Administration for medium contributors within the Regional Directorate of Public Finance of Bucharest, as the case, starting from the 1st February of the year following the year when they became inactive or entered into temporary inactivity, and will be offered for administration, on the base of handover protocol, to the territorial tax authorities that have competence in their administration.


Order no. 3648/2015

Order no. 3648 of 15.12.2015, published in the Official Gazette Part I no. 952 of 22.12.2015, regarding the organization of administration activity for the large contributors.

Order no. 3649/2015

Order no. 3649 of 15.12.2015, published in the Official Gazette Part I no. 952 of 22.12.2015, regarding the the organization of administration activity for the medium contributors.


Law no. 52/2011

Law no. 52/2011, published in the Official Gazette Part I no. 276 of 20.04.2011, regarding the occasional activities exercise performed by daily laborers, was republished on the base of Article III from Law no. 254/2015 in order to approve the Government Emergency Ordinance no. 36/2014 amending and supplementing Law no. 18/2014 amending and supplementing Law no. 52/2011 regarding the occasional activities exercise performed by daily laborers, as well as for modifying Article 8 Line (1) from Law no. 416/2001 regarding the minimum guaranteed income, published in the Official Gazette of Romania, Part I, no. 818 of 3rd November 2015, offering to texts a new numbering.

Order no. 3743/2015

Order no. 3743 of 23.12.2015, published in the Official Gazette Part I no. 975 of 29.12.2015, in order to approve the Procedure for the management of the social health contribution due by individuals with no income, provided at the Article 180 Line (1) from Law no. 227/2015 regarding Fiscal Code, as well as for the approval of some forms

The present Order approves the Procedure for the management of the social health contribution due by individuals with no income, provided at the Article 180 Line (1) from Law no. 227/2015 regarding Fiscal Code and approves the format and the content of the following forms:

– Declaration of registration into the individuals’ without income evidence, as well as for establishing the payment obligations for social health insurance;
– Declaration to impose regarding the contribution for social health insurance due by individuals without income;
– Declaration to impose regarding the contribution for social health insurance due by individuals without income for the month of registration;
– Request form to end the status as individual without income.

Emergency Ordinance no. 65/2015

Emergency Ordinance no. 65 of 30.12.2015, published in the Official Gazette Part I no. 986 of 31.12.2015, amending Article 29 of Law no. 263/2010 regarding the unitary public pension system, includes the following remarks:

After line (1) of Article 29 from Law no. 263/2010, there are introduced two new lines, line (11) and (12), with the following content:

„(11 ) The workplaces can be maintained under special conditions, with the renewal of the framing notices on the base of the methodology established by the Government decision, for a period of maximum 3 years, starting from the 1st January 2016, last term until the employers are obliged to normalize working conditions.

(12) The period between the date of 31st December 2015 and the renewal date of the framing notice of the workplaces under special conditions represents stage of contribution in special conditions at work, for which the employers owes, as case, the difference between the social insurance contribution share for special conditions at work and the one declared by them.”


Decision no. 1017/2015

Decision no. 1017 of 30.12.2015, published in the Official Gazette Part I no. 987 of 31.12.2015, in order to establish the base minimum national gross salary for payment,includes the following remarks:

Starting 1st May 2016, the base minimum national gross salary guaranteed for payment is established at 1,250 Romanian lei monthly, for a full working program of an average of 169.333 hours monthly in 2016, representing 7.382 Romanian lei/hour.

Establishing the base salary below the level mentioned above constitutes contravention and is sanctioned by a fine between 1,000 and 2,000 Romanian lei, for each individual labour contract where the minimum salary is established under the salary mentioned by law.

Order no. 3845/2015

Order no. 3845 of 30.12.2015, published in the Official Gazette Part I no. 15 of 08.01.2015, in order to approve the fiscal residence registration/modification procedures, as well as to approve the format and the content of some forms, includes the following remarks:

The present Order approves the following procedures:

– Fiscal residence registration/modification procedure for the contributors been subject to the registration at the trade register;
– Fiscal residence registration/modification procedure for the contributors been subject to the registration at the fiscal authorities;
– Fiscal residence registration/modification procedure for the contributors who are individuals and possess personal identification number;
– Fiscal residence registration/modification procedure by default of the contributor.

The format and the content of the following forms are approved:

– Fiscal residence registration/modification decision;
– Fiscal residence registration/modification decision by default of the contributor;
– Notification regarding fiscal residence registration/modification by default of the contributor.