The document covers the following:
• Order no. 52/2016
• Order no. 371/2016
• Order no. 522/2016
• Order no. 560/2016
• Order no. 531/2016
• Order no. 587/2016
Order no. 52/2016
Order no. 52 of 14.01.2016, published in the Official Gazette Part I no. 52 of 25.01.2016, regarding the approval of the calculator for determining the monthly personal deductions for the contributors who derive income from salaries at the base function, starting with January 2016, according to provisions of Article 77, Line (2) and of Article 66 of Law no. 227/2016 regarding the Fiscal Code, includes the following remarks:
In order to establish the personal deductions, the monthly base income from salaries is rounded to Romanian Leu level, without subdivisions, rounding to 1 Romanian Leu for fractions over 50 Romanian bani, inclusively by neglecting the fractions under 50 Romanian bani.
The sums representing the personal deductions for the monthly base income from salaries ranging between 1501 and 3000 Lei are calculated by rounding to 10 Lei, meaning that the fractions under 10 Lei are increased to 10 Lei.
We must understand that the income from base salaries derived starting with January 2016 represents any sum received as salaries starting with 1st Janaury 2016, excepting the payments representing the liquidation for December 2015.
Order no. 371/2016
Order no. 371 of 20.01.2016, published in the Official Gazette Part I no. 56 of 26.01.2016, modifying the Order of the National Agency of Fiscal Administration president no. 3698/2015 approving the forms for fiscal registration of the contributors and the types of fiscal obligations that form the fiscal vector.
The order modifies the following forms:
1) Statement 020 for fiscal registration/mention statement for Romanian and foreign individuals who hold personal identification number;
2) Statement 030 for fiscal registration/mention statement for individuals who do not hold personal identification number;
Order no. 522/2016
Order no. 522 of 26.01.2016, published in the Official Gazette Part I no. 78 of 03.02.2016, in order to approve the format and content of some forms for informative statements.
The present Order approves the format, content and filling instructions for the following forms:
1) 392A Form – „informative statement regarding the delivery of goods and providing services carried in the year …, code 14.13.01.02/ia”
2) 392B Form – „informative statement regarding the delivery of goods, providing services and the acquisitions carried in the year …, code 14.13.01.02/ib”
3) 393 Form – „informative statement regarding the income obtained from selling tickets for international road transport for people, departing from Romania, in the year …, code 14.13.01.02/v”.
Order no. 560/2016
Order no. 560 of 29.01.2016, published in the Official Gazette Part I no. 83 of 04.02.2016, in order to approve the Procedure for administration and monitoring of small contributors and to modify some provisions regarding the activity of administration of medium contributors.
The present order approves the format and the content of the following forms:
1) The situations of obligations for state budget and of the payments made into those obligations account – 01 Form, provided in Annex 2 of the present Order;
2) The situations of obligations for state social insurance and of the payments made into those obligations account – 02 Form, provided in Annex 3 of the present Order;
3) The situations of obligations for social health insurance budget and of the payments made into those obligations account – 03 Form, provided in Annex 4 of the present Order;
4) The situations of obligations for unemployment insurance budget and of the payments made into those obligations account – 04 Form, provided in Annex 5 of the present Order.
Annex 1 of the present Order contains the Procedure for administration and monitoring the medium contributors.
The present Order takes into force when published in the Official Gazette of Romania, Part I.
Order no. 531/2016
Order no. 531 of 28.01.2016, published in the Official Gazette Part I no. 89 of 05.02.2016, regarding the income, contributions and other sums representing fiscal debts, which are paid by the contributors into an unique account, includes the following remarks:
1) Approves the List of fiscal obligations due to state budget which are paid into the unique account 20.A.47.01.00 „Sums collected for the state budget into the unique account, under distribution”;
2) A the List of fiscal obligations due to social insurance and special funds state budget, which are paid into the unique account 55.02 „Available fund of the social insurance and special funds budget, under distribution”.
The present order is used for the payment into the unique account of the due taxation and taxes starting with 1st January 2016.
Order no. 587/2016
Order no. 587 of 01.02.2016, published in the Official Gazette Part I no. 94 of 08.02.2016, in order to approve the format and the content of the used forms to state the taxation and the taxes under establishing regime of self-taxation or withholding, includes the following remarks:
Approves the format and the content of the following forms:
1) 100 „Statement regarding the obligations for payment at the state budget”, code 14.13.01.99/bs;
2) 710 „Amending Statement”, code 14.13.01.00/r.
Also, the present Order approves the List of obligations at the state budget and it is provided by Annex 3 of the present Order.