The document covers the following:
• Order no. 467/2015
• Order no. 468/2015
• Order no. 195/2015
• Order no. 123/2015
• Joint Order no. 141/2015; 2256/1569/2014
• Order no. 161/2015
Order no. 467/2015
Order no. 467 of 17.02.2015, published in the Official Gazette Part I no. 134 of 23.02.2015, approving the Procedure of administration and monitoring of large taxpayers, includes the following remarks:
Comment: The fiscal body competent in managing large taxpayers, secondary offices fiscally registered as paying salaries and similar income created by large taxpayers and non-resident taxpayers for which large taxpayers who have the status of fiscal representatives or representatives under Title VI of Law no. 571/2003 pertaining to the Fiscal Code, as amended and supplemented, is the General Directorate for the administration of large taxpayers of the National Agency for Tax Administration. At the same time, among other provisions, this Order also sets forth aspects related to the registration procedure, the procedure for payment of tax liabilities in the case of the large taxpayers, tax inspection procedure for the large taxpayers and the procedure of compensation and restitution of the budgetary obligations.
Order no. 468/2015
Order no. 468 of 17.02.2015, published in the Official Gazette Part I no. 135 of 23.02.2015, approving the Procedure of administration and monitoring of medium-sized taxpayers, includes the following remarks:
Comment: The tax authorities competent for managing medium taxpayers are the county administrations of public finance and the General Regional Directorate of Public Finance Bucharest through the Tax Administration for the medium-sized taxpayers for:
– taxpayers, legal persons, who are tax resident on the territorial jurisdiction of the county or in Bucharest, as appropriate;
– secondary offices set up by medium-sized taxpayers who are tax resident in the territorial jurisdiction of the county or in Bucharest, where appropriate, even if the venue of the secondary offices’ activity is on the territorial jurisdiction of other counties / of Bucharest;
– non-resident taxpayers for which medium-sized taxpayers have the quality of representatives or fiscal representatives under Title VI of Law no. 571/2003 pertaining to the Fiscal Code, as amended and supplemented.
Order no. 195/2015
Order no. 195 of 23.02.2015, published in the Official Gazette Part I no. 142 of 02.25.2015, amending the Order of the Minister delegate for Budget no. 1338/2014 on the establishment of the fees charged for services provided to clients by the State Treasury.
Order no. 123/2015
Joint Order no. 123 of 29.01.2015, the Ministry of Labour, Family, Social Protection and Elderly, respectively no. 123 of 27.02.2015, the National Institute of Statistics published in the Official Gazette Part I no. 161 of 09.03.2015, amending and supplementing the Romanian Classification of Occupations – occupation level (six digits), approved by Order of the Ministry of Labour, Family and Social Protection and the President of the National Institute of Statistics no. 1832/856/2011, includes the following remarks:
Comment: In the Annex to this Order there is a new list of occupations that supplements the Romanian Classification of Occupations, various changes occur about certain occupations related to security services. Finally, we state that this Order sets forth that the occupation of psychologist RCO Code 263411 is cancelled.
Joint Order no. 141/2015, 2256/1569/2014
Joint Order no. 141 of 10.02.2015, of the Ministry of Public Finance, Order no. 2256 of 25.11.2015, of the Ministry of Labour, Family, Social Protection and Elderly, respectively the Order no. 1569 of 19.12.2014 of the Ministry of Health, published in the Official Gazette Part I no. 139 of 24.02.2015, amending the Order of the Deputy Prime Minister, of the Finance Ministry, the Ministry of Labour, Family and Social Protection and the Ministry of Health no. 1045/2084/793/2012, on approving the model, content, methods of filing and management of the “Statement regarding the payment obligations of the social contributions, income tax and the nominal record of insured persons”, includes the following remarks:
Comment: The specialized directorates and subordinate structures of the Ministry of Public Finance, National Tax Administration Agency, the Ministry of Health, as well as the specialized and subordinate structures or those working under the authority of the Ministry of Labour, Family, Social Protection and Elderly will execute the provisions of this order.
Annex 3 “List of <Subsidies / exemptions / reductions>” is modified and replaced by the Annex which is an integral part of this order.
The provisions of this Order shall apply starting with the mandatory reporting of the month following the publication of this Order in the Official Gazette of Romania, Part I
Order no. 161/2015
Order no. 161 of 17.02.2015, published in the Official Gazette Part I no. 130 of 20.02.2015, amending and supplementing the Procedure for communication by electronic means of transmission at distance between the National Agency for Tax Administration and individuals, approved by the Ministry of Public Finance no. 1154/2014, includes the following remarks:
A. Documents issued by the tax authority and submitted to the taxpayer
a) Automatic
1. Annual notice of assessment pertaining to the income obtained beginning with 2013
2. Notices of assessment pertaining to the advance payments of income tax / social health insurance contributions and to the payment obligations of the social security contributions (Form 260) for revenues since 2015
3. Notices of assessment pertaining to the advance payments of income tax / social health insurance contributions for revenues from rental property (Form 650) for revenues since 2015
b) Upon request from the taxpayer
1. “Tax obligations situation on….”
2. “Note of the payment obligations”
3. “Situation of the social insurance contributions declared by employers”
4. “History of actions and Register of the electronic documents submitted by <Virtual private space>”.
B. Documents issued by the taxpayer and communicated to the tax authority
1. Application for “Tax obligations situation on….”
2. Application for “Note of the payment obligations”
3. Application for “Situation of the social insurance contributions declared by employers”
4. Application for the “History of actions and Register of the electronic documents submitted by <Virtual private space>”.