The document covers the following:
• Emergency Ordinance no. 80/2014
• Decision no. 1073/2014
• Order no. 3564/2014
• Order no. 3565/2014
• Law no. 171/2014
• Emergency Ordinance no. 86/2014
Emergency Ordinance no. 80/2014
The Emergency Ordinance no. 80 of December 10, 2014, published in the Official Gazette Part I, no. 906 of December 12, 2014 for the amendment and supplementing of Law no. 571/2003 pertaining to the Fiscal Code and other legislative acts, includes the following remarks:
Comment: We mention the following amendments among those made by this emergency ordinance:
• Starting with January 1st, 2015, the filling in of the Fiscal Records Register is mandatory for taxpayers which obtain revenues from independent activities, intellectual property rights, rental and leasing activities and rental for tourism purposes under certain conditions, agriculture, forestry and fish farming activities and for which the yearly revenue is determined by means of the actual income system method.
• Exceptions regarding the aforementioned obligations.
Decision no. 1073/2014
The Decision no. 1073 of November 26, 2014, published in the Official Gazette Part I, no. 908 of December 15, 2014, for the amendment and supplementing of the Procedures pertaining to access to the measures meant to stimulate employment, means of financing and instructions for their implementation, as approved by the Government’s Decision no. 377/2002, includes the following remarks:
Comment: These procedures regulate the enforcement of the provisions of chapter V – measures for stimulating employment of Law no. 76/2002 pertaining to the unemployment insurance system. We mention the following among the amendments:
• The introduction of a chapter pertaining to the Evaluation and certification of professional competences acquired by other means than formal ones.
• The supplementing and the amendment of certain provisions with the view of correlating the subsequent legislation (i.e. providing details about the documents that applicants must file in order to obtain the mobility bonus, mentions pertaining to the obligation of the employers benefiting from exemptions from the payment of unemployment-related contributions to maintain the work relations with graduates and unemployed persons over 45 who are employed with an individual labour contract).
Order no. 3564/2014
The Order no. 3564 of November 20, 2014, published in the Official Gazette Part I, no. 863 of November 27, 2014, for the amendment of the Order of the president of the National Agency for Tax Administration no. 3582/2013 pertaining to organizing the activity of administration of medium-sized taxpayers, includes the following remarks:
Comment: The amendments made mention as follows:
• Taxpayers which no longer comply with the selection criteria will no longer be registered as medium-sized taxpayers starting with the 1st of January of the following year;
• Previous selection criteria for medium-sized taxpayers will no longer be applicable starting with January 1st, 2015 (the volume of tax obligations due, the turnover reported on the 31st of December of the previous year and the criterion of insolvency);
• Taxpayers which, starting with January 1st, 2015, no longer have the capacity of large taxpayers but comply with the criteria pertaining to insolvency, which were previously applicable for medium-sized taxpayers, will be treated as medium-sized taxpayers starting with this date.
Order no. 3565/2014
The Order no. 3565 of November 20, 2014, published in the Official Gazette Part I, no. 863 of November 27, 2014, for the amendment of the Order of the president of the National Agency for Tax Administration no. 3581/2013 pertaining to organizing the activity of administration of large taxpayers, includes the following remarks:
Comment: This order stipulates as follows:
• Starting with January 1st, 2015, all taxpayers which had such capacity on December 31st 2014 will maintain such capacity;
• Taxpayers which no longer comply with the criterion of tax obligation and the criterion of the turnover reported in the previous year will lose their capacity of large taxpayers starting with the year following that when the criteria were no longer complied with;
• Starting with January 1st, 2015, the criteria pertaining to the tax obligation due and to the turnover reported in the previous year are no longer applicable for the selection of large taxpayers.
Law no. 171/2014
Law no. 171 of December 16, 2014, published in the Official Gazette Part I, no. 922 of December 18, 2014, pertaining to declaring the date of January 24 – the day of the Union of Romanian Principalities – as a national holiday, includes the following remarks:
Article 1 – The date of January 24 – the day of the Union of Romanian Principalities – is declared as a national holiday.
Comment: The national holidays which are not workdays are:
– January 1st and 2nd
– January 24
– the first and the second day of Easter (in 2015 these days are April 12 and 13)
– May 1st
– the first and the second day of Pentecost (in 2015 these days are May 31st and June 1st)
– August 15 – the Dormition of the Mother of God
– November 30 – St. Andrew the Apostle
– December 1st
– the first and the second day of Christmas (December 25 and 26)
– two days for each of the three yearly religious holidays that are declared as such by legal religious cults, other than Christian ones, for those who belong to such cults.
Emergency Ordinance no. 86/2014
The Emergency Ordinance no. 86 of December 17, 2014, published in the Official Gazette Part I, no. 920 of December 17, 2014 pertaining to establishing certain measures for the reorganization of central public administration and for the amendment and supplementing of certain legislative acts, includes the following remarks:
Comment: The amendments made by this emergency ordinance include the establishment of the National Agency for Labour Inspection and Social Security as the speciality body of the central public administration, with legal personality, subordinated to the Ministry of Labour, Family, Social Protection and the Elders, established by grouping together the Labour Inspection and the National Agency for Payments and Social Inspection.
Subordinated to the National Agency for Labour Inspection and Social Security, directions for labour and social security will be established in each county as well as in Bucharest, by extending the competences and the structures from the agencies for payments and social inspection organized at county level and in Bucharest and from the territorial labour inspectorates.
The National Agency for Labour Inspection and Social Security has competences in the following fields of activity:
• labour health and security,
• work relations,
• supervision of labour market,
• social security,
• social benefits.