Legislative Newsletter 9th of May 2016

                                                                                            LEGISLATIVE NEWSLETTER


The document covers the following:


  • Law no. 66/2016
  • Order no. 1162/2016
  • Law no. 62/2016
  • Order no. 450/2016
  • Order no. 889/2016
  • Order no. 1164/2016


Law no. 66/2016

Law no. 66 of 19.04.2016, published in the Official Gazette Part I no. 304 of 20.04.2016, in order to amend and supplement the Government Emergency Ordinance no.111/2010, regarding the monthly parental leave and the child raising allowance.

The main amendaments regard the monthly allowance for parental leave.

As per the current provisions, the persons who in the last two years preceding the child birth obtained incomes at least for 12 months from salaries, from independent activities and from agricultural activities, forestry and fish farming that are subject to income tax according to Law no.227/2015 regarding the Fiscal Code, with subsequent amendments, referred to as taxable income, benefits from parental leave until the child reaches the age of  2 years or 3 years, in case of disabled children, as well as a monthly allowance.

The monthly allowance is established in the amount of 85 % of the average net income in the last 12 months of the last 2 years prior to child birth and can not be less than 85 % of the gross national minimum wage guaranteed in payment. Practically the current law eliminates the limits set by the provisions of the Emergency Ordinance no.111/2010, respectively the 6.8 ISR (3400 RON) maximal limit for child raising allowance and 2.4 ISR (1200 RON). As regards the minimum limit , the Emergency Ordinance no.111 / 2010 stipulates that it shall not be less than 1.2 ISR (600 RON) and according to the current law this limit can not be less than 85 % of the minimum gross salary per country guaranteed in  payment (85 % * 1250)

Another aspect mentioned by current law regards the situation of twin pregnancies. Thus, the monthly allowance provided for above shall be increased by 85 % of the minimum gross salary per country guaranteed in payment for each child born of a twin pregnancy, triplets or multiples, starting with the second child came from such a birth.

The current law comes into force on 1 July 2016.


Order no. 1162/2016

Order no. 1162 of 07/04/2016, published in the Official Gazette Part I no. 292 of 18/04/2016, approving the Charter of rights and obligations of individuals that are subject to personal tax situation check. 
This Order approves the Charter of rights and obligations of individuals subject to verification of personal tax situation. Checking personal tax situation of individuals with regard to income tax, provided for art.138 of Law no. 207/2015 regarding the Fiscal Procedure Code, as amended and supplemented, represents the activities performed by the central tax authorities involving the examination of all rights and obligations of patrimonial nature, cash flows and other relevant factors for determining the real tax status of the verified individual.


Law no. 62/2016

Law no. 62 of 12/04/2016, published in the Official Gazette Part I no. 295 of 19/04/2016, supplementing Art. 75(2) of Law no. 85/2014 regarding the procedures of preventing insolvency make  ​​the following remarks:

At Art.75 (2) of Law no. 85/2014 on procedures to prevent insolvency after point b) is inserted a new paragraph - letter c) - as follows:
 “c) Out-pending sports federations of the sports committees which function according to Law no. 69/2000 regarding physical education and sports, as amended and supplemented, involving the unilateral termination of individual employment contracts or civil conventions of athletes and sporting sanctions applicable in this situation or any other litigations having subject the  athlete's right to participate in the competition.” 


Order no. 450/2016

Order no.450 of 31.03.2016, published in the Official Gazette Part I no. 274 of 12/04/2016, approving the Procedure for correcting errors contained in the annual financial statements and annual accounting reports submitted by economic operators and non-profit legal persons.

Order no. 889/2016

Order no. 889 of 02.03.2016, published in the Official Gazette Part I no. 203 of 18.03.2016 regarding the approval procedure of derogatory declaration regime.

It approves the model and content of the following forms:

a) “Report on solving the application for derogatory declaration regime” set out in Annex.2 to this Order.

b) 162 “Decision regarding the approval / rejection of application for derogatory declaration regime” code MFP, set out in Annex. 3 to this Order;

c) Notice regarding the termination of derogatory declaration regime: set out in Annex.4 of this order.

The derogatory regime implies that in case of temporary inactivity, the fiscal authority can approve at the request of the taxpayer / payer, other terms or conditions of submission of tax returns, depending on the needs of the administration of tax obligations. The fiscal authority decides on the terms and conditions of derogatory regime.


Order no. 1164/2016

Order no. 1164 of 07/04/2016 , published in the Official Gazette Part I no. 274 of 12.04.2016, amending the procedure for the publication of the lists of debtors who registers outstanding tax obligations and the amount of these obligations, approved by Order No 558/2016 of  the President of National Agency for Fiscal Administration . 
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