- Emergency Ordinance no. 44/2014
- Emergency Ordinance no. 46/2014
- Law no. 94/2014
- Law no. 120/2014
- Government Decision no. 607/2014
- Order no. 923/2014
Comment: The amounts representing damage/irregular payments from public funds, established by the control bodies, by way of social assistance benefits, can be recovered without charging interest and late payment fees. The following social assistance benefits belong in this category:
- Social aid granted under Law 416/2001
- Family support allowance granted under Law 277/2010
- State child allowance granted under Law 61/1993
- The rights granted under Government Emergency Ordinance 148/2005 on family support for raising children
- The rights granted under Government Emergency Ordinance 111/2010 on leave and monthly allowance for raising children
- Monthly placement allowance, aid for house heating, rights of disabled persons granted under art. 58 of Law 448/2006, monthly irredeemable aid granted under Law 122/2006 on refuge in Romania
Emergency Ordinance no. 46/2014
Comment: This emergency ordinance mainly regulates the procedure and conditions for granting special deduction for restructured loans for natural persons.
The special deduction for loans is granted if loan restructuring, which means changing the repayment terms thereof, cumulatively meets certain conditions.
The deduction may be granted for a single restructuring approved for a natural person under the following conditions:
- the natural persons must be holders of a credit agreement ongoing on May 31st 2014,
- the credit must undergo restructuring until January 1st 2016,
- and each natural person who applies must realize gross income from salary/pension of up to 2200 RON, inclusive, in each month of the reporting period for which the deduction is granted.
This tax facility is granted each month, the obligation of granting deduction being of the employer/the pension income payer on the basis of documents submitted by the employee/retiree.
The amount that can be deducted from the salary/pensions tax cannot exceed 900 RON per month.
The provisions of this emergency ordinance shall apply to natural persons having incomes and salaries and/or pensions during January 2016 – December 2017.
Comment: According to this law, which came into force on July 6th 2014, employers who hire personnel by concluding an individual employment contract, may grant holiday vouchers.
Holiday vouchers are granted in the limit of the amounts provided for this purpose in the revenue and expenditure budget of employers. The maximum limit is 6 minimum gross country salaries.
Article 1 – The debts of retirees coming from the social security system for farmers to the state budget, generated by non-unitary interpretations of the Government Emergency Ordinance 67/2003, as subsequently amended and supplemented, are exempt from payment.
Government Decision no. 607/2014
Article 2 – The study documents that are issued in the national higher education system for graduates of cycle I – undergraduate studies, who were enrolled in the first year of university studies starting with the 2011 – 2012 academic year, are the following:
a) Bachelor degree;
b) Engineer degree;
c) Town planner degree.
Comment: This order approves the General Methodological Rules on the activity of self preventive financial control. Upon the entry into force of this Order, the provisions of the Order of the Minister of Public Finance no. 522/2003 are repealed.