LEGISLATIVE NEWSLETTER
Content:
- Law no. 99/2017
- Law no. 105/2017
- Order no. 1546/2017
- Decision no. 337/2017
- Decision no. 374/2017
- Emergency Ordinance no. 42/2017
- Decision no. 432/2017
- Order no. 1718/2017
- Law no. 152/2017
- Law no. 144/2017
- Law no. 153/2017
Law no. 99/2017
Law no. 99 of May 9, 2017, published in the Official Gazette Part I no. 351 of May 12, 2017, concerning the Ratification of the agreement between Romania and the People’s Republic of China for the elimination of the double taxation on income taxes and prevention of tax evasion and tax avoidance, signed in Bucharest on July 4, 2016 brings the following clarifications:
Comment: This law also contains also the Agreement between Romania and the People’s Republic of China for the elimination of double taxation on income taxes and the prevention of tax evasion and tax avoidance.
Law no. 105/2017
Law no. 105 from May 18, 2017, published in the Official Gazette Part I no. 376 of May 19, 2017, amending and supplementing Law no. 52/2011 on the exercise of occasional activities of day-workers brings the following clarifications:
Comment: This law brings a number of amendments to Law no. 52/2011 namely:
a) A day-worker can perform activities for the same beneficiary for a period of maximum 90 days accrued during a calendar year, except day-workers who carry out activities of extensive livestock farming through the seasonal grazing of sheep, cattle, horses, as well as seasonal activities for botanical gardens which are under the accreditation of universities; in which case, the period may not exceed 180 days accrued during a calendar year;
b) The day-worker is paid at the end of each day, but they can also be paid at the end of the week or at the end of their activity, respectively monthly, when the period of activity exceeds 30 days, only with the written consent of the day-worker and beneficiary;
c) For day-workers who carry out activities of extensive livestock farming through the seasonal grazing of sheep, cattle, horses, of day-workers is the Register of day-workers record is compiled weekly.
Order no. 1546/2017
Order no. 1546 of May 17, 2017, published in the Official Gazette Part I no. 401 of May 29, 2017, approving the template and content of Form 014 “Notification concerning the modification of the tax year” brings the following clarifications:
Comment: This Order approves the template and the content of Form 014 “Notification concerning the modification of the tax year” and contains its fill out instructions.
Decision no. 337/2017
Decision no. 337 of May 18, 2017, published in the Official Gazette Part I no. 411 of May 31, 2017, approving the Methodological Norms regarding the posting of workers who carry out transnational services on the territory of Romania, brings the following clarifications:
Comment: Are approved the Methodological Norms regarding the posting of workers who carry out transnational services on the territory of Romania, based on the provisions of Law no. 16/2017 concerning the posting of employees who carry out transnational services, hereinafter referred to as the Law, set out in the Annex which forms an integral part of this Decision.
Decision no. 374/2017
Decision no. 374 of May 25, 2017, published in the Official Gazette Part I no. 414 from June 6, 2017, for the amendment and supplement of the Methodological Norms for the application of Law 76/2002 on the unemployment insurance system and stimulation of employment, approved by the Government Decision no. 174/2002, and for the amendment and supplement of the Procedures regarding the access to the measures for the stimulation of employment, financing methods and instructions for their implementation, approved by the Government Decision no. 377/2002, brings the following clarifications:
Comment: This decision brings amendments and supplements regarding the type of beneficiaries, the conditions they have to meet and the way of granting the settling in premium, the relocation premium and the employment premium.
Emergency Ordinance no. 42/2017
Emergency Ordinance no. 42 of June 6, 2017, published in the Official Gazette Part I no. 438 from June 13, 2017, amending and supplementing Law no. 207/2015 regarding the Tax Procedure Code, brings the following clarifications:
Comment: This Emergency Ordinance brings changes to the automatic exchange of information in the field of taxation in the context of the transposition of EU Council Directive 2016/881 of May 25, 2016 and shall require multinational enterprise groups to correctly allocate their profits according to the tax jurisdictions in which they carry out their activity.
The Emergency Ordinance introduces a new chapter “The scope and conditions of the mandatory automatic exchange of information on the country-by-country report” as well as the Reporting Norms for multinational enterprise groups.
Decision no. 432/2017
Decision no. 432 of June 9, 2017 regarding the marine equipment, published in the Official Gazette Part I no. 475 of 23.06.2017, brings the following clarifications:
Comment: The objective of this Decision is to improve the maritime safety and the prevention of marine pollution through the consistent application of relevant international instruments relating to the marine equipment to be placed on board the Romanian flag vessels, as well as to ensure the free movement of such equipment within the territory of the European Union.
Order no. 1718/2017
Order of the president of the tax agency ANAF no. 1718 of June 14, 2017, published in the Official Gazette Part I no. 477 of June 23, 2017, amending and supplementing the Order of the president of the tax agency ANAF no. 3695/2016 for the approval of the forms regarding the finalization of the annual income tax and of the social contributions due by natural persons., brings the following clarifications:
Comment: This Order approves the template and content of Form 255 ” Decision on establishing the allowed expenses incurred with private scholarships” which is used to establish the allowed expenses incurred with private scholarships within an amount representing up to 2% of the annual tax on income from salaries and pensions.
Law no. 152/2017
Law no. 152 of June 27, 2017, published in the Official Gazette Part I no. 487 of June 27, 2017, approving the Emergency Ordinance no. 99/2016 regarding certain measures for the remuneration of personnel paid from public funds, the extension of some deadlines, as well as some tax-budgetary measures, brings the following clarifications:
Comment: This law provides the salary increase for personnel working in certain public institutions.
Law no. 144/2017
Law no. 144 of June 2017, published in the Official Gazette Part I no. 491 of June 28, 2017, amending para. (5) of Art. 65 of Law no. 263/2010 on the unitary public pension system, brings the following clarifications:
“(5) Individuals who have lived for at least 30 years in areas affected by residual pollution due to the extraction and processing of non-ferrous metals containing copper, lead, sulfur, cadmium, arsenic, zinc, manganese, fluorine, chlorine, metallic and / or metallurgical coke, and ammonia and derivatives, as well as emissions of ammonia and derivatives, respectively in Baia Mare, Copsa Mica, Zlatna, Targu Mures, Slatina, Turnu Magurele and Ramnicu Valcea within an 8 km radius around these localities, benefit from the reduction of the standard retirement age with 2 years without the penalty provided in paragraph 4.”
Law no. 153/2017
Framework Law no. 153 of June 28, 2017, published in the Official Gazette Part I no. 492 of June 28, 2017 on the remuneration of personnel paid from public funds