- Law no. 4/2014
- Order no. 123/2014
- Emergency Ordinance no. 2/2014
- Emergency Ordinance no. 129/2000 – republished
- Resolution no. 77/2014
Law no. 4/2014
Law no. 4 of January 8, 2014, published in Official Gazette Part I no. 15 of 10.01.2014, for completing the Government Emergency Ordinance no. 44/2008 on economic activities performed by authorized individuals, individual enterprises and family businesses, makes the following mentions:
Comment: The present bill makes the following changes:
- Introduces in the General Provisions chapter the notion of: “husband/wife of the holder of individual enterprise/authorized individual”
- In the chapter Functioning registration and authorization is mentioned the holder’s obligation to request registration in the trade register of mentions regarding the participation of husband/wife in the activity performed by PFA/ individual enterprise, based on the own declaration of husband/wife and marriage certificate
- In the chapter Legal regime of PFA is mentioned the possibility of ensuring the husband/wife of the holder of PFA/individual enterprise in the pension system as well as in the unemployment insurance.
The law comes into force in 30 days after the publication in the Official Gazette.
Order no. 123/2014
Order no. 123 of January 29, 2014, published in Official Gazette Part I no. 87 of 04.02.2014, amending the Order of the National Agency for Fiscal Administration President no. 1950/2012, regarding the approval of forms’ model and content used to declare taxes with self-assessment regime or withholding, makes the following mentions:
- Appendix no. 4 “Expense account regarding excises“, code 14.13.01.03, is modified and replaced with appendix no. 1 to the present order.
- Appendix no. 6 “Instructions for completing form 100 “Statement on payment obligation to the state budget”, code 14.13.01.99/bis, is modified and replaced with appendix no. 2 to the present order.
- Appendix no. 11 “Classification of payment obligation to the state budget” shall be amended and replaced with appendix no. 3 to the present order.
The provisions from point 1 are applied starting with the declaration of annual duties associated with fiscal year 2013.
The provisions from points 2 and 3 are applied for the declaration of taxes and fees starting with 1 January 2014.
Emergency Ordinance no. 2/2014
Emergency Ordinance no. 2 of January 29, 2014, published in Official Gazette Part I no. 104 of 11.02.2014, amending and supplementing Law no. 95/2006 on healthcare reform and amending and supplementing certain acts, makes the following remarks:
Comment: Among the changes and additions brought by the present law we mention:
- rephrasing the provision of article no. 211 of Law 95/2006 regarding insured persons and the basic service package.repealing para. 2 of art. 214 of Law no. 95/2006
- repealing para. 3 of art. 215 of Law no. 95/2006
- specifications regarding persons who are not insured and who benefits of the minimum package of medical services
- amendments and repeals of some articles from section Prevention health services
- changes of some articles from section Curative medical services
- specifications regarding medical services that are not reimbursed from the national unique fund of social health insurance
- collecting contributions from individual and juridical persons who have the quality of employer, as well as contributions owed by individuals required to ensure, is made by ANAF according to GO no. 92/20013 republished, amended and supplemented
- incomes on which is established the contribution for holidays and for health insurance allowances and the contribution rate are stipulated in Law no. 571/2003 – Fiscal Code
Emergency Ordinance no. 129/2000 – republished
Ordinance no. 129 of 2000 on adults vocational training has been republished under Article V of Law No. 167/2013, in Official Gazette Part I no. 110 of 13.02.2014, giving the texts a new numbering.
Resolution no. 77/2014
Resolution no. 77 of February 5, 2014, published in Official Gazette Part I no. 108 of 12.02.2014, amending and supplementing the Methodological Norms for applying Law no. 571/2003 regarding the Fiscal Code, approved by Government Decision no. 44/2004, makes the following mentions:
Comment: The present decision amends the income tax, tax on incomes of micro-enterprises, tax on incomes of non-residents, VAT and excise.