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Tax news  All 2004  January Law 577/2003 re approval of Government Emergency Ordinance 9/2003 re State Pension System Official Gazette 1/5 January 2004 Government Ordinance 1537/2003 re "National Control Authority" Official Gazette 4/6 January 2004 Order 1848/2003 of the Ministry of Finance re income tax brackets for 2004 Official Gazette 4/6 January 2004 Order 1844/2003 of the Ministry of Finance re exoneration from payment of VAT in customs Official Gazette 9/7 January 2004 Order 1846/2003 of the Ministry of Finance re VAT exemption for exports and for international transports Official Gazette 10/8 January 2004 Order 1828/2003 of the Ministry of Finance re necessary documents for acquiring of excisable goods with a tax exempted regime Official Gazette 13/8 January 2004 Order 1845/2003 of the Ministry of Finance re instructions for application of provisions in title VI (VAT) of the Tax Code Official Gazette 14/8 January 2004 Order 1852/2003 re labelling models for certain excisable goods and the procedure for acquiring such labels Official Gazette 16/8 January 2004 Order 1853/2003 of the Ministry of Finance re fiscal documents used for excisable goods Official Gazette 17/9 January 2004 Government Decision 1591/2003 re admission in Romania of EU individuals using identity cards Official Gazette 17/9 January 2004 Norm 11/2003 of the National Bank of Romania re individual and consolidated surveillance of funds Official Gazette 17/9 January 2004 Order 1842/2003 re model of the Social Security Contributions Declaration Official Gazette 18/9 January 2004 Order 1850/2003 of the Ministry of Finance re approval of some forms re income tax Official Gazette 18/9 January 2004 Government Decision 1531/2003 re Romania – Switzerland Agreement for mutual elimination of visas Official Gazette 20/12 January 2004 Government Decision 1553/2003 re revaluation of immovables and determination of entrance value for fixed assets Official Gazette 21/12 January 2004 Norm 1/2004 of the National Bank of Romania re reference interest for January 2004 (21.25% per year) Official Gazette 21/12 January 2004 Law 590/2003 regarding" TREATIES" Official Gazette 23/12 January 2004 Order 1826/2003 of the Ministry of Finance re accounting principles Official Gazette 23/12 January 2004 Order 1849/2003 of the Ministry of Finance re "personalization" of "special regime" forms Official Gazette 25/13 January 2004 Order 1250/2003 of the Ministry of Finance re procedure to be followed by banks (Romanian legal entities), to inform Romanian tax authorities about opening/closing of bank accounts by owners Official Gazette 32/15 January 2004 Order 1817/2003 of the Ministry of Finance re amendment of per-diems for domestic business travel Official Gazette 35/16 January 2004 Order 213/2003 of the Competition Council re State Aid as short term loans for exports Official Gazette 42/19 January 2004 Order 7/2004 of the Ministry of Work and Social Solidarity re amendment of Order 340/2001 Official Gazette 45/20 January 2004 Norm 12/2003 of the National Bank of Romania re surveillance of solvency and exposures of credit institutions Official Gazette 51/21 January 2004 Order 1827/2003 of the Ministry of Finance re amendment of accounting rules Official Gazette 53/22 January 2004 Decision 1786/2003 of the National Control Authority re Technical Norms for interpretation of the harmonised system of names and codes of merchandise (third edition from 2002) Official Gazette 59/23 January 2004 Protocol 11/2004 re minimum prices for alcoholic products and groups of products Official Gazette 64/26 January 2004 Decision of the Ministry of Finance 10/2003 re rulings for applying VAT provisions Official Gazette 65/26 January 2004 Order 141/2004 of the Ministry of Finance re VAT exemptions for goods and services financed through international aid programs Official Gazette 65/26 January 2004 Order 1829/2003 of the Ministry of Finance re accounting procedures for non-for-profit organizations Official Gazette 66/27 January 2004 Order 137/2004 re ethical code of the officials working in taxpayer’s assistance departments within Tax Authorities Official Gazette 66/27 January 2004 Order 1/2004 of the Ministry of Finance re amendment of instructions referring to transparency of information representing tax liabilities unpaid to the State Budget Official Gazette 73/28 January 2004 Order 171/2004 of the Ministry of Finance re standard financial-accounting forms for VAT purposes Official Gazette 73/28 January 2004 Government Ordinance 9/2004 re financial guarantee contracts Official Gazette 78/30 January 2004 Order 1/2004 of the National Securities Commission re "prudential administration of the portfolio of a securities company" Official Gazette 79/30 January 2004 Instructions 1/2004 of the National Securities Commission re "prudential administration of the portfolio of a securities company" Official Gazette 79/30 January 2004 Government Ordinance 6/2004 of the Ministry of Finance and National Bank of Romania re cross-border transfers Official Gazette 82/30 January 2004 Order 192/2004 re annual taxation brackets for computation of the Global Income Tax for 2003 income Official Gazette 82/30 January 2004 Order 10/2004 re procedure in case of credit institutions bankruptcy Official Gazette 84/30 January 2004 Government Ordinance 29/2004 re financial measures (electronic cashing machines,  criminal tax records, VAT and custom duties exemption, financial discipline) Official Gazette 90/31 January 2004 February Order 160/2004 of the Ministry of Finance re pre printed forms for administration of tax on income for individuals Official Gazette 95/2 February 2004 Order 30/2004 of the Ministry of Work and Social Solidarity re procedure for monthly declaration of liabilities to Unemployment Budget Official Gazette 102/3 February 2004 Government Decision 67/2004 re interest rate for non-payment of tax liabilities in due time, during the rescheduling of tax payments (0.06% per day of late payment) Official Gazette 104/4 February 2004 Order 79/2004 of the Health Ministry re entering into force of Order 268/441/117 /2003 re definitions, descriptions and presentation of spirits (entry into force starting 31.08.2004) Official Gazette 106/4 February 2004 Government Decision 64/2004 re the number of work permits that could be issued to foreigners in 2004 Official Gazette 108/5 February 2004 Instruction 2/2004 of the National Bank of Romania (NBR) re reference interest rate for ROL amounts valid for February 2004 (21.25% per year) Official Gazette 111/5 February 2004 Government Decision 44/2004 re approval of the NORMS for application of the TAX CODE Official Gazette 112/6 February 2004 Ruling 1/2004 of NBR re Hard Currency Regulations Official Gazette 117/10 February 2004 Order 52/2004 of the Ministry of Work and Social Solidarity re the value of a meal ticket for the first semester in 2004 (61,000 ROL) Official Gazette 120/10 February 2004 Decision 89/2004 re amendment of Decision 119/2003 of the president of the Health Insurance National House re approval of the Norms for Romania-Turkey social security agreement Official Gazette 122/11 February 2004 Order 228/2004 of the Ministry of Finance re entering into force of the Double Tax Treaty between Romania and Germany Official Gazette 123/11 February 2004 Norm of the NBR no. 2/2004 re reporting procedures for hard currency operations Official Gazette 127/12 February 2004 Norm of the NBR no. 3/2004 re reporting procedures for "capital" hard currency operations Official Gazette 127/12 February 2004 Order 24/2004 of the Ministry of Work and Social Solidarity re approval of the Norms for applying art. 25 and 26 in the 2004 State Social Security Budget (insurance for work accidents and professional diseases) Official Gazette 128/12 February 2004 Order 252/2004 of the Ministry of Finance re Ethical code for the internal auditor Official Gazette 128/12 February 2004 Order 256/2004 of the Ministry of Finance re VAT return form Official Gazette 129/12 February 2004 Order 257/2004 of the Ministry of Finance re special VAT return form Official Gazette 129/12 February 2004 Order 161/2004 of the Ministry of Finance re income tax forms ("FISE FISCALE") Official Gazette 129/12 February 2004 Order 3102/2004 of the Insurance Surveillance Commission re approval of the Norms for drafting and centralisation of financial reports for insurance and reinsurance companies and insurance brokers, for 2003 Official Gazette 135/16 February 2004 Order 264/2004 of the Ministry of Finance re interest computation for profit tax differences existing between tax liabilities as of 25th January of the following fiscal year and the tax due according to the profit tax declaration Official Gazette 140/17 February 2004 Norms 1/3/2004 of NBR and National Securities Commission re Norms for application of Law 190/1999 re mortgage loans for real estate Official Gazette 141/17 February 2004 Order 69/2004 of the Foreign Affairs Ministry re procedure to be followed in case of appeals against refusal to issue export registration certificate or licence Official Gazette 145/18 February 2004 Order 289/2004 of the Ministry of Finance re setting up of the Fiscal Committee Official Gazette 148/19 February 2004 Decision 47/2003 of the National Health Insurance House re approval of the National Health Insurance House Statute Official Gazette 152/20 February 2004 Order 1829/2004 of the Ministry of Finance re approval of Accounting Instructions for Non-for-profit entities Official Gazette 66 Bis/27 January 2004 Law 7/2004 re Code of conduct for Government employees Official Gazette 157/23 February 2004 Order 281/2004 of the Ministry of Finance re pre-printed form 100 "Declaration of the liabilities to be paid to the general consolidated budget 14.13.01.01/a" Official Gazette 158/23 February 2004 Law 5/2004 re ratification of the Double Tax Treaty between Romania and Morocco Official Gazette 161/24 February 2004 Rectification 44/2004 of the Official Gazette re the Norms for application of the Fiscal Code (the rectification is referring to Local taxes) Official Gazette 161/24 February 2004 Government Decision 129/2004 re approval of the Agreement between Romania and Russia for collaboration and assistance in customs Official Gazette 162/25 February 2004 Government Decision 130/2004 re approval of the Agreement between Romania and Albania for collaboration and assistance in customs Official Gazette 162/25 February 2004 Order 2/263/2004 of the Ministry of Finance and NBR re accounting regulations for banks Official Gazette 163/25 February 2004 Ruling 2/2004 of the NBR re use of IBAN codes in Romania Official Gazette 165/25 February 2004 Government Decision 115/2004 re protection equipment Official Gazette 166/26 February 2004 Government Decision 181/2004 re amendment of the Free Trade Agreement between Romania and Turkey Official Gazette 168/26 February 2004 Government Decision 179/2004 re Agreement between Romania and Ukraine for travel of its citizens on a reciprocity basis Official Gazette 169/26 February 2004 March Order 77/2004 of the Ministry of Trade and Economy re checking of gambling machines Official Gazette 175/1 March 2004 Order 303/2004 of the Ministry of Finance re Instructions for VAT exemption in case of delivery of goods and rendering of services Official Gazette 183/3 March 2004 Order 3/2004 of the NBR re financial reports for Banks Official Gazette 184/3 March 2004 Order 3106/2004 of the Insurance Surveillance Commission re limitation of risks for consumption and real estate loans Official Gazette 185/3 March 2004 Order 3105/2004 of the Insurance Surveillance Commission re inside audit standards for insurance companies Official Gazette 186/3 March 2004 Government Decision 233/2004 re abrogation of laws Official Gazette 191/4 March 2004 Instruction 4/2004 of the National Bank of Romania (NBR) re reference interest rate for ROL amounts valid for March 2004 (21.25% per year) Official Gazette 199/5 March 2004 Order 24/334/2004 of the Ministry of Finance re amendment of the custom taxes exemption list for promotion of direct investments Official Gazette 200/5 March 2004  Government Emergency Ordinance 194/2002 *** republished, re foreign individuals regime in Romania Official Gazette 201/8 March 2004 Order 300/2004 of the Ministry of Finance, re tax registration forms and fiscal domicile registration forms for Romanian and foreign individuals, and for entities Official Gazette 202/8 March 2004 Norms 3/2004 of NBR, re amendment of Ruling 1/2000 regarding cash market operations, and incentives for loans and deposits Official Gazette 202/8 March 2004 Order 354/2004 of the Ministry of Finance, re procedure to be followed for approval of the entities that would import custom taxes exempted goods Official Gazette 205/9 March 2004 Law 25/2004 re approval of Emergency Government Ordinance 96/2003 regarding maternity protection at the place of work Official Gazette 214/11 March 2004 Law 29/2004, re approval of Emergency Government Ordinance 119/2003 referring to prorogation of the due date provided at art. 17, align 1, in Law 507/2002 re carrying out of self-employed activities by individuals The prorogation is effective until 30 September 2004. Official Gazette 218/12 March 2004 Rectification 2/2004 of the Official Gazette, re Norm 2/2004 of the NBR regarding statistic purposes reporting procedures for hard currency operations Official Gazette 225/15 March 2004 Order 3330/2004 of the Ministry of Education Research and Youth, re amendment of the annex at Order 4638/2001 for approval of Norms for teaching of migrating worker’s children Official Gazette 228/16 March 2004 Decision 40/2004 of the Constitutional Court, re Procedural Tax Code (referring to appeal against execution) Official Gazette 229/16 March 2004 Order 338/2004 of the Ministry of Finance, re procedures to be followed in case of negative VAT returns with reimbursement option Official Gazette 231/16 March 2004 Order of the Ministry of Finance 166/2004, re compensation of tax liabilities according to art. VIII, align 2, of Government Ordinance 29/2004 (excise taxes in case of fuel for ships) Official Gazette 234/17 March 2004 Order 31/378/2004 of the National Prognosis Commission and Ministry of Finance, re amendment of the custom taxes exemption list for promotion of direct investments Official Gazette 235/17 March 2004 Law 39/2004, re approval of Government Emergency Ordinance 90/2003 regarding Romanian Customs Code Official Gazette 238/18 March 2004 Government Decision 290/2004, re amendment of Government Decision 247/2003 regarding Employee’s General Register Official Gazette 238/18 March 2004 Order 128/2004 of the Ministry of Economy and Trade, re list of the Romanian standards which adopt European harmonised standards for packages and packages wastes Official Gazette 244/19 March 2004 Decision 339/2004 of the Natural Gas Authority, re useful life for assets used in gas industry Official Gazette 248/22 March 2004 Order 51/2004 of the Competition Council, re State aid granted to an entity within a period a three years, without prior notification (maximum level has been increased to 4 billion ROL) Official Gazette 248/22 March 2004 Government Decision 304/2004, re the Trade Agreement between Romania and Kenya Official Gazette 249/22 March 2004 Order 376/2004 of the Ministry of Finance, re categories of taxes for which tax authorities would mail tax declarations Official Gazette 250/22 March 2004 Ruling 5/2004 of NBR, re abrogation of some provisions regarding cash operations (NBR Ruling 2/1996) Official Gazette 250/22 March 2004 Order 340/2004 of the Ministry of Finance, re approval of Decision 1/2004 of the Fiscal Committee for application of VAT Official Gazette 253/23 March 2004 Government Decision 366/2004, re organisation of National Customs Authority Official Gazette 256/23 March 2004 Government Decision 334/2004, re Agreement between Romania and Estonia for abrogation of visa requirements in case of travel between the two countries Official Gazette 258/24 March 2004 Government Decision 333/2004, re EU citizens admission in Romania based on identity cards (this regime would include Swiss citizens) Official Gazette 259/24 March 2004 Government Decision 335/2004, re agreement between Romania and Turkey for travel of their citizens between the two countries Official Gazette 259/24 March 2004 Decree 144/2004 re submission for Parliament ratification, of the Free Trade Agreement between Romania and Serbia and Montenegro Official Gazette 268/26 March 2004 Order 6/2004 of the National Securities Committee, in connection with application of Ruling 1/2004 re National Securities Committee organisational chart Official Gazette 272/29 March 2004 Ruling 1/2004 of the National Securities Committee, re National Securities Committee organisational chart Official Gazette 272/29 March 2004 Ruling/29 March 2004 of the Competition Council, re application of the Competition law (Law 21/1996), in case of vertical agreements in the automotive industry Official Gazette 280/31 March 2004 Ruling/29 March 2004 of the Competition Council, re authorisation of economic centralisation Official Gazette 280/31 March 2004 Instructions/29 March 2004 re acceptable corrective measures in case of conditional authorisations of economic centralisation Official Gazette 280/31 March 2004 Order 63/2004, of the Competition Council, re enforcing of rulings and instructions for application of the Competition law (Law 21/1996) Official Gazette 280/31 March 2004 Government Decision 382/2004, re approval of the Agreement between Romania and Lithuania for repeal of visa requirements Official Gazette 282/31 March 2004 April Law 72/2004 for, abrogation of Emergency Government Ordinance 60/1999 re labelling system for cigarettes, tobacco products and alcoholic drinks Official Gazette 286/1 April 2004 Law 73/2004 for abrogation of Emergency Government Ordinance 83/1998, re taxation of income derived by non-residents (individuals and entities) from Romania Official Gazette 286/1 April 2004 Ruling /26 March 2004 of the Competition Council, re organisation functioning and procedures of the Competition Council Official Gazette 288/1 April 2004 Ruling /26 March 2004 of the Competition Council, re tariffs to be paid and payment procedures for the services provided by the Competition Council according to the Law 21/1996 Official Gazette 288/1 April 2004 Instructions/26 March 2004 of the Competition Council, re relevant market definition and for determination of the substantial market share Official Gazette 288/1 April 2004 Instructions/26 March 2004 of the Competition Council, re application of competition rules and access agreements in electronic telecommunications Official Gazette 288/1 April 2004 Instructions/26 March 2004 of the Competition Council, re determination of authorisation tax for economic concentrations Official Gazette 288/1 April 2004 Order 61/2004 of the Competition Council, re application of rulings and instructions issued in connection with the Competition law (Law 21/1996) Official Gazette 288/1 April 2004 Order 2188/379/2004 of the Ministry of Culture and Ministry of Finance, re payment, cashing and verification of cultural stamp duties amounts, representing royalties and connected rights Official Gazette 290/1 April 2004 Order 7/2004 of the National Securities Committee, re approval of Ruling 2/2004 referring to transparency and integrity of RASDAQ securities market Official Gazette 290/1 April 2004 Ruling 2/2004 of the National Securities Committee, re amendment of Ruling 2/2002 of the National Securities Committee referring to transparency and integrity of RASDAQ Official Gazette 290/1 April 2004 Government Decision 350/2004, re amendment of the Ruling for organisational chart and functioning of the Electronic Archive for Real estate warranties (previously approved by Government Decision 802/1999) Official Gazette 294/5 April 2004 Order 460/2004 of the Ministry of Finance, re standard form of the annual tax declaration that should be filed by foreign legal entities that have a Representative Office in Romania or that would close a Representative Office in Romania Official Gazette 297/5 April 2004 Order 136/2004 of Ministry of Work, Social Solidarity, and Family re applicability of some provisions in Emergency Government Ordinance 105/2003 (complementary family allocation and mono-parental allocation) Official Gazette 298/5 April 2004 Decision 232/2004 of National Control Authority and National Customs Authority, re use of "Supplier declaration for products with an original preferential character" for products which do not have an original preferential character Official Gazette 300/6 April 2004 Order 8/2004 of the National Securities Committee, re application of Instructions 2/2004 re conditions to qualify as an administrator of a securities company Official Gazette 303/6 April 2004 Instruction 6/2004 of the National Bank of Romania, re reference interest rate valid for April 2004 (21.25% per year) Official Gazette 303/6 April 2004 Government Decision 428/2004, re approval of Norms for determination of customs value for goods belonging to travellers and other individuals Official Gazette 307/7 April 2004 Law 74/2004, re rejection of Government Ordinance 86/1998 regarding labelling system for cigarettes, tobacco products and alcoholic drinks Official Gazette 308/7 April 2004 Law 75/2004, re rejection of Government Ordinance 47/2000 regarding labelling system for cigarettes, tobacco products and alcoholic drinks Official Gazette 308/7 April 2004 Order 134/2004 of the Ministry of Work, Social Solidarity and Family , re amendment of Order 340/2001 regarding public pension system and other social security rights (social security declaration form in case of taxpayers with branches and working points) Official Gazette 312/8 April 2004 Instruction 7/2004 of the National Bank of Romania, re amendment of Ruling 1/2004 re hard currency operations Official Gazette 313/8 April 2004 Order 520/2004 of the Foreign Affairs Ministry, for entry into force of the Social Security Agreement between Romania and Czech Republic Official Gazette 322/14 April 2004 Law 110/2004 for repeal of Government Emergency Ordinance 66/1997 re tax exemption for the salaries and/or income derived by foreign consultants following activities carried out in Romania based on loan agreements Official Gazette 325/15 April 2004 Order 516/2004 of the Foreign Affairs Ministry, for entry into force of the Free Trade Agreement between Romania and Macedonia Official Gazette 331/16 April 2004 Order 517/2004 of the Foreign Affairs Ministry, re entry into force of the Agreement for protection of investments between Romania and Azerbaidjan Official Gazette 331/16 April 2004 Order 519/2004 of the Foreign Affairs Ministry, for entry into force of the Agreement for elimination of visas on a reciprocity basis between Romania and Switzerland Official Gazette 331/16 April 2004 Law 108/2004, re approval of the Government Emergency Ordinance 45/2003, referring to "local public financing" Official Gazette 336/16 April 2004 Law 107/2004, for amendment of Law 76/2002 with regard to unemployment insurance system and incentives for employment of the work force Official Gazette 338/19 April 2004 Legislation issued by the Romanian Competition Council Official Gazette 340/19 April 2004 Order 9/2004 of the National Securities Committee for application of "cumulative voting method in case of publicly held companies" Official Gazette 352/22 April 2004 Ruling 3/25 March 2004 of the National Securities Committee, for application of "cumulative voting method in case of publicly held companies" Official Gazette 352/22 April 2004 Law 116/ 2004, for approval of Government Ordinance 29/2004 re "financial measures" (electronic fiscal receipts machines, customs, excise tax, budgetary claims, VAT, banks) Official Gazette 353/22 April 2004 Order 484/2004 of the Ministry of Finance, re entry into force of the Double Tax Treaty between Romania and Azerbaidjan Official Gazette 358/23 April 2004 Order 527/2004 of the Ministry of Finance, re amendment of the Order of the Ministry of Finance 1849/2003 re "personalization of the pre-printed special regime forms" and of the Order of the Ministry of Finance 171/2004 for approval of VAT financial-accounting forms Official Gazette 358/23 April 2004 Order 528/ 2004 of the Ministry of Finance, for approval of the Norms re VAT reimbursement for individuals which are not living in Romania Official Gazette 358/23 April 2004 Law 130/2004, for amendment of law 203/1999 re work permits Official Gazette 364/26 April 2004 Government Decision 518/2004, for approval of the Norms for temporary or final exports of "cultural mobile goods" Official Gazette 370/28 April 2004 Legislation issued by the Romanian Competition Council Official Gazette 374/29 April 2004 Order 576/2004 of the Ministry of Finance, for approval of Decision 2/2004 of the Fiscal Committee for application of provisions re profit tax, double tax treaties, excise tax, and VAT Official Gazette 376/29 April 2004 Government Decision 537/2004, for approval of the Norms for application of Emergency Government Ordinance 96/2003 regarding "protection of maternity at the employment places" Official Gazette 378/29 April 2004 Order 225/2004 of the Ministry of Economy and Trade, re organisation of the Committee for approval of financial incentives Official Gazette 380/30 April 2004 Government Decision 594/2004 for approval of the Agreement between Romania and France re employment of individuals subsidised by members of diplomatic missions Official Gazette 384/30 April 2004 May Order 600/2004 of the Ministry of Finance, for approval of form 710 "Amending Declaration" Official Gazette 397/4 May 2004 Government Decision 653/2004, for exception of Romanian entering visa obligation for citizens of Lithuania Official Gazette 415/10 May 2004 Instruction 10/2004 of the National Bank of Romania, re reference interest rate valid for May 2004 (21.25% per year) Official Gazette 418/11 May 2004 Law 142/2004, for amendment of art. 2 in Government Ordinance 66/1999 for adherence of Romania to the Convention regarding suspension of the request for supra-legalisation of official foreign deeds (Hague/1961) Official Gazette 421/11 May 2004 Legislation issued by the Romanian Competition Council Official Gazette 430/13 May 2004 Order 716/2004, for approval of the procedure for income tax decrease in case of construction of dwellings Official Gazette 431/13 May 2004 Government Decision 696/2004, regarding travel of the Serbia and Montenegro citizens into Romania Official Gazette 436/17 May 2004 Legislation issued by the Romanian Competition Council Official Gazette 437/17 May 2004 Legislation issued by the Romanian Competition Council Official Gazette 439/17 May 2004 Order 101/2004 of the Romanian Competition Council, re computation of the turnover Official Gazette 440/17 May 2004 Legislation issued by the Romanian Competition Council Official Gazette 443/18 May 2004 Government Decision 741/2004, for amendment of the annex to Government Decision 518/1995, re per diem for government employees travelling abroad Official Gazette 446/19 May 2004 Law 183/2004 for approval of Government Ordinance 15/2003 in connection with the Trade Register Official Gazette 461/24 May 2004 Law 184/2004 for approval of Government Emergency Ordinance 121/2003 amending the competition law Official Gazette 461/24 May 2004 Law 160/2004, for approval of Government Emergency Ordinance 122/2003 re setting up of industrial park "Commercial Company Roman SA" in Brasov Official Gazette 462/24 May 2004 Law 189/2004 for amendment of Law 24/2000, re legislative techniques for drafting Romanian laws Official Gazette 463/24 May 2004 Law 174/2004, for approval of Government Ordinance 92/2003 re "Procedural Tax Code" Official Gazette 465/ 25 May 2004 Law 158/2004, re abrogation of old legislation Official Gazette 467/25 May 2004 Order 750/2004, of the Ministry of Finance re approval of the procedure for VAT reimbursements requests, in case of exempted operations as provided at art. 143 in the Tax Code Official Gazette 468/25 May 2004 Law 188/2004 re ratification of the Free Trade Agreement between Romania and Serbia and Montenegro Official Gazette 469/25 May 2004 Law 190/2004 for incentives for privatisation and development of agricultural commercial companies Official Gazette 470/26 May 2004 Order 751/2004 of the Ministry of Finance, re amendment of Order of the Ministry of Finance 569/2003 re "final annual assessment forms" Official Gazette 471/26 May 2004 Law 172/ 2004, for amendment of Law 136/1995 re insurance and reinsurance in Romania Official Gazette 473/26 May 2004 Government Decision 783/2004, re approval of taxable values, local taxes (property taxes) levels, other similar taxes and applicable fines for year 2005 Official Gazette 482/28 May 2004 Order 1290/2004 of the Ministry of Justice, re "guarantees approval forms", for registration in "Guarantees Electronic Archive" Official Gazette 482/28 May 2004 Law 201/ 2004 for amendment of Law 51/1995 re lawyers Official Gazette 483/28 May 2004 June Law 178/2004, for amendment of Government Ordinance 39/1996 re "Bank deposits guarantees fund" Official Gazette 489/1 June 2004 Order 743/2004 of the Ministry of Finance, re application of Government Decision 831/1997 ("pre-printed special regime forms") and for approval of a "special regime form" Official Gazette 496/2 June 2004 Law 200/2004, for recognition of diplomas and professional qualifications for professions existing according to Romania law Official Gazette 500/3 June 2004 Order 380/2004 of the National Control Authority and National Customs Authority, for amendment of Decision 283/2003 in connection with enforcing rules adopted by European Union Commission re classification of merchandise Official Gazette 501/3 June 2004 Instruction 11/2004 of the National Bank of Romania, re reference interest rate valid for June 2004 (21.25% per year) Official Gazette 501/3 June 2004 Law 212/2004, for private health insurance Official Gazette 505/4 June 2004 Government Decision 802/2004 for amendment of the Rulings for application of the Romanian Customs Code (Government Decision 1114/2001) Official Gazette 509/7 June 2004 Law 239/2004 for amendment of Government Emergency Ordinance 24/1998 re underdeveloped zones Official Gazette 514/8 June 2004 Legislation issued by the Romanian Competition Council Official Gazette 521/9 June 2004 Government Decision 831/2004 for approval of the Norms re admitted limits for perishable goods Official Gazette 522/10 June 2004 Joint Order 379/2004 of the National Control Authority/Customs Authority, for application of rulings adopted by EU Commission re classification of combined merchandise Official Gazette 524/ 10 June 2004 Order 121/2004 of the Competition Council, re State aid for protection of the environment Official Gazette 525/10 June 2004 Order 122/2004, of the Competition Council re State aid for training of employees Official Gazette 525/10 June 2004 Order 123/2004 of the Competition Council re State aid for export loans Official Gazette 525/10 June 2004 Order 869/2004 of the Ministry of Finance, re trading of merchandise in a "duty free regime" Official Gazette 533/14 June 2004 Petroleum law 238/2004 Official Gazette 535/15 June 2004 Joint Order 470/2004 of the National Control Authority and National Customs Authority re approval of the "model" of the standard Official report for sanctions Official Gazette 539/16 June 2004 Law 244/2004 for amendment of Law 84/1992 re free trade zones Official Gazette 543/17 June 2004 Law 203/1999 re work permits *** Republished Official Gazette 524/ 17 June 2004 Government Decision 932/2004, for amending of the annex to the Government Decision 1521/2003, re temporary custom duties decrease for some categories of imported merchandise (meat) Official Gazette 551/21 June 2004 Law 240/2004 re responsibility of producers for damages generated by malfunctioning products Official Gazette 552/22 June 2004 Government Decision 934/2004, for amendment of the Norms for application of Law 76/2002 re unemployment insurance system and incentives for employment of the work force Official Gazette 558/23 June 2004 Government Decision 936/2004, re procedure and criteria for granting of non-refundable funds from the unemployment insurance fund Official Gazette 558/23 June 2004 Government Decision 937/2004, for amendment of the procedures re access to incentives for employment of the work force (Government Decision 377/2002) Official Gazette 558/23 June 2004 Law 255/2004, for amendment of Law 51/1995, re lawyers Official Gazette 559/23 June 2004 Government Ordinance 92/2003, *** Republished re Procedural Tax Code Official Gazette 560/24 June 2004 Law 245/2004, re general security rules for products Official Gazette 565/25 June 2004 Law 253/2004, re payments using financial instruments Official Gazette 566/28 June 2004 Emergency Government Ordinance 51/2004, re rescheduling of the due date for changing of the trade registration and tax registration certificate Official Gazette 570/29 June 2004 Government Decision 977/2004, re increase of the excise tax levels for some products Official Gazette 570/29 June 2004 Law297/2004, re Capital Markets Official Gazette 571/29 June 2004 Joint Order 250/189/748/2004 of the Ministry of Finance, Ministry of Work and Ministry of Communication, re qualifying conditions for receiving the income tax exemption for creation of software products Official Gazette 573/29 June 2004 Law 276/2004, re public pensions system (changing of art. 169 in Law 19/2000 for recomputation of pensions) Official Gazette 573/29 June 2004 Law 300/2004, re authorisation of "self-employed individuals" and "family associations" which carry out independent economic activities (the law brings clarifications regarding foreign citizens) Official Gazette 576/29 June 2004 Law 315/2004, re regional development in Romania Official Gazette 577/29 June 2004 Law 278/2004, for approval of Government Ordinance 10/2004 re reorganisation and bankruptcy for credit institutions Official Gazette 579/30 June 2004 Law 282/2004, re protection of users in case of contracts providing the right to use immovable property for a limited period of time Official Gazette 580/30 June 2004 Law 312/2004, re National Bank of Romania Statute Official Gazette 582/30 June 2004 Emergency Government Ordinance 52/2004, re organisation of Customs Authorities Official Gazette 585/30 June 2004 Law 285/2004, for amendment of Law 8/1996 re royalties and connected rights Official Gazette 587/30 June 2004 July Government Decision 913/2004, re approval of taxes and tariffs for operations performed by Romanian Trade Register offices Official Gazette 589/1 July 2004 Government Decision 938/2004, re setting up conditions and procedures for authorisation of the " Temporary work agent" Official Gazette 589/1 July 2004 Government Decision 991/2004, re registration request form and registration certificate issued by the Romanian Trade Register Official Gazette 590/1 July 2004 Government Decision 979/2004, re travel of Serbia and Montenegro citizens into Romania Official Gazette 592/1 July 2004 Law 296/2004, re Consumption Code Official Gazette 593/1 July 2004 Law 309/2004, re free circulation into Romania of European Union and European Economic Space citizens Official Gazette 593/1 July 2004 Government Decision 861/2004, re approval of the double use products and technologies list, subject to export and import controls Official Gazette 598/2 July 2004 Order 764/2004 of the Ministry of Health, re approval of the Norms for use of colour photos and illustrations for health warnings on cigarettes packages Official Gazette 599/2 July 2004 Law 249/2004, re "Occupational Pensions" The law establishes the general framework for optional pension schemes and for occupational pension funds. Official Gazette 600/5 July 2004 Government Decision 899/2004, for amendment of Government Decision 349/2002, re packages and packages wastes Official Gazette 601/5 July 2004 Order 150/2004 and Ruling, of the Competition Council for authorisation of "economic concentrations" Official Gazette 601/5 July 2004 Government Decision 951/2004, for approval of the protocol between Romania and Croatia re succession to the agreements concluded between Romania and Federal Socialistic Republic of Yugoslavia (signed in Bucharest on 5th March 2004), and of the Protocol between Romania and Slovenia re list of the bilateral legal framework (signed in Bucharest on 5th April 2004) Official Gazette 605/6 July 2004 Communicate/2004, of the "Guarantee of deposits in the banking system Fond" Official Gazette 606/6 July 2004 Order 927/2004 of the Ministry of Finance, re procedures to declare and determine the tax on agricultural income Official Gazette 608/6 July 2004 Law 289/2004, re legal regime of the consumption loan agreements for individual consumers Official Gazette 611/6 July 2004 Order 948/4/2004 of the Ministry of Finance and National Bank of Romania, for amendment of Harmonised accounting rules for "credit institutions" (CEE Directive 86/635 and IAS for credit institutions) Official Gazette 620/8 July 2004 Instruction 14/2004 of the National Bank of Romania, re reference interest rate valid for July 2004 (20.75%/year) Official Gazette 621/8 July 2004 Government Decision 1030/2004, for amendment of Government Decision 1016/2003 regarding residency permits format Official Gazette 622/8 July 2004 Joint Order 765/454/2004 of the Health Ministry and of the Agriculture, Forest, and rural development Ministry, for approval of Technical Norms for storage, packaging, and trading of tobacco products Official Gazette 622/8 July 2004 Order 947/2004, for approval of the Accounting Reporting System at 30 June 2004 Official Gazette 623/9 July 2004 Order 1040/2004 of the Ministry of Finance, re approval of accounting norms for individuals that are considered taxpayers by the Tax Code Official Gazette 642/16 July 2004 Order 987/2004 of the Ministry of Finance, for approval of Decision 3/2004 of the Central Fiscal Commission re profit tax, VAT, and excise tax Official Gazette 645/16 July 2004 Order 1037/2004, of the Ministry of Finance for amendment of Order 161/2004 re tax filings for employees ("fisele fiscale") Official Gazette 649/19 July 2004 Government Decision 1050/2004, approving the Norms for application of the Procedural Tax Code (Government Ordinance 92/2003) Official Gazette 651/20 July 2004 Communicate/2004, of the "Guarantee of deposits in the banking system Fond", re the list of credit institutions whose clients would benefit of the guarantee for reimbursement of deposits opened with credit institutions Official Gazette 653/20 July 2004 Government Ordinance 49/2004, for amendment of the State Social Security Budget Official Gazette 656/21 July 2004 Government Ordinance 48/2004 re amendment of the State Budget Official Gazette 657/21 July 2004 Order 3107/2004, of the Insurance Surveillance Commission for approval of the accounting reporting system at 30 June 2004 for insurance companies, insurance-reinsurance companies, reinsurance companies and insurance brokers Official Gazette 662/22 July 2004 Law 348/2004, re denomination of the national currency. Starting July 1st 2005 denomination of the national currency lei would be: 10,000 current lei = 1 leu Official Gazette 664/23 July 2004 Government Decision 75/2001 *** re fiscal records ("cazierul fiscal") was republished Official Gazette 664/23 July 2004 Law 333/2004, for approval of Emergency Government Ordinance 86/2003 amending Law 73/2000 regarding environment fund Official Gazette 674/27 July 2004 Order 826/2004 of the National Control Authority and National Customs Authority, re custom procedures for some categories of merchandise (perishable goods) Official Gazette 676/27 July 2004 Order 1109/2004 of the Ministry of Finance, re approval of the standard form "Assessment Decision for additional tax liabilities determined by the tax verification" Official Gazette 676/27 July 2004 Order 1033/2004 of the Ministry of Finance, re setting up and attributions of the Central Fiscal Commission Official Gazette 677/28 July 2004 Order 1088/2004 of the Ministry of Finance, for approval of the Instructions re accounting of operations for offsetting accounting losses Official Gazette 679/28 July 2004 Government Ordinance 51/2004, for amendment of Government Ordinance 15/2002 re tariffs to be paid for use of the Romanian roads network Official Gazette 680/28 July 2004 Law 346/2004, re incentives for setting up and development of small and medium size enterprises Official Gazette 681/29 July 2004 Law 352/2004, for amendment of Law 19/2000 re public pension system and other social security rights Official Gazette 683/29 July 2004 Statute of the legal advisor profession/2004 Official Gazette 684/29 July 2004 Order 68/110/2004 of the National Prognosis Commission and Ministry of Finance, for amendment of the List containing technological equipment and installations (law 332/2001 re significant direct investments) excepted from payment of custom taxes Official Gazette 685/30 July 2004 Order 28/2004 of the National Securities Committee, for application of instructions 3/2004 regarding accounting reporting system at 30 June 2004, for companies falling under the rulings issued by the National Securities Committee Official Gazette 685/30 July 2004 Government Decision 1141/2004, for amendment of the Norms for application of Government Emergency Ordinance 96/2003 approved by Government Decision 537/2004 re protection of maternity at the employment place. The Government Decision is amending the method for determination of the maternity risk indemnity. Official Gazette 686/30 July 2004 Government Decision 1182/2004 re temporary import custom duties exceptions for some merchandise Official Gazette 690/30 July 2004 Instruction 16/2004 of NBR, re charging of commissions for operations performed through the general account of the State Treasury Official Gazette 690/30 July 2004 Instruction 17/2004 of NBR, re charging of commissions for hard currency operations Official Gazette 690/30 July 2004 August Government Decision 1162/2004, for amendment of the annex in Government Decision 518/1995 re per diem and accommodation expenses for government employees when travelling abroad for business purposes Official Gazette 695/2 August 2004 Government Decision 1145/2004, approving the Norms for application of the republished Law 203/1999 re work permits Official Gazette 697/3 August 2004 Order 1060/2004 of the Ministry of Finance, re approval of specific "special regime forms" for financial and accounting activity (include among other the account report for credit cards) Official Gazette 703/4 August 2004 Order 408/2004 of the Ministry of Work Social Solidarity and Family, for establishing the value for a meal ticket for second semester of 2004 (the value for a meal ticket was established at 65,000 ROL) Official Gazette 709/5 August 2004 Order 1124/2004 of the Ministry for Foreign Affairs, re entry into force of some treaties (custom agreements, double tax treaties, protection of investment, visa regime, trade agreements, free trade agreements, work force) Official Gazette 709/5 August 2004 Joint Order 399/974/2004, of the Ministry of Work Social Solidarity and Family and Ministry of Health, re filling in and issuance of illness days off certificates based on which state social indemnities are paid Official Gazette 714/6 August 2004 Order 29/2004 of the National Securities Committee, for approval of instructions 4/2004 regarding transitional measures for application of Law 297/2004 re Capital Markets Official Gazette 714/6 August 2004 Order 30/2004 of the National Securities Committee, for approval of instructions 5/2004 regarding transitional measures for prudent administration of financial investment companies portfolio Official Gazette 714/6 August 2004 Order 31/2004 of the National Securities Committee, for approval of instructions 6/2004 for abrogation of the Ruling regarding external independent censors Official Gazette 714/6 August 2004 Government Ordinance 57/2004, for amendment of Law 38/2003 re taxi and leasing transportation (within provisions of the law, words "Romanian legal person" are replaced with "legal person") Official Gazette 715/6 August 2004 Order 1163/2004 of the Ministry of Finance, for approval of Decision 4/2004 of the Central Fiscal Committee re application of profit tax and excise tax provisions Official Gazette 716/9 August 2004 Instruction 18/2004 of the National Bank of Romania, re reference interest rate valid for August 2004 (20.29%/year) Official Gazette 716/9 August 2004 Order 5/2004 of the National Bank of Romania, for amendment of the Joint order 999/3/2003 of the Minister of Finance and Governor of the National Bank of Romania approving the six month accounting reporting system for credit institutions Official Gazette 723/11 August 2004 Order 279/2004 of the Ministry of Work, Social Solidarity, and Family, for approval of verification procedures, insurance measures, and forced execution procedures in case of non-observance of the provisions in Law 76/2002, re unemployment insurance system (as amended) Official Gazette 725/11 August 2004 Order 34/2004 of the National Securities Committee, for approval of instruction 6/2004 amending instruction 4/2004 regarding transitional measures for application of Law 297/2004 re capital markets Official Gazette 731/13 August 2004 Order 1219/2004 of the Ministry of Finance, for approval of the Norms re procedure for granting certificates for exoneration of VAT payment in case of imports representing machinery, equipment, installations, agricultural machinery and means of transportation for production purposes, etc.(art. 157, align. (3), in law 571/2003 re Tax Code) Official Gazette 737/16 August 2004 Instruction 19/2004 of the National Bank of Romania, re amendment of the minimal compulsory reserve rate for hard currency amounts (30%) Official Gazette 738/16 August 2004 Ruling 4/2004 of the National Bank of Romania, re setting up of Banking Risk Authority The body is administrating (on behalf of NBR) for scope of the users, the banking risk information and information re card fraud (while preserving the banking secret). Official Gazette 739/16 August 2004 Government Decision 1234/2004 for approval of the procedure for deduction from the annual global income, of the expenses for rehabilitation of the domicile (reduce of heating losses and for improvement of heating comfort) Official Gazette 740/17 August 2004 Government Ordinance 61/2004 for amendment of align 1, in art. 1, in Government Ordinance 64/2001 re distribution of profit for state owned (in full or in part) companies Official Gazette 741/17 August 2004 Order 280/2004 of the Ministry of Work, Social Solidarity, and Family for approval of the standard contract, concluded by loans or grants beneficiaries with employment agencies Official Gazette 742/17 August 2004 Joint Order 549/145066/2004 of the Ministry of Agriculture, Forrest and Rural Development and Ministry of Finance, for granting of premiums for wine exports Official Gazette 748/17 August 2004 Government Ordinance 63/2004 for amendment of art 2 in Law 296/2002 re medical assistance in Romania provided to foreign citizens according to international agreements, conventions, and protocols, signed by Romania Official Gazette 760/19 August 2004 Order 485/2004 of the Ministry of Work, Social Solidarity, and Family for approval of the monthly declaration & filing procedure for employers to the Unemployment insurance fund Official Gazette 765/20 August 2004 Ruling 5/2004 of the National Bank of Romania, re capital of "credit institutions" considered from individual and consolidated perspective (adecvarea capitalului institutiilor de credit) EEC Directive 93/6, EEC Directive 98/31, EEC Directive 98/33 Official Gazette 768/23 August 2004 Government Ordinance 70/2004 re amendment of Accounting Law 82/1991 Official Gazette 773/24 August 2004 Government Ordinance 74/2004 for amendment of Government Ordinance 120/2002 re approval of the system for promotion of exports with financing from the State Budget Official Gazette 774/24 August 2004 Order 334/2004 of the Ministry of Environment and Water, re approval of the special form "Declaration re liabilities to be paid to the Environment Fund" Official Gazette 774/24 August 2004 Law 24/2004 *** Republished, re legislative technique for drafting of the laws Official Gazette 777/25 August 2004 Government Decision 1303/2004 for unilateral exception for obligation to obtain entering into Romania visa, for citizens of Andorra Official Gazette 781/25 August 2004 Ruling 9/2004 of the National Bank of Romania, for amendment of Ruling 12/2003 re surveillance of solvability and large exposures for banks Official Gazette 786/26 August 2004 Government Ordinance 72/2004 for amendment of art. 39, from Law 26/1990, re Romanian Trade Register. Official Gazette 791/27 August 2004 Amendment 346/2004 of the Official Gazette, for amendment of Law 346/2004 re development of small and medium size enterprises Official Gazette 791/27 August 2004 Government Decision 1297/2004 for indexing of state pensions and some other income for individuals Official Gazette 792/27 August 2004 Government Ordinance 83/2004 for amendment of Law 571/2003, re Romanian Tax Code |Tax Code amend1| Official Gazette 793/27 August 2004 Government Ordinance 85/2004 re protection of consumers when concluding and executing "contracts for services at distance" Official Gazette 796/27 August 2004 Government Ordinance 88/2004 re taking out of use of incompletely depreciated "physical or moral used fixed assets" (including corresponding constructions), in case of "stopped production capacities", belonging to entities which are part of the Ministry of Economy and Trade portfolio Official Gazette 796/27 August 2004 Government Ordinance 92/2004 for amendment of the 2004 Social Insurance Budget Official Gazette 798/30 August 2004 Government Ordinance 93/2004 for amendment of Emergency Government Ordinance 150/2002 re health insurance system Official Gazette 798/30 August 2004 Government Ordinance 90/2004 for amendment of Law 148/2000 re advertising Official Gazette 799/30 August 2004 Ruling 5/2004 of the National Bank of Romania, for amendment of Ruling 2/2004 re use of IBAN codes in Romania Official Gazette 799/30 August 2004 Government Ordinance 91/2004 for amendment of the 2004 State Budget Official Gazette 801/30 August 2004 Government Ordinance 94/2004 re financial measures. The Ordinance is enacting/amending, among other, legislation referring to: taking over of budgetary claims representing social contributions by the Ministry of Finance, provisions referring to postponement of tax payments, financial discipline (cash balance at the end of the day is established at 50,000,000 ROL), legislation referring to underdeveloped zones, Romanian Customs Code (including customs exempted goods), obligation of entities to use electronic cashing machines, amendment of State Aid legislation, legislation for setting up small and medium size enterprises, amendment of the Fiscal Code, services provided by tax consultants. Official Gazette 803/31 August 2004 Government Emergency Ordinance 59/2004, for amendment of Law 19/2000 re public pension system and other social insurance rights Official Gazette 804/31 August 2004 September Government Decision 1346/2004, re increase of public pensions as of September 2004 Official Gazette 807/1 September 2004 Rectification 405/2004 of the Official Gazette, to Order 405/2004 of the Ministry of Work Social Solidarity and Family re monthly declaration and filings to unemployment fund Official Gazette 808/1 September 2004 Government Decision 1296/2004, for approval of the Norms re conditions and procedure for granting written agreement for use of names as provided by art. 39 in Law 26/1990 re Trade Register Official Gazette 809/2 September 2004 Government Decision 1328/2004 for amendment of the General framework for granting medical assistance as approved by Government Decision 1485/2003 Official Gazette 809/2 September 2004 Order 545/2004 of the Ministry of Finance and National Agency for Tax Administration, re Procedure to grant approval for registration/deregistration for traders VAT taxpayers Official Gazette 813/3 September 2004 Order 1271/2004 of the Ministry of Finance, for approval of instructions re structure of IBAN codes for accounts representing budgetary income or expenses, and for accounts opened at State Treasury Official Gazette 813/3 September 2004 Government Emergency Ordinance 62/2004 re tourism parks Official Gazette 815/3 September 2004 Order 178/2004 of the National Agency for Mineral Resources, re list of petroleum exploitation perimeters offered for concession through public offer Official Gazette 818/6 September 2004 Order 1289/2004 of the Ministry of Finance for amendment of the methodology for exemption for the obligation to guarantee customs liabilities as approved by Order of the Minister of Finance 977/2000 as amended. The amendment refers to machinery and equipment used for building, development, and modernisation of national and European transportation network. Official Gazette 820/6 September 2004 Order 367/2004 of the Ministry of Environment and Waters, for amendment of the annex to the Order of the Ministry of Environment and Waters 117/2004 re approval of Norms for application of Government Decision 166/2004 for the project "Development of the system for collection of post-consumption PET wastes for recycling" Official Gazette 822/7 September 2004 Government Decision 1368/2004 for amendment of annex to Government Decision 1521/2003 for exception and temporary reduction of custom taxes at importation for some categories of merchandise. The amendment refers to live pork. Official Gazette 823/7 September 2004 Order 193/2004 of the National Agency for Mineral Resources, for approval of the list of exploitation perimeters for mining activities (including for gold, silver, mineral water), that will be subject to concession agreements Official Gazette 825/7 September 2004 Order 1304/2004 of the Minister of Finance, re standard forms used by tax inspectors Official Gazette 828/8 September 2004 Instruction 22/2004 of the National Bank of Romania, re reference interest rate valid for September 2004 (19,24% /year) Official Gazette 829/8 September 2004 Decree 668/2004 of the President of Romania, for submission to Parliament for ratification, of the Double Tax Treaty between Romania and Canada Official Gazette 832/9 September 2004 Decree 669/2004 of the President of Romania, for submission to Parliament for ratification, of the Double Tax Treaty between Romania and Estonia Official Gazette 832/9 September 2004 Decree 670/2004 of the President of Romania, for submission to Parliament for ratification, of the Double Tax Treaty between Romania and Federal Democratic Republic of Ethiopia Official Gazette 835/10 September 2004 Order 1305/2004 of the Ministry of Finance, re amendment of Order of the Ministry of Finance 1801/1995, for establishing of the regime for some standard pre-printed forms used for financial purposes Official Gazette 835/10 September 2004 Law 356/2004 for ratification of the Double Tax Treaty between Romania and FYRO Macedonia re civil legal assistance Official Gazette 8398/13 September 2004 Law 359/2004, re simplification of tax registration, licensing authorisation, and registration procedures with the Romanian Trade Register for; individuals, family associations and legal entities Official Gazette 839/13 September 2004 Government Decision 1449/2004 for amendment of the annex to the Government Decision 1521/2003 re custom taxes temporary decrease or exemption for some merchandise. The custom taxes decrease refers to pork meat. Official Gazette 839/13 September 2004 Order 1270/2004 of the Ministry of Finance, for amendment of the Order of the Minster of Finance 1801/1995 as amended. The order refers to "special regime tax forms" (taxes receipt). Official Gazette 842/14 September 2004 Order 1330/2004 of the Ministry of Finance, re amendment of the procedure for approval of entities that import custom taxes exempted goods (Government Ordinance 59/2003) Official Gazette 842/14 September 2004 Order 1, Instruction 1, Ruling 1, Ruling 2, Ruling 3, and Ruling 4/2004 of the Guarantee of Bank Deposits Fund, re annual contributions, payment and declaration procedures, compensation payments, and information that should be available to clients in connection with Guarantee of Bank Deposits Fund Official Gazette 844/15 September 2004 Order 526/2004 of the Ministry of Finance and National Agency for Tax Administration, regarding the procedure to modify the tax domicile of the taxpayer Official Gazette 845/15 September 2004 Order 1329/2004 of the Minister of Finance, re approval of the standard form "Declaration regarding secondary quarters" Official Gazette 845/15 September 2004 Order 220, Order 221, Order 222, Order 224 /2004 of Romanian Competition Council, re regional, aerial transportation and employment State Aid Official Gazette 847/16 September 2004 Ruling 10, Order 199, Order 219, Order 223, Order 225/2004 of the Romanian Competition Council, re State Aid for large investments projects, research and development, risk capital, and small and medium size enterprises Official Gazette 850/16 September 2004 Government Decision 1461/2004, for approval of the Program for development of small and medium size enterprises through funds, within the limits of the amounts paid for the reinvested profit Official Gazette 852/17 September 2004 Order 1326/2004 of the Ministry of Finance, for amendment of the Norms for application of VAT exemptions for building, development, restoration and rehabilitation of churches and other buildings used for these purposes Official Gazette 853/17 September 2004 Government Decision 1454/2004, re approval of the criteria for implantation of retailers structures with large surfaces, and definition of the sale structures typology Official Gazette 854/17 September 2004 Government Emergency Ordinance 67/2004, for amendment of art. 80, align 2, from Law 19/2000 re public pension system (pension point for 2005 is established at 2,955,592 ROL) Official Gazette 855/17 September 2004 Memorandum 1474/2004 between Romanian Tourism Authority and Chinese Tourism Authority, re "the program for organised tourism of Chinese citizens into Romania" Official Gazette 857/20 September 2004 List from 31st August 2004 of the Insurance Surveillance Committee, re authorised insurers Official Gazette 868/23 September 2004 List from 31st August 2004 of the Insurance Surveillance Committee, re authorised insurers brokers Official Gazette 868/23 September 2004 Joint Order 82/1386/2004 of the National Prognosis Commission and the Ministry of Finance, for amendment of the List re imported technological equipment, installation, software etc. exempted from customs duties as approved by Joint Order of the Ministry of Development and Prognosis and the Ministry of Finance 228/1437/2001 Official Gazette 874/24 September 2004 Order 1365/2004 of the Ministry of Finance, for approval of Decision 5/2004 of the Central Fiscal Committee re approval of solutions for application of VAT and tax procedure issues Official Gazette 879/27 September 2004 October Order 623/2004 of the Ministry of Finance and National Agency for Tax Administration, regarding id cards issued for tax executors which carry out forced execution procedures of the tax liabilities Official Gazette 896/1 October 2004 Order 240/2004 of the Competition Council, regarding application of the Ruling regarding third party complaints in case of State Aid illegally requested Official Gazette 897/1 October 2004 Law 374/2004 for acceptance of the amendments to art. 19 and 25 and to annex II, and abrogation of annexes XII and XIII regarding State Aid from the Free Trade Agreement between Romania and European Free Trade Association states, signed in Geneva on 10 December 1992, adopted through written procedure by Decision 3/2004 of the Romanian – EFTA committee on April 1st, 2004 Official Gazette 898/4 October 2004 Law 375/2004, for ratification of the additional Protocol to the "Protection of Investments on a reciprocity basis Treaty between Romania and USA", signed in Brussels on 22 September 2003 Official Gazette 898/4 October 2004 Law 376/2004 regarding private scholarships Official Gazette 899/4 October 2004 Government Decision 1541/2004 for amendment of art. 3 from Government Decision 834/1991 re valuation of land owned by state owned companies Official Gazette 899/4 October 2004 Order 1430/2004 of the Ministry of Finance, re issuance of administrative deeds by computers for global income tax purposes Official Gazette 900/4 October 2004 Government Decision 1560/2004 re setting up of industrial park "Snagov Tourist park" Official Gazette 905/5 October 2004 Instruction 24/2004 of the National Bank of Romania, re reference interest rate valid for October 2004 (18,75% /year) Official Gazette 911/6 October 2004 Government Emergency Ordinance 74/2004, for amendment of Government Ordinance 94/2004 re financial measures (incentives for restructuring, reorganisation and privatisation of State owned companies and local administration companies) Official Gazette 924/11 October 2004 Ruling 5/2002 of the National Securities Committee, re collection and administration of income for financing of the National Securities Committee Official Gazette 931/12 October 2004 Government Emergency Ordinance 75/2004, for amendment of Law 359/2004 re simplification of tax registration, licensing authorisation, and registration procedures with the Romanian Trade Register for: individuals, family associations and legal entities Official Gazette 932/12 October 2004 Norm 10/2004 of the National Bank of Romania re authorisation of: banks, institutions (other then banks) which are issuing electronic money, saving houses for building homes, and Romanian branches of foreign credit institutions Official Gazette 945/15 October 2004 Order 656/2004 of the Ministry of Finance, for approval of the procedure to balance the tax liabilities and other income owed to the State Budget and/or liabilities representing social contributions administered by the Ministry of Finance, by changing the ownership of assets subject to forced execution to State Public property assets Official Gazette 948/15 October 2004 Order 1242/2004 of the National Control Authority and National Customs Authority, for amendment of Decision 471/2002 of the General Director of the National Customs Authority, re application of the common transit system on Romanian territory Official Gazette 952/18 October 2004 Order 2582/c/2004 of the Ministry of Justice, for approval of the tariffs for auxiliary services rendered by the Registry of Trade offices Official Gazette 953/18 October 2004 Law 407/2004, for repeal of Government Ordinance 20/1998 re setting up and functioning of risk capital funds Official Gazette 956/19 October 2004 Protocol 12/2004 of the Alcoholic Beverages Association, re minimal prices for spirits established according to Romanian Tax Code Official Gazette 958/19 October 2004 Government Decision 1689/2004, for amendment of the annex to Government Decision 1521/2003, re exception and temporary reduction of import custom duties for some merchandise Official Gazette 959/19 October 2004 Joint Order 92/1521/2004 of the National Prognosis Commission and the Ministry of Finance, for amendment of the List re imported technological equipment, installation, software etc. exempted from customs duties as approved by Joint Order of the Ministry of Development and Prognosis and the Ministry of Finance 228/1437/2001 Official Gazette 966/21 October 2004 Decision 30/2004 of the Romanian Financial Auditors Chamber, for approval of the 2003 IFAC ethical and professional conduct code for financial audit Official Gazette 966/21 October 2004 Decision 31/2004 of the Romanian Financial Auditors Chamber, for amendment of the Norms re financial audit quality control procedures Official Gazette 966/21 October 2004 Order 45/2004 of the National Securities Committee, for approval of instruction 9/2004 regarding share capital of financial investments services companies Official Gazette 973/22 October 2004 Law 403/2004, for repeal amendment of Law 32/2000 re insurance companies and surveillance of insurance activity Official Gazette 976/25 October 2004 Order 713/2004 of the National Agency for Tax Administration, re Taxpayer’s rights and obligations during tax verifications Official Gazette 977/25 October 2004 Government Emergency Ordinance 84/2004, for amendment of art II in Law 149/2004 re reorganisation and bankruptcy procedures Official Gazette 981/25 October 2004 Order 1561/2004 of the Ministry of Finance, re approval of Decision 6/2004 re income tax, VAT, and tax procedures issues Official Gazette 982/26 October 2004 Order 382/2004 of the Ministry of Administration and Internal Affairs, for approval of the Guide for granting State Aids according to Government Emergency Ordinance 24/1998 re underdeveloped zones Official Gazette 988/27 October 2004 Law 414/2004, for approval of Government Ordinance 61/2004 re distribution of profit in case of State owned (in full or in part) companies. The law refers to participation of employees to the profit Official Gazette 992/28 October 2004 Law 420/2004, for approval of Government Ordinance 70/2004 amending the Accounting law (L 82/1991) Official Gazette 993/28 October 2004 Ordinance 59/1994 *** Republished, re import-export operations, in case of clearing and barter trade based on Governmental trade agreements Official Gazette 998/29 October 2004 November Law 415/2004, for approval of Government Ordinance 51/2004, re tariffs for use of the Romanian national roads network Official Gazette 1002/1 November 2004 Order 1606/2004 of the Ministry of Finance, for approval of Decision 8/2004 re profit tax Official Gazette 1003/1 November 2004 Government Decision 1737/2004, re issuance of additional work permits for foreigners in 2004 Official Gazette 1009/2 November 2004 Order 1376/2004 for approval of the Norms re accounting treatment in case of fusion, spin-off, liquidation, dissolution, and in case of retreat or exclusion of the associates from the commercial companies and the corresponding fiscal treatments Official Gazette 1012/3 November 2004 Rectification 5/2004 of the Official Gazette, re Norms 5/2004 of the National Bank of Romania, re capital of "credit institutions" considered from individual and consolidated perspective (adecvarea capitalului institutiilor de credit) EEC Directive 93/6, EEC Directive 98/31, EEC Directive 98/33 Official Gazette 1017/4 November 2004 Rectification 9/2004 of the Official Gazette re Norms 9/2004 of the National Bank of Romania, for amendment of Ruling 12/2003 re surveillance of solvability and large exposures for banks Official Gazette 1017/4 November 2004 Instruction 25/2004 of the National Bank of Romania, re reference interest rate valid for November 2004 (18,75% /year) Official Gazette 1020/4 November 2004 Law 411/2004, re pension funds privately administrated Official Gazette 1033/9 November 2004 Law 443/2004, for amendment and completion of law 58/1998 re banks Official Gazette 1035/9 November 2004 Law 459/2004, for approval of Government Ordinance 63/2004 re provision of medical assistance in Romania to foreign citizens, based on agreements, conventions, or international protocols to which Romania is part Official Gazette 1035/9 November 2004 Order 2068/2004 of the Ministry for Foreign Affairs, re entry into force of some treaties (among other, we would mention: custom agreements, visa regime, succession to agreements concluded by Socialistic Federal Republic of Yugoslavia with Romania etc.) Official Gazette 1037/9 November 2004 Law 450/2004, for ratifying the Double Tax Treaty between Romania and Canada signed in Ottawa on 8th April 2004 Official Gazette 1043/11 November 2004 Government Decision 1776/2004, for approval of the Norms for application of provisions in Emergency Ordinance 62/2004 re parks for tourism Official Gazette 1045/11 November 2004 Order 483/2004 of the Competition Council, for application of the Ruling re state aid provided as compensation Official Gazette 1048/12 November 2004 Law 465/2004, for approval of Government Ordinance 67/2004 re National Network for agricultural accounting information Official Gazette 1050/12 November 2004   |Accounting| |Banks| |Customs| |Excise_tax| |Immigration| |Income_tax| |Investments| |Profit_tax| |Securities|   |Social_contributions| |**Tax procedures & forms| |Trade_Agreements_and_Tax_Treaties| |VAT| |OTHER| |2003| |2004|   You can visit the links below for explanatory information regarding Romanian taxation system |Home| |About us| |Fees| |Microenterprise| |TaxTreaties| |IncomeTax| |Tax_Code| |Withholding_Tax| __________________________________________________________________________________________________________________ © 2003 - 2011 Global Tax Services S.R.L. 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