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Tax news    Income tax 2004 January Order 1848/2003 of the Ministry of Finance re income tax brackets for 2004 Official Gazette 4/6 January 2004 Order 1850/2003 of the Ministry of Finance re approval of some pre-printed forms re income tax Official Gazette 18/9 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 192/2004 re annual taxation brackets for computation of the Global Income Tax for 2003 income Official Gazette 82/30 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 Government Decision 44/2004 re approval of the NORMS for application of the TAX CODE Official Gazette 112/6 February 2004 Order 161/2004 of the Ministry of Finance re income tax forms ("FISE FISCALE") Official Gazette 129/12 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 March 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 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 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 April 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 May 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 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 174/2004, for approval of Government Ordinance 92/2003 re "Procedural Tax Code" Official Gazette 465/ 25 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 June Government Ordinance 92/2003, *** Republished re Procedural Tax Code Official Gazette 560/24 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 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 285/2004, for amendment of Law 8/1996 re royalties and connected rights Official Gazette 587/30 June 2004 July Government Decision 938/2004, re setting up conditions and procedures for authorisation of the " Temporary work agent" Official Gazette 589/1 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 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 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 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 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 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 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 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 83/2004 for amendment of Law 571/2003, re Romanian Tax Code |Tax Code amend1| Official Gazette 793/27 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 September 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 October Law 376/2004 regarding private scholarships 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 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 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 November 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   |All_2004| |Accounting| |Banks| |Customs| |Excise_tax| |Immigration| |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. All rights reserved. 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