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Tax news   

Income tax 2004


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


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"

Official Gazette 158/23 February 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

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


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 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


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


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


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


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


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


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|


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Information contained in this site is not a tax advice and consequently can not be used as such. Issuance of a tax opinion for a certain case, can be made only following a complete analysis from a tax, economic and accounting perspective, using all relevant information available for that specific case. Global Tax Services SRL is not responsible in any way for any use of information contained in this site by third parties.