Tax news    OTHER 2004 January Government Ordinance 1537/2003 re "National Control Authority" Official Gazette 4/6 January 2004 Law 590/2003 regarding" TREATIES" 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 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 Government Ordinance 9/2004 re financial guarantee contracts Official Gazette 78/30 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 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 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 Government Decision 44/2004 re approval of the NORMS for application of the TAX CODE Official Gazette 112/6 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 Order 252/2004 of the Ministry of Finance re Ethical code for the internal auditor Official Gazette 128/12 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 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 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 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 115/2004 re protection equipment Official Gazette 166/26 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 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 Decision 40/2004 of the Constitutional Court, re Procedural Tax Code (referring to appeal against execution) Official Gazette 229/16 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 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 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 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 April 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 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 Law 108/2004, re approval of the Government Emergency Ordinance 45/2003, referring to "local public financing" Official Gazette 336/16 April 2004 Legislation issued by the Romanian Competition Council Official Gazette 340/19 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 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 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 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 May Order 600/2004 of the Ministry of Finance, for approval of form 710 "Amending Declaration" Official Gazette 397/4 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 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 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 189/2004 for amendment of Law 24/2000, re legislative techniques for drafting Romanian laws Official Gazette 463/24 May 2004 Law 158/2004, re abrogation of old legislation Official Gazette 467/25 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 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 Law 212/2004, for private health insurance Official Gazette 505/4 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 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 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 240/2004 re responsibility of producers for damages generated by malfunctioning products Official Gazette 552/22 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 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 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 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 Law 296/2004, re Consumption Code Official Gazette 593/1 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 1050/2004, approving the Norms for application of the Procedural Tax Code (Government Ordinance 92/2003) Official Gazette 651/20 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 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 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 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 Statute of the legal advisor profession/2004 Official Gazette 684/29 July 2004 August 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 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 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 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 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 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 90/2004 for amendment of Law 148/2000 re advertising 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 September 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 Emergency Ordinance 62/2004 re tourist parks Official Gazette 815/3 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 Order 1304/2004 of the Minister of Finance, re standard forms used by tax inspectors Official Gazette 828/8 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 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 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 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 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 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 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 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 Law 403/2004, for repeal amendment of Law 32/2000 re insurance companies and surveillance of insurance activity Official Gazette 976/25 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 483/2004 of the Competition Council, for application of the Ruling re state aid provided as compensation Official Gazette 1048/12 November 2004   |All_2004| |Accounting| |Banks| |Customs| |Excise_tax| |Immigration| |Income_tax| |Investments| |Profit_tax|  |Securities| |Social_contributions| |**Tax procedures & forms| |Trade_Agreements_and_Tax_Treaties| |VAT|  |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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