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Tax news    Profit tax 2004 January Government Decision 1553/2003 re revaluation of immovables and determination of entrance value for fixed assets Official Gazette 21/12 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 February Government Decision 44/2004 re approval of the NORMS for application of the TAX CODE Official Gazette 112/6 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 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 Decision 339/2004 of the Natural Gas Authority, re useful life for assets used in gas industry Official Gazette 248/22 March 2004 April 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 May 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 June Government Decision 831/2004 for approval of the Norms re admitted limits for perishable goods Official Gazette 522/10 June 2004 Government Ordinance 92/2003, *** Republished re Procedural Tax Code Official Gazette 560/24 June 2004 July 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 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 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 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 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 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 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 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 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 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 October 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 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 1606/2004 of the Ministry of Finance, for approval of Decision 8/2004 re profit tax Official Gazette 1003/1 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   |All_2004| |Accounting| |Banks| |Customs| |Excise_tax| |Immigration| |Income_tax| |Investments| |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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