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Tax news   

VAT 2004

January

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 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

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 171/2004 of the Ministry of Finance re standard financial-accounting forms for VAT purposes

Official Gazette 73/28 January 2004

Government Ordinance 29/2004 re financial measures (electronic cashing machines, tax criminal records, VAT and custom duties exemption, financial discipline)

Official Gazette 90/31 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 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 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 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 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 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

April

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

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

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

Law 174/2004, for approval of Government Ordinance 92/2003 re "Procedural Tax Code"

Official Gazette 465/ 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

June

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

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

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

Government Ordinance 83/2004 for amendment of Law 571/2003, re Romanian Tax Code

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 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

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

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

 |All_2004| |Accounting| |Banks| |Customs| |Excise_tax| |Immigration| |Income_tax| |Investments| |Profit_tax|

 |Securities| |Social_contributions| |**Tax procedures & forms| |Trade_Agreements_and_Tax_Treaties| |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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