Legislative News

Law no. 344/2018 for modification and completion of Law no. 70/2015 regarding enhancing the financial discipline for cash operations and for amending and completing the Government Emergency Ordinance no. 193/2002 regarding the introduction of modern payment systems – Official Gazette no. 3 from 3rd of January 2019;

Law 346 introduced an exception for the tax payer in insolvency, bankruptcy or dissolution the tax inactivity will no longer be recorded in the taxpayer’s fiscal record in insolvency.

Government Emergency Ordinance no. 113/2018 for amending and completing art. 38 of Government Emergency Ordinance no. 90/2017 regarding some fiscal-budgetary measures, amending and completing some normative acts and extending some deadlines.

Order no. 3.899 / 2018 of the Minister of Public Finance for amending and completing the Annex to the Order of the Minister of Public Finance no. 943/2016 regarding types of tax receivables that can be paid through cards on POS – Official Gazette no. 26 of 10 January 2019

The Order completes the Annex of OMFP no. 943/2016. Thus, there can be paid using bank cards through POS also:
a) CASS (health insurance contributions) adjustments due by employees;
b) Income from recovering court expenses advanced by the state from resident persons;
c) Tax income and social contributions payable by individuals in course of distribution.

Order no. 3.200 / 2018 of the President of the National Agency for Fiscal Administration regarding the modification and completion of Order of the President of the National Agency for Fiscal Administration no. 3.386 / 2016 for the approval of the form and content of forms 101 “Income Tax Statement” and 120 “Excise Tax Returns” – Official Gazette No. 18 of 8 January 2019

Law no. 30/2019 for the approval of the Government Emergency Ordinance no.25 / 2018 regarding the modification and completion of some normative acts, as well as for the approval of fiscal-budgetary measures – Official Gazette. No. 44 of 17 January 2019

Order no. 50/2019 of the President of the National Agency for Fiscal Administration approving the procedure for establishing the amount representing 2% of the annual tax for supporting of non-profit entities established and operating under the law and of cult units or for granting private scholarships according to law, or the amount of 3.5% of the annual tax to support non-profit entities and cults, who are social service providers accredited with at least one licensed social service, and model and content of some forms – Official Gazette no. 40 of 15 January 2019

Order no. 10/2019 of the Minister of Public Finance on the main aspects related to the preparation and submission of the annual financial statements and the annual accounting reports of the economic operators to the territorial units of the Ministry of Public Finance and for the regulation of some accounting aspects – Official Gazette No. 35 of 14 January 2019

Order no. 3.201 / 2018 of the President of the National Agency for Fiscal Administration on the procedure for tax adjustment in case of reconsideration of a transaction / reinstatement of the form of activity by the central fiscal body – Official Gazette No. 61 of January 23, 2019