EY ROMANIA

  |  2013-02-04

Modificari ale Codului fiscal

Amendments to the Fiscal Code (Ordinance no. 8/2013 published in the Official Gazette no. 54 / 23 January 2013)

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The Ordinance brings a series of amendments to the Fiscal Code with regard to the corporate income tax, personal income tax, microenterprises income tax, withholding tax, VAT, excise duties and social contributions, as well as to the Fiscal Procedure Code.

 

The changes will enter into force starting with 1 February 2013, except for the provisions regarding the level of the excise duty for cigarettes, which will enter into force starting with 1 April 2013.

 

Details on the declaration and calculation of social contributions are set for the individuals deriving taxable income from agricultural activities, forestry and fisheries.

 

 

Amendments to the Fiscal Procedure Code (Ordinance no. 8/2013 published in the Official Gazette no. 54 / 23 January 2013)

 

 

Rules regarding the audit of individuals

In case the contributors to the public pension and health insurance systems do not submit the statement regarding the insured income, the tax authorities shall estimate the monthly base for calculation of the social security contributions at the minimum level provided by the Fiscal Code.

 

 

Suspension of the compulsory enforcement procedure

Throughout the entire period of suspension of the compulsory enforcement, the tax liabilities subject to suspension shall not be settled, except for the case when they are tax liabilities established by the tax audit bodies or fines of any nature, and the taxpayer opts for their settlement with priority.

 

 

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