The last amendments of the Fiscal Procedure Code

In the Official Journal No. 603/31 August 2007, the Government Ordinance No. 47 from 28 August 2007 concerning the regulation of financial-fiscal measures.

The Normative Act brings amendments and additions to the Government Ordinance No. 92/2003 concerning the Fiscal Procedure Code, as well as the Emergency Government Ordinance No. 28/1999 concerning the obligation for economic agents to use fiscal electronic devices and the Government Ordinance No. 75/2001 concerning the organization and operation of the tax offence record.

In this way, the Fiscal Procedure Code shall be completed with provisions related to the Fiscal Procedure Commission, which has the responsibility to issue decisions regarding the coherent implementation of the code and of the legislation which fall under the authority of the National Agency for Fiscal Administration.

As regards the obligation to provide information, according to the amendments, the tax payer of any other delegated person has the obligation to provide the necessary information to the tax body in order to determine the actual fiscal standing. Also, the tax body shall be entitled to request documents to other persons involved in economic or legal relations with the tax payer.

As regards the fiscal control, it is shown that it aims at verifying the legality and conformity of fiscal statements, the accuracy and precision of the way in which tax payers fulfill their obligations, the compliance with the provisions of the fiscal and accounting legislation, the inspection or set-up, as the case may be, of the taxation basis, the establishment of payment obligations and the relevant accessories.

We must specify the fact that legal provisions were introduced, regarding the obligation of annual certification of the legal entity tax payers by a fiscal consultant, except for those who must carry out an audit.

As regards the payments terms, it is provided that, by derogation, the taxes and the relevant contributions relating to wage incomes, as well as the tax withheld at source according to article 52 paragraph 1 letter d) of Law No. 571/2003 concerning the Fiscal Code, shall be paid as follows:
a) quarterly, until the 25th of the next month, by the legal entity tax payers that pay micro-enterprise income tax, associations without legal status among individuals, as well as by individuals performing independent activities;
b) semiannually, until the 25th of the month following the semester, by associations, foundations or other entities without patrimonial purpose, except for public institutions.

The amending provisions establish the extinguishing order of debts for the debtors who fall under the Law No. 85/2006 regarding the insolvency procedure, as follows:
a) fiscal obligations with payment terms after the confirmation date of the reorganization plan, by years of service;
b) amounts due in the account of instalments from the payment schedules of fiscal obligations, included in the confirmed legal reorganization plan, as well as the additional obligations due throughout the reorganization period, if the payment and the calculation thereof were provided in the plan;
c) due and unpaid fiscal obligations with the payment terns between the initiation date of the insolvency procedure, up to the confirmation date of the reorganization plan, by years of service until the complete removal thereof, other than those provided under letter b).

In this context, we must specify that for fiscal debts incurred prior or subsequent to the initiation date of the insolvency procedure, no delay penalties shall be due or calculated after the initiation date of the insolvency procedure.

As regards the suspension, interruption or termination of the enforcement, a new provision was introduced according to which, to the extent that the fiscal debts registered in executory titles shall be removed by payment, sequestration or other means, the seizure applied for such executory titles shall be lifted by decision of the enforcement body within at most 2 days as of the date of removal.

According to the amendments brought to the Government Emergency Ordinance No. 28/1999 on the obligation of economic agents to use electronic fiscal devices, the following will be excepted from this obligation:
a) occasional trade in agricultural products performed by individual agricultural manufacturers in markets, fairs, etc., delivery of goods through automated machines, gambling activities performed with technical playing facilities based on bill or coin-operated devices;
b) activities performed as free professions under any form of organization which do not involve the establishment of a trading company;
c) retail trade through itinerant salespersons as well as by mail.

In any case, the obligation of the economic agents to use electronic fiscal devices begins on the starting date of trading activities performed in any location.

Courtesy of Juridice.ro.

Adding date: 16.09.2007