ANAF Order no.1191 / 2021 for the approval of the Procedure for implementation and administration of the fiscal group in the field of profit tax, as well as for the approval of the model and content of some forms was published in the Official Gazette no.766 of August 6, 2021, with applicability from the same date.
According to the initiators, the normative act was promoted in the context in which, by Law no. 296/2020, amendments and completions were made to Law no. 227/2015 on the Fiscal Code, being established rules on fiscal consolidation in the field of profit tax.
The new provisions establish conditions regarding the establishment, modification and abolition of the fiscal group in the field of profit tax, as well as rules regarding the taxation of the fiscal group.
We specify that this order approves the model and the content of the following forms:
- a) 173 “Application regarding the fiscal group in the field of profit tax”, as well as the instructions for completion (annex no. 2 of the order);
- b) 174 “Decision regarding the approval / rejection of the implementation / maintenance of the fiscal group and the continuation of the fiscal consolidation system in the field of profit tax”, (annex no. 3 of the order);
- c) 175 “Decision regarding subsequent amendments within the fiscal group in the field of profit tax”, (annex no. 4 of the order).
Annex no.2: 173 “Application regarding the fiscal group in the field of profit tax”, as well as the completion instructions:
MINISTERUL FINANTELOR AGENTIA NATIONALA DE ADMINISTRARE FISCALA(THE MINISTRY OF FINANCE NATIONAL AGENCY FOR FISCAL ADMINISTRATION) Directia Generala a Finantelor Publice a (General Directorate of Public Finance of) …………./ Directia generala de administrare a marilor contribuabili(General Directorate of Administration of Large Taxpayers) Unitatea fiscala (Fiscal unit) ………………… No. ………………………………. | Address: …………….. Tel.: …………………. Fax: ………………….. E-mail: ……………… |
NOTIFICATION
for solving the Application regarding the fiscal group in the field of profit tax
To:
Name of the responsible legal entity: ……………………………………… ……………. Fiscal domicile: locality ……………………………, str. ………. …………………. no. ……, bl. ….., ap. …., et. ……, county / sector ……….. Fiscal identification code: ………………………………. From the analysis of the data provided by the Application regarding the fiscal group in the field of profit tax, registered at the fiscal body with no. ………….. / ………, it turned out that it is necessary to correct / complete this application / of the submitted documentation, as follows:
…………………………………………………………………………
…………………………………………………………………………
(The errors found in the application or in the attached documentation are detailed.) In order to solve the request, please present yourself at our headquarters, within 15 days from the receipt of this notification, in order to submit the following documents:
…………………………………………………………………………..
…………………………………………………………………………..
(Enter the information and documents to be submitted.) For information related to this notification, the person who can be contacted is Mr. ……………………………………
at our headquarters or at the telephone number ……. ………………….,
between …..-….
If you do not comply with the request within the deadline mentioned above, the request will be rejected.
The head of the fiscal unit, Name and surname ……………………….
Signature ……………
Document containing personal data protected by the provisions of Regulation (EU) 2016/679
We mention that so far ANAF has not published on the website the electronic version of form 173. This document will be used both for the establishment, modification and dissolution of the group, and to continue the application of the system after the initial period of five years.
Since the declaration will be sent exclusively electronically, the appearance of the smart PDF will allow the start of the creation of groups that will work from the first day of next year (January 1, 2022).
The tax group in the field of profit tax consists of at least two of the following entities, called members:
▪ a Romanian legal entity / legal entity with registered office in Romania established according to European legislation and one or more Romanian legal entities / legal entities with registered office in Romania established under European legislation in which it holds, directly or indirectly, at least 75% of the value / number of participation titles or their voting rights;
▪ at least two Romanian legal entities in which a Romanian natural person holds, directly or indirectly, at least 75% of the value / number of participation titles or voting rights;
▪ at least two Romanian legal entities held, directly or indirectly, in proportion of at least 75% of the value / number of participation titles or voting rights, by a legal / natural person, resident in a state with which Romania has concluded a convention for the avoidance of double taxation or in a State with which an agreement on the exchange of information has been concluded;
▪ at least one Romanian legal person held, directly or indirectly, in proportion of at least 75% of the value / number of participation titles or voting rights, by a legal person resident in a state with which Romania has concluded a convention for the avoidance of double taxation or in a state with which an agreement has been concluded regarding the exchange of information and the permanent registered office / permanent establishment in Romania of this foreign legal entity.
The fiscal group in the field of profit tax is represented, in relation to the fiscal body, by the responsible legal person, which is the Romanian legal person / legal person with headquarters in Romania established according to European legislation, member of a fiscal group in the field of profit tax, designated for the determination of the consolidated fiscal result of the fiscal group, the submission of the profit tax declaration and the payment of the profit tax on behalf of the group.
According to art. 423 paragraph (6) of the Fiscal Code, the procedure of implementation and administration of the fiscal group, as well as the model and content of the joint request and of some forms are established by order of the president of ANAF.
Thus, the ANAF Order no. 1192/2021, which regulates the Procedure for the implementation and administration of the fiscal group in the field of profit tax, establishes:
– flows regarding the settlement of the requests regarding the establishment, modification and abolition of the fiscal group in the field of profit tax;
– the declarative obligations incumbent on the members of the fiscal group;
– the obligations incumbent, in the administration of the fiscal group, as well as of each member / former member of the group, on the competent fiscal bodies.
The procedure for implementing the fiscal group in the field of profit tax:
The option of establishing the fiscal group in the field of profit tax is communicated by submitting, by the legal representative of the responsible legal person of the group, to the competent fiscal body, a joint application signed by the legal representatives of all members of the group. The application regarding the fiscal group in the field of profit tax (form 173) is submitted by electronic means of remote transmission, at least 60 days before the beginning of the period for which the application of fiscal consolidation is requested.
The ascertaining certificate issued by the trade register office and / or other supporting documents shall be attached to the request, resulting in the fulfillment of the holding condition provided in art. 422 point 1 of the Fiscal Code.
The request is solved within 45 days from the date of receiving the request, according to art. 77 paragraph. (1) of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, hereinafter referred to as the Fiscal Procedure Code.
Based on the decision regarding the approval of the implementation of the fiscal group in the field of profit tax, the quality acquired within the fiscal group in the field of approved profit tax is marked, in the fiscal vector, under the heading “profit tax” both for the responsible legal person and for the other members. by the fiscal authority
The marking in the fiscal vector is made electronically and contains the date from which the taxpayer became a member of a fiscal group in the field of profit tax according to the provisions of art. 421 of Law no. 227/2015 regarding the Fiscal Code.
It is important to mention that, from the date of implementation of the fiscal group, in the fiscal vector of each member of the group, except that of the legal person responsible for the fiscal group, the obligation to declare regarding the profit tax is inactivated.
The declaration obligations and the competence to administer the taxes, fees and contributions due by each member of the group, except for the profit tax, remain unchanged.
From the date of implementation of the fiscal group in the field of profit tax, the declaratory and payment obligations regulated by title II Profit tax from the Fiscal Code belong to the responsible legal entity.
The annual declaration regarding the profit tax is submitted to the competent fiscal body, together with the annual declaration regarding the profit tax of each member, until the terms provided by law.
The responsible legal entity has the obligation to submit the informative declaration regarding the beneficiaries of the sponsorships / patronage / private scholarships made / performed by the members of the group.
We specify that, in case it is decided to maintain the fiscal group and to continue the fiscal consolidation system in the field of profit tax, after the end of the consolidation period of 5 fiscal years, the responsible legal entity renews the option.
The option is communicated to the competent fiscal body by completing form 173 “Application regarding the fiscal group in the field of profit tax”, submitted by the legal representative of the responsible legal entity and signed by the legal representatives of all group members, specifying the period for which the group decides to continue the application of the fiscal consolidation system.
Legal basis:
– Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;
– Fiscal Procedure Code (approved by Law no. 207/2015, published in the Official Gazette no. 547 of 23.07.2015), with subsequent amendments and completions;
– Methodological Norms for the application of the Fiscal Code (approved by HG no. 1/2016).