Government Ordinance (OG) no.11 for the amendment and completion of some normative acts, as well as for the modification of some terms was published in the Official Gazette (Part I) no.97 of January 31, 2022, with applicability of February 3, 2022.
CHANGES TO THE FISCAL PROCEDURE CODE
The matter of fiscal secrecy:
In the matter of fiscal secrecy, the fiscal body may transmit the information it holds to public institutions in order to fulfill the obligations provided by law, not only to public authorities.
Also, the information can be transmitted to the institutions of public interest defined according to the normative acts of organization and functioning, which are invested to fulfill a service of public interest, in order to fulfill the obligations provided by law.
Communication of fiscal administrative acts by electronic means:
In the case of fiscal administrative acts issued by the central fiscal body, the electronic means of remote transmission, the procedure of communication of fiscal administrative acts by electronic means of remote transmission, as well as the conditions under which this is done shall be approved by order of the ANAF president. with the approval of the Romanian Digitization Authority.
The fiscal administrative acts issued by the central fiscal body which are obligatorily transmitted by such means are established by order of the president of the A.N.A.F. In order to communicate the administrative documents, the central fiscal body may register ex officio the taxpayers / payers in the electronic communication system by electronic means of remote transmission. The ex officio registration procedure is approved by order of the President of the A.N.A.F. The new provision enters into force on March 1, 2022.
Periodic provision of information – online merchants:
OG 11, for the modification and completion of some normative acts, as well as for the modification of some terms provides, among others, the modification of art. 59 of the Fiscal Procedure Code, regarding certain obligations of online merchants to provide information to ANAF:
• The Taxpayer / Payer is obliged to periodically provide the central fiscal body with information regarding the activity carried out.
• The taxpayer / payer who provides an electronic interface through which online business transactions are facilitated is obliged to periodically provide the central fiscal body with information regarding the transactions carried out through it.
• The provision of the mentioned information is done by completing a statement on one’s own responsibility. We mention that the nature of the information, the periodicity, as well as the model of the declarations are approved by order of the president of the A.N.A.F.
Reducing bureaucracy to suspend activity:
Thus, at art.101 of the Fiscal Procedure Code, declarative obligations are issued for the entities that have registered in the trade register the mention regarding the temporary inactivity or have suspended the activity, during the period of inactivity or suspension of the activity.
The measure aims to reduce the administrative burden on taxpayers who currently maintain their declaratory obligations or can obtain a derogatory declaration regime if requested, if they have registered inactivity in the trade register or have suspended their activity (as in the case of free professions).
Thus, the entities registered in the trade register, for which there are entries regarding temporary inactivity, do not have the obligation to submit tax returns for the period in which they are temporarily inactive, starting with the 1st of the month following the entry of temporary inactivity in the trade register.
The other entities, other than those provided above, do not have the obligation to submit tax returns, for the period for which they requested the suspension of activity to the bodies that authorized them, starting with the 1st of the month following the entry of the suspension of activity in the taxpayers register.
The application of the previous provisions ceases on the date of resuming the activity or upon the fulfillment of a term of 3 years from the date of registration in the trade register of the mention regarding the temporary inactivity or of the mention regarding the suspension of the activity in the taxpayers register.
The declaration obligations, related to the activity carried out prior to the registration of the temporary inactivity / suspension, are maintained.
Regarding the fiscal inspection, the competence to carry out the fiscal inspection in the case of receivables administered by the central fiscal body may be established by order of the president of the A.N.A.F. and in charge of other fiscal bodies that do not have competence according to chapter I of title III.
Term for solving the request for issuing a price agreement in advance:
The term for solving the request for issuing a price agreement in advance is 12 months in case of a unilateral agreement, respectively 18 months in case of a bilateral or multilateral agreement, as the case may be. The term for solving the request for issuing the anticipated individual fiscal solution is up to 6 months.
Advance individual tax solution:
The anticipated individual fiscal solution, as well as the rejection of the request for issuing the anticipated individual fiscal solution is approved by order of the Minister of Finance. The advance price agreement, as well as the rejection of the request for the issuance of the advance price agreement is approved by order of the president of the A.N.A.F. By order of the Minister of Finance, the procedure regarding the issuance of the anticipated individual fiscal solution is established, as well as the content of the request for the issuance of the anticipated individual fiscal solution.
By order of the President of the A.N.A.F. the procedure regarding the issuance of the price agreement in advance is established, as well as the content of the request for the issuance of the price agreement in advance and of the request for modification, extension or revision of the price agreement in advance.
Special provisions regarding the regularization of the dividend tax:
If from the annual regularization of the dividends distributed partially during the year, according to art. 67 of the Companies Law no. 31/1990, results of refundable amounts from the budget, the dividend payer submits to the competent fiscal body a statement of regularization / refund request, after the refund by the associates or shareholders of the paid dividends or after the approval of the annual financial statements in case of interim dividends distributed unpaid, until the limitation period of the right to request a refund.
Scheduling the payment of budget obligations:
By making the conditions for accessing the classic payment rescheduling more flexible, it is envisaged to use financial liquidity to ensure the financing and / or payment of the debtor’s debts. In this way, the debtors voluntarily comply with the payment of the budgetary obligations, both those included in the payment rescheduling rates, and the current ones.
On the other hand, the state ensures that it collects certain monthly income from the general consolidated budget, obligations to be paid by debtors, respectively, installments and current obligations. The flexibility of the conditions for accessing the payment rescheduling, regulated by the Fiscal Procedure Code, aims at creating the possibility of submitting the payment rescheduling application by the debtors in insolvency procedure, provided that they leave the insolvency procedure until the issuance of the decision. installment payment.
This measure envisages the recovery of companies in insolvency proceedings, which may pay their debts due to creditors other than ANAF, or for those for whom the only debts owed are to ANAF. With the exit from insolvency, ANAF will recover its remaining unpaid budgetary obligations, by staggering the payment granted for a period of maximum 5 years, thus behaving on the market, like any other taxpayer who benefits from this fiscal facility. Debtors who are in insolvency proceedings, in addition to the condition of leaving this procedure until the issuance of the payment rescheduling decision, must also meet the other conditions provided by Chapter IV of the Fiscal Procedure Code.
Also, considering that the nature of the amounts for which the liability was established according to the legislation regarding insolvency and / or joint and several liability, according to the provisions of art. 25 and 26 of the Fiscal Procedure Code, in fact represent budgetary obligations, it is provided that the debtors who are in this situation can benefit from the payment rescheduling.
A similar measure is already in force for the restructuring of budgetary obligations, regulated by Government Ordinance no. 6/2019, with subsequent amendments and completions.
MODIFICATIONS OF FISCAL CODE
Sponsorship changes:
The expenses regarding the private scholarships, granted according to the law, are not deductible when calculating the fiscal result, the sponsorship and / or patronage expenses; taxpayers who perform sponsorships and / or acts of patronage, according to the provisions of Law no. 32/1994 regarding the sponsorship, with the subsequent modifications and completions, of the Library Law no. 334/2002, republished, with the subsequent modifications and completions, and the provisions of art. 25 para. (4) lit. c) of the National Education Law no. 1/2011, with the subsequent amendments and completions, as well as those that grant private scholarships, according to the law, decrease the afferent amounts from the profit tax due at the level of the minimum value between the following:
- the value calculated by applying 0.75% to the turnover;for the situations in which the applicable accounting regulations do not define the turnover indicator, this limit is determined according to the norms;
- the value representing 20% of the profit tax due
We specify that the provision is eliminated according to which “the amounts that are not deducted from the profit tax, according to the provisions of this letter, are carried forward for the next 7 consecutive years. The recovery of these amounts will be carried out in the order of their registration, in the same conditions, at each term of payment of the profit tax “.
- In the situation of the payers of the income tax of the micro-enterprises, the provision is abrogated according to which “The amounts that are not deducted according to the provisions of par.(11) of the tax on the income of micro-enterprises due shall be carried forward in the following quarters, for a period of 28 consecutive quarters.The deduction of these amounts from the micro-enterprise income tax due, in the next 28 consecutive quarters, is made in the order of their registration, under the same conditions, at each term of payment of the micro-enterprise income tax ”.
- The sponsoring micro-enterprises have the obligation to submit the informative declaration regarding the beneficiaries of the sponsorships, related to the year in which they registered the respective expenses, including, as the case may be, the beneficiaries of the amounts carried over from the previous quarters.
Changes in the field of excise duties:
- A low level of excise duty may be applied to diesel fuel when used as motor fuel for the following purposes:
- a) road transport of goods on own account or for other persons, with motor vehicles or articulated vehicle assemblies intended exclusively for road transport of goods and with a maximum authorized gross weight of at least 7.5 tons;
- b) passenger transport, regular or occasional, with the exception of local public passenger transport, with a motor vehicle of category M2 or M3, as defined in Directive 2007/46 / EC of the European Parliament and of the Council of 5 September 2007 establishing a framework for the type-approval of motor vehicles and their trailers, as well as of systems, components and separate technical units intended for the respective vehicles (“Framework Directive”).
- The authorization of the fiscal warehouses, of the registered consignees, of the registered consignors and of the authorized importers is carried out by the specialized structures within the Romanian Customs Authority.
- In the case of intra-Community movement of energy products under suspension of excise duty, by sea or inland waterway, to a consignee not known at the time the consignor submits the draft electronic administrative document, the competent authority may authorize the consignor not to include in the document in question the data regarding the consignee, under the conditions provided by order of the president of the Romanian Customs Authority.
- All economic operators with excisable products are obliged to accept any control that allows the competent authority provided by joint order of the President of the National Agency for Fiscal Administration and the President of the Romanian Customs Authority to ensure the correctness of operations with excisable products.
- Economic operators who intend to retail energy products – gasoline, diesel, kerosene, liquefied petroleum gas and biofuels – are required to register with the competent authority according to the provisions established by order of the President of the Romanian Customs Authority.
Specific tax changes:
Taxpayers obliged to pay the tax specific to certain activities, according to Law no. 170/2016 regarding the specific tax of some activities, with the subsequent completions, for the year 2022, does not owe specific tax for a period of 180 days calculated from the date of entry into force of this ordinance.
In this sense, the taxpayers recalculate, accordingly, the specific tax established according to Law no. 170/2016, with subsequent additions, for the year 2022, by dividing the specific annual tax by 365 calendar days and multiplying the resulting value by the difference between the number of 365 calendar days and the number of 180 calendar days.
Changes in the field of cash registers:
Until December 31, 2022, economic operators that make deliveries of goods or services through vending machines that operate on the basis of card payments, as well as banknote or coin acceptors, as the case may be, have the obligation to equip the vending machines. with the fiscal electronic cash registers provided in art. 3 para. (2) of the Government Emergency Ordinance no. 28/1999, republished, with subsequent amendments and completions.
Changes regarding the takeover of some activities by the Ministry of Finance:
The Ministry of Finance takes over, from the National Agency for Fiscal Administration, the activity of issuing the anticipated individual fiscal solutions, as well as the corresponding positions.
Requests for the issuance of the anticipated individual fiscal solution being resolved on the date of entry into force of this ordinance shall be resolved by the Ministry of Finance.
Legal basis:
– OG 11/2022 for the modification and completion of some normative acts, as well as for the modification of some terms – 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).