FISCAL CHANGES CONCERNING THE PAYMENT IN INSTALLMENTS, THE USAGE BY THE TAXPAYER OF THE MEANS FOR DISTANCE COMMUNICATION OF REQUESTS FORMS, AND OTHER PROCEDURAL DOCUMENTS
The Government’s Emergency Ordinance no. 40/2014 amends and supplements The Procedural Fiscal Code as well as the Government’s Emergency Ordinance no. 29/2011 regarding the regulation of granting the payments in installments.
The modification of the Fiscal Procedure Code:
it regulates an exception concerning the obligation of naming an empowered person by the taxpayers who possess declarative obligations and do not hold a fiscal domicile in Romania. This exemption concerns primarily, the residents of European Union Member States, but also the individuals who are residents in other signing countries of international legal instruments of which Romania is a part and which contain provisions regarding the administrative cooperation in the fiscal field and the recovery of fiscal receivables;
it is provided the possibility to issue and communicate administrative documents in an electronic form. In this respect, the documents will be signed by the extended electronic signature of the Finance Ministry or by the public administration authorities, according to the case;
it is given the possibility of the taxpayers to submit requests or other procedural acts to the fiscal authorities, using the distance communication means. In this perspective, the rules which establish the conditions under which these possibilities and conditions are realized are created;
the possibility of the fiscal body to transmit, including in an electronic form, at the solicitation of other public authorities, the documents concerning the fiscal situation of a taxpayer, is also regulated;
The Modification of the Government’s Emergency Ordinance no. 29/2011 regarding the granting of payments in installments having the following new provisions:
the claims established by other bodies and sent to the National Agency of Fiscal Administration for recovery are included in the application sphere of the payment in installments, so that all payment obligations existing in the fiscal authority’s records shall be considered payment in installment objects;
it covers the situations in which the taxpayer demands the replacement or the resizing of the guarantee, the balance of the sums remaining from the payment in installments being inferior to the parameters provided by the ordinance;
the tax on agricultural income is canceled proportionally to the degree of the disaster discovered, for the taxpayers which have sustained agricultural activities in 2013 and which have suffered income loss as a result of certain external factors.
Published in The Romanian Official Gazette, First Part, no. 455 of the 18th of June 2014
Issuer: Romanian Parliament