Legislative News in March 2013

LEGISLATIVE NEWS IN MARCH 2013

Important legal regulations pertaining to the business environment in Romania were published in the Official Gazette, Part I, during the month of March 2013, such as:

I. Law 61/2013 for changing Government Ordinance. 137/2000 on preventing and sanctioning all forms of discrimination, published in The Official Gazette, Part I, no. 158 of 25 March 2013.

The act came into force on 25 March 2013.

This law changed the following articles: article 20, paragraphs (6) and (8); 24, paragraphs (1) to (3), article 27, paragraph 4, of Ordinance.

II. Law 50/2013 regarding the amendment of Law no. 241/2005 in order to prevent and combat tax evasion has been published in the Official Gazette, Part I, no. 146 of March 19th 2013.

Law 241/2005 preventing and combating tax evasion, published in the Official Gazette of Romania, part I, no. 672 of 27 July 2005, with the subsequent modifications, was amended as follows:

1. Article 3 is modified and will have the following content:

Art. 3. – The taxpayer’s deed, consisting of not restoring, either with intent or negligence, the destroyed accounting documents, within the term set in the control documents, constitutes a crime is punished with imprisonment from 6 months to 5 years.

2. Article 4 is modified and will have the following content:

Art. 4 – A person’s unjustified refusal to submit the legal documents and goods pertaining to their patrimony, with the purpose of impeding financial, fiscal or customs checks, within 15 days of being summoned, constitutes a crime and is punished with imprisonment from one to six years.

3. Article 5 is modified and will have following content:

Art. 5 – Hampering, under any form, the authorities right to enter, under the conditions stipulated by law, in offices, premises or lands, for the purpose of performing financial checks, tax or customs constitutes a crime and is punished with imprisonment from one to six years.

4. Article 6 is modified and will have next table of contents:

Art. 6- Can be consider delinquency and can be punish with jail from 1 to 6 years the retention and not transfer, with intention, in maximum 30 days from maturity, of amounts representing withholding taxes or contributions.

5. In article 9, paragraphs (2) and (3) shall be amended and shall have the following contents: (2) If through the facts mentioned at the firs paragraph was produced a damage bigger than 100.000 euro, in national currency equivalent, the minimum and the maximum of the punishment limit according to low will be increased with 5 years. (3) If through the facts stipulated in paragraphs 1 was produced a damage bigger than 500. 000 euro, in national currency, equivalent to the minimum and the maximum of the punishment limit according to low will be increased with 7 years.

III. Government Decision No. 88/2013 for approving the Methodology Rules for Implementing The Government Emergeny Ordinance No. 9/2013 on the Environment Stamp for motor vehicles was published in the Official Gazette, part I, no. 137, 14 March 2013.

The act came into force on 14 March 2013.

Through this decision, the Methodology Rules for Implementing The Government Emergeny Ordinance No. 9/2013, regarding the environment stamp for vehicles (provided in the annex which is an integral part of the decision) are approved.

IV. Government Emergency Ordinance No. 9/2013 regarding the environment stamp for motor vehicles was published in the Official Gazette, part I, no. 119, of 4 March 2013.

The act came into force on 4 March 2013.

The Government Emergency Ordinance determines the legal framework for establishing, the conditions of implementing and the calculation method of the environment stamp.

V. Order No. 250/2013 Ministry of Public Finance regarding the amendment of Order No. 262/2007 of the Minister of public finances for approving the tax registration forms for taxpayers was published in the Official Gazette, Part. I, no. 130, of 12 march 2013.

The act came into force on 12 March 2013

Order No. 250/2013 of the Ministry of public finances amends article 41, paragraph 1 of Order No. 262/2007 of the Ministry of public finances, in that it specifies what are the categories of obligations regarding tax reporting, having a permanent nature, that are enrolled in the tax vector:

Also, the new statements of fiscal registration are specified in Annex no. 1 and the Instructions for filling out the forms are specified in Annex no. 2.