Tax & Legal News - Mazars - Romania
Tax & Legal News
You will find here our latest Tax and Legal News issued by Mazars (English, French, German and Romanian versions).
Should you wish to subcribe to our periodic e-mail newsletter, please send an email to news[at]mazars[.]ro.
In this respect, please read our confidentiality terms.
2012:
Tax Alert - 2 / 18 January 2012
News about the tax on motor vehicle emissions
- 02_TaxAlert_RO...18-01-12.pdf (.pdf - 267.62 kB)
- 02_Tax Alert_EN...18-01-12.pdf (.pdf - 257.77 kB)
- 02_TaxAlert_FR...18-01-12.pdf (.pdf - 284.42 kB)
- 02_TaxAlert_DE...18-01-12.pdf (.pdf - 270.61 kB)
Tax Alert - 1 / 4 January 2012
New changes of the tax legislation in 2012
- 01_TaxAlert_RO...04-01-12.pdf (.pdf - 491.44 kB)
- 01_Tax Alert_EN...04-01-12.pdf (.pdf - 486.77 kB)
- 01_TaxAlert_FR...04-01-12.pdf (.pdf - 444.95 kB)
- 01_TaxAlert_DE...04-01-12.pdf (.pdf - 475.25 kB)
2011:
Tax Alert - 45 / 25 November 2011
New registration requirements for VAT purposes
- 45_Mazars Tax Alert_RO...25-11-11.pdf (.pdf - 277.91 kB)
- 45_Mazars Tax Alert_EN...25-11-11.pdf (.pdf - 267.82 kB)
- 45_Mazars Tax Alert_FR...25-11-11.pdf (.pdf - 275.35 kB)
- 45_Mazars Tax Alert_DE...25-11-11.pdf (.pdf - 272.81 kB)
Tax Alert - 44 / 22 November 2011
Ex-officio Tax Assessment
- 44_Mazars Tax Alert_RO...22-11-11.pdf (.pdf - 272.81 kB)
- 44_Mazars Tax Alert_EN...22-11-11.pdf (.pdf - 267.88 kB)
- 44_Mazars Tax Alert_FR...22-11-11.pdf (.pdf - 359.58 kB)
- 44_Mazars Tax Alert_DE...22-11-11.pdf (.pdf - 275.53 kB)
Tax Alert - 43 / 15 November 2011
Estimation of tax base
- 43_Mazars Tax Alert_RO...15-11-11.pdf (.pdf - 340.77 kB)
- 43_Mazars Tax Alert_EN...15-11-11.pdf (.pdf - 261.33 kB)
- 43_Mazars Tax Alert_FR...15-11-11.pdf (.pdf - 269.61 kB)
- 43_Mazars Tax Alert_DE...15-11-11.pdf (.pdf - 274.26 kB)
Tax Alert - 42 / 11 November 2011
Legislative news regarding clawback tax, taxation records and tax incentives
- 42_Mazars Tax Alert_RO...11-11-11.pdf (.pdf - 337.71 kB)
- 42_Mazars Tax Alert_EN...11-11-11.pdf (.pdf - 313.80 kB)
- 42_Mazars Tax Alert_FR...11-11-11.pdf (.pdf - 331.69 kB)
- 42_Mazars Tax Alert_DE...11-11-11.pdf (.pdf - 330.45 kB)
Tax Alert - 41 / 7 November 2011
Amendments to the deferred payments regulations
- 41_Mazars Tax Alert_RO...07-11-11.pdf (.pdf - 274.31 kB)
- 41_Mazars Tax Alert_EN...07-11-11.pdf (.pdf - 265.10 kB)
- 41_Mazars Tax Alert_FR_07-11-11.pdf (.pdf - 269.64 kB)
- 41_Mazars Tax Alert_DE...07-11-11.pdf (.pdf - 267.88 kB)
Tax Alert - 40 / 1 November 2011
New amendments to the tax legislation
- 40_TaxAlert_RO...01-11-11.pdf (.pdf - 327.18 kB)
- 40_Tax Alert_EN...01-11-11.pdf (.pdf - 312.83 kB)
- 40_TaxAlert_FR...01-11-11.pdf (.pdf - 319.29 kB)
- 40_TaxAlert_DE...01-11-11.pdf (.pdf - 321.47 kB)
Tax Alert - 39 / 18 October 2011
Forms regarding the clawback tax and the VAT treatment of the works financed from public funds
- 39_TaxAlert_RO...18-10-11.pdf (.pdf - 269.44 kB)
- 39_TaxAlert_EN...18-10-11.pdf (.pdf - 229.68 kB)
- 39_TaxAlert_FR...18-10-11.pdf (.pdf - 264.82 kB)
- 39_TaxAlert_DE...18-10-11.pdf (.pdf - 271.87 kB)
Tax Alert - 38 / 14 October 2011
Changes brought to some tax forms
- 38_TaxAlert_RO...14-10-11.pdf (.pdf - 279.60 kB)
- 38_TaxAlert_EN...14-10-11.pdf (.pdf - 257.58 kB)
- 38_TaxAlert_FR...14-10-11.pdf (.pdf - 276.36 kB)
- 38_TaxAlert_DE...14-10-11.pdf (.pdf - 298.88 kB)
Tax Alert - 37 / 11 October 2011
Further clarifications regarding the annulment / reduction of the late payment penalties related to the taxes overdue on 31 August 2011
- 37_TaxAlert_RO...11-10-11.pdf (.pdf - 278.41 kB)
- 37_TaxAlert_EN...11-10-11.pdf (.pdf - 258.23 kB)
- 37_TaxAlert_FR...11-10-11.pdf (.pdf - 276.39 kB)
- 37_TaxAlert_DE...11-10-11.pdf (.pdf - 279.97 kB)
Tax Alert - 36 / 5 October 2011
Amendments to the statement 307 regarding the amounts obtained from the VAT adjustment
- 36_TaxAlert_RO...05-10-11.pdf (.pdf - 276.57 kB)
- 36_TaxAlert_EN...05-10-11.pdf (.pdf - 234.84 kB)
- 36_TaxAlert_FR...05-10-11.pdf (.pdf - 269.54 kB)
- 36_TaxAlert_DE...05-10-11.pdf (.pdf - 271.73 kB)
Tax Alert - 35 / 27 September 2011
Clawback Tax – A new health care financing system
- 35_TaxAlert_RO...27-09-11.pdf (.pdf - 264.54 kB)
- 35_TaxAlert_EN_27-09-11.pdf (.pdf - 252.20 kB)
- 35_TaxAlert_FR...27-09-11.pdf (.pdf - 262.21 kB)
- 35_TaxAlert_DE...27-09-11.pdf (.pdf - 285.09 kB)
Tax Alert - 34 / 23 September 2011
Further clarifications regarding the submission of declaration form 112
- 34_Circulara MFP_22-09-11_RO.pdf (.pdf - 313.00 kB)
- 34_Circulara MFP_22-09-11_traducereEN.pdf (.pdf - 190.93 kB)
- 34_Circulara MFP_22-09-11_traducereFR.pdf (.pdf - 118.77 kB)
- 34_Circulara MFP_22-09-11_traducereDE.pdf (.pdf - 127.91 kB)
- 34_TaxAlert_RO...23-09-11.pdf (.pdf - 275.84 kB)
- 34_TaxAlert_EN...23-09-11.pdf (.pdf - 270.56 kB)
- 34_TaxAlert_FR_23-09-11.pdf (.pdf - 274.32 kB)
- 34_TaxAlert_DE...23-09-11.pdf (.pdf - 280.24 kB)
Tax Alert - 33 / 7 September 2011
Amendment of the Tax Procedure Code
- 33_TaxAlert_RO...07-09-11.pdf (.pdf - 352.06 kB)
- 33_TaxAlert_EN...07-09-11.pdf (.pdf - 340.86 kB)
- 33_TaxAlert_FR...07-09-11.pdf (.pdf - 348.60 kB)
- 33_TaxAlert_DE...07-09-11.pdf (.pdf - 354.59 kB)
Tax Alert - 32 / 5 September 2011
New amendments of the Tax Code:
Title I – General Provisions
Title II – Profit Tax
Title III – Income Tax
Title V – Tax on the Income Obtained by Non-residents from Romania
Title VI – Value Added Tax
Title VII – Excise Tax
Title IX – Local Taxes
Title IX-2 – Mandatory Social Contributions
- 32_TaxAlert_RO...05-09-11.pdf (.pdf - 394.17 kB)
- 32_TaxAlert_EN...05-09-11.pdf (.pdf - 468.17 kB)
- 32_TaxAlert_FR...05-09-11.pdf (.pdf - 488.94 kB)
- 32_TaxAlert_DE...05-09-11.pdf (.pdf - 490.06 kB)
Legal Alert - 31 / 2 September 2011
Banking legislation: Amendments to simple and default interest, and regulation of financial and tax measures in banking under Government Ordinance No. 13 / 2011
- 31_LegalAlert_RO...02-09-11.pdf (.pdf - 285.70 kB)
- 31_Legal Alert_EN...02-09-11.pdf (.pdf - 305.77 kB)
- 31_LegalAlert_FR...02-09-11.pdf (.pdf - 354.48 kB)
- 31_LegalAlert_DE...02-09-11.pdf (.pdf - 358.65 kB)
Legal Alert - 30 / 16 August 2011
Latest Amendments to Consumer Protection Law
- 30_LegalAlert_RO...16-08-11.pdf (.pdf - 367.12 kB)
- 30_Legal Alert_EN...16-08.11.pdf (.pdf - 263.09 kB)
- 30_LegalAlert_FR...16-08-11.pdf (.pdf - 289.06 kB)
- 30_LegalAlert_DE...16-08-11.pdf (.pdf - 290.25 kB)
Legal Alert - 29 / 9 August 2011
Amendments to the Drawing-up of Annual Accounts by Economic Interest Groups
- 29_TaxAlert_RO...09-09-11.pdf (.pdf - 276.31 kB)
- 29_Tax Alert_EN...09-09-11.pdf (.pdf - 264.79 kB)
- 29_TaxAlert_FR...09-08-11.pdf (.pdf - 271.66 kB)
- 29_TaxAlert_DE...09-09-11.pdf (.pdf - 279.13 kB)
Legal Alert - 28 / 9 August 2011
New Classification of Occupations in Romania
- 28_LegalAlert_RO...09-08-11.pdf (.pdf - 271.57 kB)
- 28_Legal Alert_EN...09-08-11.pdf (.pdf - 237.76 kB)
- 28_LegalAlert_FR...09-08-11.pdf (.pdf - 268.29 kB)
- 28_LegalAlert_DE...09-08-11.pdf (.pdf - 271.87 kB)
Legal Alert - 27 / 4 August 2011
Amendments to regulation no. 18 / 2009 regarding administration of credit institutions, internal capital adequacy assessment process and outsourcing conditions
- 27_LegalAlert_RO...04-08-11.pdf (.pdf - 303.75 kB)
- 27_LegalAlert_EN...04-08-11.pdf (.pdf - 281.48 kB)
- 27_LegalAlert_FR...04-08-11.pdf (.pdf - 319.88 kB)
- 27_LegalAlert_DE...04-08-11.pdf (.pdf - 307.51 kB)
Legislative News - 26 / 27 July 2011
Simplified Accounting System
- 26_LegislativeNews_RO...27-07-11.pdf (.pdf - 266.35 kB)
- 26_LegislativeNews_EN...27-07-11_2011.pdf (.pdf - 260.36 kB)
- 26_LegislativeNews_FR...27-07-11.pdf (.pdf - 269.64 kB)
- 26_LegislativeNews_DE...27-07-11.pdf (.pdf - 267.49 kB)
Tax Alert - 25 / 21 July 2011
Documents Required to Justify VAT Exemptions
- 25_TaxAlert_RO...21-07-11.pdf (.pdf - 276.80 kB)
- 25_Tax Alert_EN...21-07-11.pdf (.pdf - 262.17 kB)
- 25_TaxAlert_FR...21-07-11.pdf (.pdf - 275.81 kB)
- 25_TaxAlert_DE...21-07-11.pdf (.pdf - 275.23 kB)
Tax Alert - 24 / 19 July 2011
Salary tax due by secondary places of business
- 24_TaxAlert_RO...19-07-11.pdf (.pdf - 262.77 kB)
- 24_TaxAlert_EN...19-07-11.pdf (.pdf - 255.85 kB)
- 24_TaxAlert_FR...19-07-11.pdf (.pdf - 260.43 kB)
- 24_TaxAlert_DE...19-07-11.pdf (.pdf - 263.89 kB)
Tax Alert - 23 / 18 July 2011
ANAF verifies the natural persons obtaining income in excess of RON 119,000
- 23_TaxAlert_RO...18-07-11.pdf (.pdf - 265.68 kB)
- 23_TaxAlert_EN...18-07-11.pdf (.pdf - 271.70 kB)
- 23_TaxAlert_DE...18-07-11.pdf (.pdf - 293.48 kB)
- 23_TaxAlert_FR...18-07-11.pdf (.pdf - 267.79 kB)
- 23_ANAF Comunicat_Presa_RO.pdf (.pdf - 277.28 kB)
- 23_ANAF Comunicat_Presa traducere_EN.pdf (.pdf - 100.35 kB)
- 23_ANAF Comunicat_Presa traducere_DE.pdf (.pdf - 140.22 kB)
- 23_ANAF Comunicat_Presa traducere FR.pdf (.pdf - 168.17 kB)
Legal Alert - 22 / 30 June 2011
Submission of declaration 112; Operation of anaf.ro portal; Discontinuation of public finance administrations
- 22_TaxAlert_RO...30-06-11.pdf (.pdf - 372.75 kB)
- 22_TaxAlert_EN...30-06-11.pdf (.pdf - 319.91 kB)
- 22_TaxAlert_FR...30-06-11.pdf (.pdf - 332.44 kB)
- 22_TaxAlert_DE...30-06-11.pdf (.pdf - 336.79 kB)
Legal Alert - 21 / 16 June 2011
The Master Employment Contract is amended and supplemented
- 21_LegalAlert_RO...16-06-11.pdf (.pdf - 282.43 kB)
- 21_LegalAlert_EN...16-06-11.pdf (.pdf - 276.25 kB)
- 21_LegalAlert_DE...16-06-11.pdf (.pdf - 282.00 kB)
- 21_LegalAlert_FR...16-06-11.pdf (.pdf - 281.07 kB)
Legal Alert - 20 / 14 June 2011
Council Implementing Regulation (EU) No. 282 / 2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
- 20_TaxAlert_RO...14-06-11.pdf (.pdf - 268.22 kB)
- 20_TaxAlert_EN...14-06-11.pdf (.pdf - 256.60 kB)
- 20_TaxAlert_FR...14-06-11.pdf (.pdf - 264.84 kB)
- 20_TaxAlert_DE...14-06-11.pdf (.pdf - 270.06 kB)
Legal Alert - 19 / 6 June 2011
Criteria for conditioning the registration for VAT purposes; Applying the simplification measures for cereals and industrial plants
- 19_TaxAlert_RO...06-06-11.pdf (.pdf - 283.76 kB)
- 19_TaxAlert_EN...06-06-11.pdf (.pdf - 240.20 kB)
- 19_TaxAlert_FR_06-06-11.pdf (.pdf - 280.73 kB)
- 19_TaxAlert_DE...06-06-11.pdf (.pdf - 283.33 kB)
Legal Alert - 18 / 19 May 2011
Republication of the Labour Code
- 18_LegalAlert_RO_19-05-11.pdf (.pdf - 259.80 kB)
- 18_LegalAlert_EN_19-05-11.pdf (.pdf - 236.05 kB)
- 18_LegalAlert_FR_19-05-11.pdf (.pdf - 256.28 kB)
- 18_LegalAlert_DE_19-05-11.pdf (.pdf - 264.46 kB)
Legal Alert - 17 / 13 May 2011
Law regarding social dialogue:
- collective bargaining agreements and their effects; collective conflict; mediation and arbitration; individual conflict, etc.
- 17_LegalAlert_RO_13-05-11.pdf (.pdf - 315.53 kB)
- 17_Legal Alert_EN_13-05-11.pdf (.pdf - 283.32 kB)
- 17_LegalAlert_FR_13-05-11.pdf (.pdf - 297.28 kB)
- 17_LegalAlert_DE_13-05-11.pdf (.pdf - 297.04 kB)
Legal Alert - 16 / 27 April 2011
Territorial labour inspectorate's offensive: sustained controls to detect illegal work
- 16_LegalAlert_RO...27-04-11.pdf (.pdf - 278.01 kB)
- 16_LegalAlert_EN...27-04-11.pdf (.pdf - 269.54 kB)
- 16_LegalAlert_FR...27-04-11.pdf (.pdf - 275.17 kB)
- 16_LegalAlert_DE...27-04-11.pdf (.pdf - 275.71 kB)
Tax Alert - 15 / 13 April 2011
Last-minute amendment regarding certification of the annual tax return (Form 101)
- 15_TaxAlert_RO...13-04-11.pdf (.pdf - 267.01 kB)
- 15_TaxAlert_EN...13-04-11.pdf (.pdf - 232.85 kB)
- 15_TaxAlert_FR...13-04-11.pdf (.pdf - 266.47 kB)
- 15_TaxAlert_DE...13-04-11.pdf (.pdf - 269.06 kB)
Tax Alert - 14 / 1 April 2011
New amendments to the Labour Code (Law No. 40 / 31 March 2011)
- 14_LegalAlert_RO...01-04-11.pdf (.pdf - 332.14 kB)
- 14_LegalAlert_EN...01-04-11.pdf (.pdf - 274.11 kB)
- 14_LegalAlert_FR...01-04-11.pdf (.pdf - 352.77 kB)
- 14_LegalAlert_DE...01-04-11.pdf (.pdf - 334.11 kB)
Tax Alert - 13 / 24 March 2011
Payments in instalments of the taxes administered by ANAF
- 13_TaxAlert_RO...24-03-11.pdf (.pdf - 298.24 kB)
- 13_TaxAlert_EN...24-03-11.pdf (.pdf - 281.61 kB)
- 13_TaxAlert_FR...24-03-11.pdf (.pdf - 297.75 kB)
- 13_TaxAlert_DE...24-03-11.pdf (.pdf - 297.22 kB)
Tax Alert - 12 / 16 March 2011
Clarifications on the tax legislation, early March
- Profit tax; Income tax; Tax on microenterprises income; Tax on non-residents' income; VAT; Excise and other special taxes; Compulsory social contributions; Order 724 / 2011 approving of forms; Government resolution 118 / 2011; ANAF Order 1752 / 2011; Government resolution 113 / 2011
- 12_TaxAlert_RO...16-03-11.pdf (.pdf - 361.75 kB)
- 12_TaxAlert_EN...16-03-11.pdf (.pdf - 303.33 kB)
- 12_TaxAlert_FR...16-03-11.pdf (.pdf - 341.81 kB)
- 12_TaxAlert_DE...16-03-11.pdf (.pdf - 358.48 kB)
Tax Alert - 11 / 2 March 2011
Sick leave and social security benefits
- 11_TaxAlert_RO...02-03-11.pdf (.pdf - 274.95 kB)
- 11_TaxAlert_EN...02-03-11.pdf (.pdf - 262.50 kB)
- 11_TaxAlert_FR...02-03-11.pdf (.pdf - 272.71 kB)
- 11_TaxAlert_DE...02-03-11.pdf (.pdf - 275.81 kB)
Tax Alert - 10 / 14 February 2011
Indexation of the nominal value of meal ticket in the first half of 2011
- 10_TaxAlert_RO...14-02-11.pdf (.pdf - 259.61 kB)
- 10_TaxAlert_EN...14-02-11.pdf (.pdf - 229.92 kB)
- 10_TaxAlert_FR...14-02-11.pdf (.pdf - 258.54 kB)
- 10_TaxAlert_DE...14-02-11.pdf (.pdf - 262.18 kB)
Tax Alert - 9 / 10 February 2011
Amendments to forms regulated by the tax code
- Order No. 233 / 2011 approving of the model and content of Forms provided under Title III of Law No. 571 / 2003, regarding the Tax Code
- Order No. 1081 / 2011 approving of the model and content of Forms of informative declarations
- 09_TaxAlert_RO...10-02-11.pdf (.pdf - 311.86 kB)
- 09_TaxAlert_EN...10-02-11.pdf (.pdf - 256.17 kB)
- 09_TaxAlert_FR...10-02-11.pdf (.pdf - 295.58 kB)
- 09_TaxAlert_DE...10-02-11.pdf (.pdf - 297.40 kB)
Tax Alert - 8 / 7 February 2011
Amendment of Form (300) - “Value Added Tax Return”
- 08_TaxAlert_RO...07-02-11.pdf (.pdf - 267.50 kB)
- 08_TaxAlert_EN...07-02-11.pdf (.pdf - 257.18 kB)
- 08_TaxAlert_FR...07-02-11.pdf (.pdf - 265.39 kB)
- 08_TaxAlert_DE...07-02-11.pdf (.pdf - 263.55 kB)
Tax Alert - 7 / 4 February 2011
Further amendments to the tax legislation in early February 2011
- Declaration on the contribution to sick leave and professional indemnity insurance Fund, which has been recorded as debt as of 31 December 2010 and has not been paid until 31 January 2011
- Form 100 - “Declaration on Payment Obligations to the State Treasury”
- Procedure for supplying / receiving information and/or documents regarding the tax debts of secondary places of business registered as payers of salaries and salary-related income
- 07_TaxAlert_RO...04-02-11.pdf (.pdf - 310.27 kB)
- 07_TaxAlert_EN...04-02-11.pdf (.pdf - 255.89 kB)
- 07_TaxAlert_FR...04-02-11.pdf (.pdf - 288.65 kB)
- 07_TaxAlert_DE...04-02-11.pdf (.pdf - 292.56 kB)
Tax Alert - 6 / 3 February 2011
Profit Tax Returns (Code 101) for 2010
- 06_TaxAlert_RO...03-02-11.pdf (.pdf - 265.02 kB)
- 06_Circulara_MF_Declaratia101_RO.pdf (.pdf - 40.97 kB)
- 06_TaxAlert_EN...03-02-11.pdf (.pdf - 230.63 kB)
- 06_Circulara_MF_Declaratia101_EN.pdf (.pdf - 43.78 kB)
- 06_TaxAlert_FR...03-02-11.pdf (.pdf - 262.49 kB)
- 06_Circulara_MF_Declaratia101_FR.pdf (.pdf - 113.70 kB)
- 06_TaxAlert_DE...03-02-11.pdf (.pdf - 268.05 kB)
- 06_Circulara_MF_Declaratia101_DE.pdf (.pdf - 87.87 kB)
Legal Alert - 5 / 13 January 2011
The structure of the standard classification of occupations in Romania is supplemented
- 05_LegalAlert_RO...13-01-11 (.pdf - 277.18 kB)
- 05_LegalAlert_EN...13-01-11 (.pdf - 240.28 kB)
- 05_LegalAlert_FR...13-01-11 (.pdf - 269.61 kB)
- 05_LegalAlert_DE...13-01-11 (.pdf - 257.45 kB)
Tax Alert - 4 / 10 January 2011
Daily allowance for business travels abroad is tax deductible in 2011
- 04_TaxAlert_RO...10-01-11 (.pdf - 268.53 kB)
- 04_TaxAlert_EN...10-01-11 (.pdf - 231.61 kB)
- 04_TaxAlert_FR...10-01-11 (.pdf - 264.43 kB)
- 04_TaxAlert_DE...10-01-11 (.pdf - 268.20 kB)
Tax Alert 3 / 6 January 2011
Amendments to the tax legislation in early 2011
- 03_TaxAlert_RO...06-01-11 (.pdf - 390.78 kB)
- 03_TaxAlert_EN...06-01-11 (.pdf - 369.57 kB)
- 03_TaxAlert_FR...06-01-11 (.pdf - 401.76 kB)
- 03_TaxAlert_DE...06-01-11 (.pdf - 366.23 kB)
Legislative News - 2 / 5 January 2011
Amendments to accounting regulations. Specific aspects related to the preparation and use of financial and accounting documents
- 02_LegislativeNews_RO...05-01-11 (.pdf - 297.33 kB)
- 02_LegislativeNews_EN...05-01-11 (.pdf - 259.88 kB)
- 02_LegislativeNews_FR...05-01-11 (.pdf - 295.47 kB)
- 02_LegislativeNews_DE...05-01-11 (.pdf - 296.87 kB)
Legal Alert - 1 / 5 January 2011
New structure of the standard occupational classification system in Romania
- 01_LegalAlert_RO...05-01-11 (.pdf - 272.22 kB)
- 01_LegalAlert_EN...05-01-11 (.pdf - 256.78 kB)
- 01_LegalAlert_FR...05-01-11 (.pdf - 270.96 kB)
- 01_LegalAlert_DE...05-01-11 (.pdf - 271.96 kB)
Legislative News - special issue 2 (banking) / 3 January 2011
Provisions amending and supplementing Government Ordinance No. 39 / 1996, regarding the creation and operation of the Guaranteed Deposit Fund within the banking system
- Legislative News_2_Banking_RO_03-01-11 (.pdf - 284.28 kB)
- Legislative News_2_Banking_EN_03-01-11 (.pdf - 249.72 kB)
- Legislative News_2_Banking_FR_03-01-11 (.pdf - 284.39 kB)
- Legislative News_2_Banking_DE_03-01-11 (.pdf - 286.87 kB)
Legislative News - special issue 1 (banking) / 3 January 2011
Amendments to Government Emergency Ordinance No. 50 / 2010, regarding consumer credit
- Legislative News_1_Banking_RO_03-01-11 (.pdf - 319.24 kB)
- Legislative News_1_Banking_EN_03-01-11 (.pdf - 258.15 kB)
- Legislative News_1_Banking_FR_03-01-11 (.pdf - 319.11 kB)
- Legislative News_1_Banking_DE_03-01-11 (.pdf - 287.47 kB)
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2010:
Legislative News - special issue (banking) / 14 December 2010
Government Emergency Ordinance No. 99 / 2006, regarding credit institutions and capital adequacy, has been amended
- Legislative News_Banking_RO...14-12-10.pdf (.pdf - 231.38 kB)
- Legislative News_Banking_EN...14-12-10.pdf (.pdf - 173.14 kB)
- Legislative News_Banking_FR...14-12-10.pdf (.pdf - 228.01 kB)
- Legislative News_Banking_DE...14-12-10.pdf (.pdf - 237.77 kB)
Tax Alert - 26 / 6 December 2010
New model of the profit tax return for 2010
- 26_Tax Alert_RO...06-12-10.pdf (.pdf - 239.53 kB)
- 26_Tax Alert_EN...06-12-10.pdf (.pdf - 271.59 kB)
- 26_Tax Alert_FR...06-12-10.pdf (.pdf - 276.51 kB)
- 26_Tax Alert_DE...06-12-10.pdf (.pdf - 294.28 kB)
Tax Alert - 25 / 18 October 2010
Latest amendments to form 102
- 25_Tax Alert_RO...18-10-10.pdf (.pdf - 239.64 kB)
- 25_Tax Alert_EN...18-10-10.pdf (.pdf - 205.12 kB)
- 25_Tax Alert_FR...18-10-10.pdf (.pdf - 237.06 kB)
- 25_Tax Alert_DE...18-10-10.pdf (.pdf - 245.46 kB)
Tax Alert - 24 / 11 October 2010
New amendments of the Company Law
- 24_Legislative News_RO...11-10-10.pdf (.pdf - 233.64 kB)
- 24_Legislative News_EN...11-10-10.pdf (.pdf - 230.77 kB)
- 24_Legislative News_FR...11-10-10.pdf (.pdf - 277.71 kB)
- 24_Legislative News_DE...08-10-10.pdf (.pdf - 352.56 kB)
Tax Alert - 23 / 5 October 2010
Latest amendments to the Tax Code and the Tax Procedure Code
- 23_Tax Alert_RO...05-10-10.pdf (.pdf - 265.33 kB)
- 23_Tax Alert_EN...05-10-10.pdf (.pdf - 254.55 kB)
- 23_Tax_Alert_FR...05-10-10.pdf (.pdf - 248.26 kB)
- 23_Tax Alert_DE...05-10-10.pdf (.pdf - 266.72 kB)
Tax Alert - 22 / 23 September 2010
Amendment of the declaration on obligations to the environmental fund
- 22_Tax Alert_RO...23-09-10.pdf (.pdf - 238.84 kB)
- 22_Tax Alert_EN...23-09-10.pdf (.pdf - 200.58 kB)
- 22_Tax Alert_FR...23-09-10.pdf (.pdf - 235.37 kB)
- 22_Tax Alert_DE...23-09-10.pdf (.pdf - 222.16 kB)
Tax Alert - 21 / 13 September 2010
Latest amendments to professional income tax
- 21_Tax Alert_RO...13-09-10.pdf (.pdf - 263.51 kB)
- 21_Tax Alert_EN...13-09-10.pdf (.pdf - 225.46 kB)
- 21_Tax_Alert_FR...13-09-10.pdf (.pdf - 243.37 kB)
- 21_Tax Alert_DE..13-09-10.pdf (.pdf - 247.92 kB)
Tax Alert - 20 / 25 August 2010
Latest obligations of natural entities obtaining professional income, other than salary-related, to declare and pay contributions to the social security, health Insurance and unemployment funds
- 20_Tax Alert_RO...25-08-10 (.pdf - 382.08 kB)
- 20_Tax Alert_EN...25-08-10.pdf (.pdf - 335.53 kB)
Tax Alert - 19 / 4 August 2010
Amendments to the Methodological Norms for the Application of the Tax Code:
- General provisions; Profit tax; Income tax; Microenterprises Income Tax; Tax on the Income Obtained by Non-residents from Romania and Tax on Representative Offices Established in Romania by Foreign Companies; Value Added Tax; Local Taxes and Fees; Methodological Norms for the Application of Article III of Government Emergency Ordinance No. 58 / 2010
- 19_Tax Alert_RO...04-08-10 (.pdf - 291.75 kB)
- 19_Tax Alert_EN...04-08-10 (.pdf - 268.81 kB)
- 19_Tax_Alert_FR...04-08-10 (.pdf - 289.61 kB)
- 19_Tax_Alert_DE...04-08-10 (.pdf - 287.64 kB)
Tax Alert - 18 / 3 August 2010
Further Amendments to Laws:
- Law No.167 of 14 July 2010 regarding the Environmental Fund
- Orders of the relevant bodies of the Central Public Administration and the National Health Insurance Agency
- Press Release of the Ministry of Public Finance, regarding the documents required for the registration of taxpayers in the Register of Intra-Community Operators
- 18_Tax Alert_RO...03-08-10 (.pdf - 277.03 kB)
- 18_Tax Alert_EN...03-08-10 (.pdf - 256.38 kB)
- 18_Tax_Alert_FR...03-08-10 (.pdf - 278.78 kB)
- 18_Tax Alert_DE...03-08-10 (.pdf - 280.69 kB)
Tax Alert - 17 / 13 July 2010
Preparation of annual financial statements by entities that have chosen a period of account differing from the calendar year, according to accounting law no. 82 / 1991
- 17_Tax Alert_RO...13-07-10.pdf (.pdf - 263.33 kB)
- 17_Tax Alert_EN...13-07-10.pdf (.pdf - 241.12 kB)
- 17_Tax Alert_FR...13-07-10.pdf (.pdf - 262.22 kB)
- 17_Tax Alert_DE...13-07-10.pdf (.pdf - 266.63 kB)
Tax Alert - 16 / 2 July 2010
Amendments of Law 571/2003 regarding the Tax Code (tax on buildings and transport means)
- 16_Tax Alert_RO...02-07-10.pdf (.pdf - 370.23 kB)
- 16_Tax Alert_EN...02-07-10.pdf (.pdf - 345.43 kB)
- 16_Tax Alert_FR 02-07-10.pdf (.pdf - 384.46 kB)
- 16_Tax Alert_DE...02-07-10.pdf (.pdf - 365.54 kB)
Tax Alert - 15 / 29 June 2010
Further amendments to the Tax Code; New measures to combat tax evasion; Register of Intra-Community Operators
- 15_Tax Alert_RO...29-06-10.pdf (.pdf - 325.21 kB)
- 15_Tax Alert_EN...29-06-10.pdf (.pdf - 256.49 kB)
- 15_Tax Alert_FR...29-06-10.pdf (.pdf - 278.33 kB)
- 15_Tax Alert_DE...29-06-10 (.pdf - 295.04 kB)
Tax Alert - 14 / 28 May 2010
New requirements for employees and employers; Amendment of the sick leave procedure
- 14_Tax Alert_RO...28-05-10 (.pdf - 233.70 kB)
- 14_Tax Alert_EN...28-05-10 (.pdf - 215.31 kB)
- 14_Tax Alert_FR...28-05-10 (.pdf - 231.21 kB)
- 14_Tax Alert_DE...28-05-10 (.pdf - 236.17 kB)
Tax Alert - 13 / 13 May 2010
Further amendments to the Tax Code
- 13_Tax Alert_RO...13-05-10 (.pdf - 245.46 kB)
- 13_Tax Alert_EN...13-05-10 (.pdf - 228.46 kB)
- 13_Tax Alert_FR...13-05-10 (.pdf - 242.38 kB)
- 13_Tax Alert_DE...13-05-10 (.pdf - 250.58 kB)
Tax Alert - special issue / 7 May 2010
Amendment of the regulation for non-banking financial institutions (IFN)
- Tax Alert_IFN_RO...07-05-10 (.pdf - 229.39 kB)
- Tax Alert_IFN_EN...07-05-10 (.pdf - 170.69 kB)
- Tax Alert_IFN_FR...07-05-10 (.pdf - 227.89 kB)
Tax Alert no. 12 / 30 April 2010
Amendment of the Tax Procedure Code
- 12_Tax Alert_RO...30-04-10 (.pdf - 276.29 kB)
- 12_Tax Alert_EN...30-04.10 (.pdf - 205.34 kB)
- 12_Tax Alert_FR...30-04-10 (.pdf - 273.26 kB)
- 12_Tax Alert_DE...30-04-10 (.pdf - 277.90 kB)
Tax Alert no. 11 / 26 April 2010
Fiscal Responsibility Law
- 11_Tax Alert_RO...26-04-10 (.pdf - 226.38 kB)
- 11_Tax Alert_EN...26-04-10 (.pdf - 188.90 kB)
- 11_Tax Alert_FR...26-04-10 (.pdf - 223.67 kB)
- 11_Tax Alert_DE...26-04-10 (.pdf - 227.00 kB)
Tax Alert no. 10 / 19 April 2010
Amendment of declaration 100
- 10_Tax Alert_RO...19-04-10 (.pdf - 274.00 kB)
- 10_Tax Alert_EN...19-04-10 (.pdf - 263.52 kB)
- 10_Tax Alert_FR...19-04-10 (.pdf - 315.37 kB)
- 10_Tax Alert_DE...19-04-10 (.pdf - 359.98 kB)
Tax Alert no. 9 / 16 April 2010
Interest rate on foreign currency loans
- 09_Tax Alert_RO...16-04-10 (.pdf - 214.42 kB)
- 09_Tax Alert_EN...16-04-10 (.pdf - 201.48 kB)
- 09_Tax Alert_FR...16-04-10 (.pdf - 215.15 kB)
- 09_Tax Alert_DE...16-04-10 (.pdf - 220.75 kB)
Tax Alert no. 8 / 31 March 2010
Deferment of profit tax prepayments
- 08_Tax Alert_RO...31-03-10 (.pdf - 213.42 kB)
- 08_Tax Alert_EN...31-03-10 (.pdf - 202.35 kB)
- 08_Tax Alert_FR...31-03-10 (.pdf - 215.48 kB)
- 08_Tax Alert_DE...31-03-10 (.pdf - 224.08 kB)
Tax Alert no. 7 / 19 February 2010
Norms for the certification of the annual tax returns issued by the Chamber of Tax Consultants
- 07_Tax Alert_RO...19-02-10.pdf (.pdf - 239.69 kB)
- 07_Tax Alert_EN...19-02-10.pdf (.pdf - 230.18 kB)
- 07_Tax Alert_FR...19-02-10.pdf (.pdf - 238.64 kB)
- 07_Tax Alert_DE...19-02-10.pdf (.pdf - 246.96 kB)
Tax Alert no. 6 / 16 February 2010
The inflation index used for the restatement of the anticipatory payments made on the account of the annual profit tax
- 06_Tax Alert_RO...16-02-10.pdf (.pdf - 213.22 kB)
- 06_Tax Alert_EN...16-02-10.pdf (.pdf - 182.26 kB)
- 06_Tax Alert_FR...16-02-10.pdf (.pdf - 264.28 kB)
- 06_Tax Alert_DE...16-02-10.pdf (.pdf - 223.55 kB)
Tax Alert no. 5 / 11 February 2010
2010 State Budget Law 2010
Social Security Budget Law
Orders of the National Tax Agency
- Special VAT return
- Ex officio change in the tax band for microenterprises
- VAT Return and Recapitulative Statement 390
- Declaration 100
- 05_Tax Alert_RO...11-02-10.pdf (.pdf - 266.33 kB)
- 05_Tax Alert_EN...11-02-10.pdf (.pdf - 252.29 kB)
- 05_Tax Alert_FR...11-02-10.pdf (.pdf - 271.15 kB)
- 05_Tax Alert_DE...11-02-10.pdf (.pdf - 290.21 kB)
Legislative News no. 4 / 1 February 2010
Amendments regarding preparation and filling-in of Employees’ General Register
- 04_Legislative News_RO...01-02-10.pdf (.pdf - 276.35 kB)
- 04_Legislative News_EN...01-02-10.pdf (.pdf - 245.73 kB)
- 04_Legislative News_FR...01-02-10.pdf (.pdf - 239.48 kB)
- 04_Legislative News_DE...01-02-10.pdf (.pdf - 258.85 kB)
Tax Alert no. 3 / 21 January 2010
New tax procedures and forms
- 03_Tax Alert_RO...21-01-10.pdf (.pdf - 263.72 kB)
- 03_Tax Alert_EN...21-01-10.pdf (.pdf - 203.21 kB)
- 03_Tax Alert_FR...21-01-10.pdf (.pdf - 264.28 kB)
- 03_Tax Alert_DE...21-01-10.pdf (.pdf - 251.87 kB)
Tax Alert no. 2 / 12 January 2010
Fiscal obligations in early 2010
- Profit tax prepayments in 2010
- Adjustment of the profit tax due in 2009
- Certification of the profit tax return by a tax consultant
- Submission of the recapitulative statement
- Other procedural obligations in early 2010
- Accounting in 2010
- 02_Tax Alert_RO...12-01-10.pdf (.pdf - 262.10 kB)
- 03_Tax Alert_EN...21-01-10.pdf (.pdf - 203.21 kB)
- 03_Tax Alert_FR...21-01-10.pdf (.pdf - 264.28 kB)
- 02_Tax Alert_DE...12-01-10.pdf (.pdf - 264.79 kB)
Tax Alert no. 1 / 11 January 2010
Amendment of the methodological norms for the application of the Tax Code
- Profit tax
- Income tax
- Tax on the income obtained from Romania by non-residents
- Tax on Representative Office
- VAT
- Excise duties
- Other changes
- 01_Tax Alert_RO...11-01-10.pdf (.pdf - 284.43 kB)
- 01_Tax Alert_EN...11-01-10.pdf (.pdf - 261.38 kB)
- 01_Tax Alert_FR...11-01-10.pdf (.pdf - 286.65 kB)
- 01_Tax Alert_DE...11-01-10.pdf (.pdf - 288.79 kB)
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