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The extension of deeds that can be written in the tax record

In Romania’s Official Gazette, part I, no. 977 from 30 December 2015 was published the Government Decision no. 1000/2015 regarding the deeds for which information are written in the tax record of the tax-payers, according to the legislation in force.

The Government Decision determines the deeds that are sanctioned by the Tax, Accounting and Customs laws and by those laws regarding financial discipline for which information are written in the tax-payer’s tax record.

In the regulatory act’s addendum there are 318 deeds stipulated that can be written in the tax record, compared to 117 which were stipulated until now.

The new regulations are linked to the provisions of Law no.207/2015 regarding the Fiscal Procedure Code and of Law no. 227/2015 regarding the Fiscal Code, the deeds for which information will be written in the tax record are being redefined in accordance to the Government Ordinance 39/2015 regarding the tax record.

Among the deeds for which information are written in the tax record, there are introduced some deeds stipulated by Law no. 78/2000 for the prevention, discovery and sanctioning of corruption acts, with the subsequent modifications and additions.

From the newly introduced deeds we mention: ” the failure to supply, knowingly, the data requested according to the law regarding  the procurement of funds from EU’s general budget or from the budgets managed by or in its name, if the deed results in the wrongful procurement of these funds”. Another example of newly introduced deed is the failure to issue the tax receipt for all delivered goods or for all services performed, the issue of tax receipts with a lower value than the selling price of the good or the price of the service, deed which is sanctioned with a fine between 3.500 lei and 27.500 lei, depending on the type of the offense.

:: The Source: JURIDICE.ro

Elena ZOIȚA

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