Classification codes of payment obligations and the daily allowance for business travels abroad

The National Tax Administration Agency (ANAF) comes to taxpayers’ assistance by creating new software generating classification codes of payment obligations.

In another sequence of ideas, we hereby wish to remind you that the value of daily allowance for business travels abroad changes starting 1 December 2012.

Monitorul Oficial al Romaniei no.  774/16 November 2012 has published Order no. 1485 /2012 of the Minister of Public Finance, which amends and supplements the instructions for filling in the form containing the classification codes of payment obligations to the State Treasury, approved by Order No 1870 / 2004 of said Minister.

The major amendments refer to the following:

– regulation of the manner in which taxpayers may obtain the codes evidencing additional payment of tax, as established under tax authority’s decision, and of fines;

– suspension of the application of Finance Minister’s Order No 1870 / 2004 until 31 December 2013;

– specific mention of the cases in which the aforesaid Order No 1870 / 2004 is still applicable.

These amendments come in full force and effect as of 16 November 2012.

As mentioned above, starting 1 December 2012, the daily allowance for business travels abroad has been restated.

As specified by Government Emergency Ordinance No 19 / 2012 approving of measures for the recovery of losses resulting from salary cuts, starting 1 December 2012 the gross base salary and the employment allowance granted to the personnel paid from public funds shall increase by 7.4%.

Consequently, the daily allowance for business trips abroad shall be restated at the value set under Government Resolution No 518 / 1995, regarding rights and obligations of the Romanian personnel posted abroad to fulfil temporary missions.


* Note: You may find Romanian, German and French versions of the newsletter in Mazars’ archive

*Accounting News Alert contains a selection of the latest major issues occurred in the Romanian legislative framework, is intended only to provide information and, hence, shall not be deemed to provide professional advice or consultancy.  Therefore, we assume no responsibility in this respect.                                                     

Related posts