In the Official Gazette of Romania, Part I, no. 18 of 9 January 2013 was published the Government Ordinance no. 1/2013 regarding the regulation of certain fiscal measures in the field of local taxes.
The ordinance establishes exceptions to the application of GO no. 1309/2012 which provides higher local taxes, meaning that the local authorities can opt for 2013, that the local taxes remain at the same level as in 2012.
Thus, for 2013, notwithstanding the provisions of the Tax Code, local authorities can take decisions on reducing levels of taxable values, local taxes provided by GO no. 1309/2012 on the level of taxable values, local taxes and other taxes assimilated and applicable fines since 2013, up to the levels set by local authorities, adopted by them for the year 2012.
The decisions referred to above may be adopted no later than 20 days after entry into force of the ordinance.
Amounts paid by taxpayers in excess of local taxes approved by decisions of deliberative authorities are compensated with payment obligations to local budgets with next payment terms or are returned to taxpayers demand.
>> The source: JURIDICE.ro