In the Official Gazette of Romania, Part I, no. 553 of August 30, 2013 has been published the Government Ordinance no. 28/2013 regarding certain fiscal measures.
The Emergency Ordinance changes, mainly the following acts of taxation:
G.E.O no. 92/2003 regarding the Fiscal Code
It introduces the possibility for taxpayers who derive income from agricultural activities to pay tax and contributions corresponding to their income at the tax authority from their administrative-territorial units corresponding to the locality where they are domiciled, provided that in this locality does not exist a territorial unit of N.A.F.A and under the condition that between the administrative-territorial unit and N.A.F.A exists a protocol for this purpose.
Law no. 571/2003 regarding the Fiscal Code
To clear that the reverse charge also applies for transactions made on the Day Ahead and on the Daily Electricity Market, there are specified the categories of taxable dealers that come under these arrangements.
Are included in the field of the harmonized excise duty, from September 1, 2013 the engines over 100 hp capacity for yachts and other leisure boats.
It is provided the legal framework allowing excise refund for new products introduced in the field of harmonized excise duty.
:: The source: JURIDICE.ro