In the Official Gazette of Romania, part I, no. 578 from the 11th of September 2013 was published the Order of the Ministry of Public Finance no. 1504/2013 regarding establishing the pattern of the form of declaration of assets and income, as well as the assets and incomes which the natural person, whose financial situation is being investigated, must disclose.
The normative act estabilishes the assets and incomes which must be disclosed by the natural person whose financial situation is being investigated, as well as the pattern and the content of the form “Declaration of assets and income”.
Therefore, the assets and income disclosed by the natural person, whose financial situation is being investigated, are as following:
– immovable assets: lands, buildings, other immovable assets;
– movable assets: means of transport, precious metals, jewellery, art and cult objects, art and numismatic collections, antiquities, objects part of the national or international heritage, whose purchase price surpasses 15.000 lei; animals whose price totaled surpasses 15.000 lei;
– financial assets: stocks and bank deposits, investment funds, additional forms of economies and investments, investments, direct investments and loans granted;
– other assets, bonds and/or goods whose individual value surpasses 10.000 lei;
– insurance policies, excepting the civil liability insurance for car owners;
– personal spending and spendings with dependants;
– liabilities.
The incomes disclosed by the natural person, whose financial situation is being investigated, are the following:
– incomes with withholding tax from the payment;
– incomes who are not taxable;
– incomes for which the law sets no tax.
This element will be included in the “Declaration of assets and income”, form whose pattern can be found in the additional act to the normative act.
:: The source: JURIDICE.ro
