In the Official Gazette of Romania, part I, no. 609 of 1st October 5, 2013 was published the Order of the President of the National Agency for Fiscal Administration no. 3236/2013 for amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 1.950/2012 regarding the approval of the pattern and content of the forms used for the declaring taxes which have a self assessment or withholding regime.
Through GO no. 16/2013 for amending and supplementing Law no. 571/2013 regarding the Fiscal Code and the regulation of certain budgetary-fiscal measures, starting with the 1st of September excises were introduced for certain types of assets.
The normative act supplements the List which contains obligations of payment to the state budget by adding new positions, as following:
– excises for gold jewelry and/or platinum, excepting wedding rings;
– excises for natural fur garments;
– excises for yachts and other ships and boats for pleasure with or without engine;
– excises for cars and SUV`s with a cylinder capacity exceeding 3000 cm3;
– excises for bullets and other types of ammunition for hunting guns and guns for personal use;
– excises for engines with the capacity exceeding 100 HP, intended for yachts and other ships and boats for pleasure.
The obligations mentioned above must be declared through form 100 “Declaration regarding obligations of payment to the state budget” by business operators, excises payers and other natural persons which perform intra-community acquisitions of yachts and other ships and boats, with or without engine, for pleasure, excepting those used for professional sports, of cars and SUV’s with a cylinder capacity exceeding 3000 cmc, of engines with capacity exceeding 100 HP, intended for yachts and other ships and boats for pleasure.
:: The source: JURIDICE.ro