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Amending the single account in which taxes are paid

In the Official Gazette of Romania, Part I, no. 114 of February 17th, 2014 was published the Order no. 223/2014 of the President of the National Agency for Fiscal Administration for amending Order no. 1.294/2007 of the President of the National Agency for Fiscal Administration on taxes, contributions and other amounts representing tax receivables, payable by the taxpayer in a single account.

According to the law, starting with tax obligations afferent to January 2014, taxpayers will pay taxes into a new single account – 20.A.47.01.00 “Amounts collected for the state budget in a single account, under distribution” opened on the tax identification code of taxpayers, at the StateTreasury`s units within the tax authority to which they are registered for taxes.

However, along with the account changes there will be changes regarding the name of the nomenclature for tax obligations due to the state budget in “Nomenclature for tax obligations due to the state budget, payable in the single account 20.47.01.01 Revenues of the state budget – budget amounts for single account, under distribution”.

The nomenclature also includes new taxes that will be paid in the single account:

– tax on dividend income obtained in Romania by non-residents;

– tax on interest income obtained in Romania by non-residents;

– tax on income from royalties obtained in Romania by non-residents;

– tax on commission income obtained in Romania by non-residents;

– tax on income obtained in Romania by non-residents, from sports and entertainment activities;

– income tax on remuneration received by non-resident legal persons who acts as administrator founder or member of the board of directors of a Romanian legal person;

– tax on income from services rendered in Romania and abroad by non-residents;

– tax on income obtained by non-resident individuals from awards at competitions in Romania;

– tax revenues from gambling practiced in Romania by non-resident individuals;

– tax on income from the liquidation of a Romanian legal entity made ​​by non-residents.

The enactment also amends the “List of tax obligations owed to ​​social insurance budgets and special funds payable in the account 55.02 “Available sole account of social insurance budgets and special funds under distribution” , which contains the individual contribution of health insurance payable by persons deriving income from leases of agricultural goods, under withholding income tax.

:: The source: JURIDICE.ro

Adina Elena OPREA
Junior Lawyer D&B David şi Baias

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