In the Official Journal of Romania, Part I, no. 40 from 16th January 2015 has been published the Order of the President of the National Agency for Fiscal Administration no.112/2015 for the approval of the type and content of some fiscal forms used by some taxable persons in the field of VAT.
The normative act approves the type and content of the following fiscal forms:
-the form (098)” Registration request in purposes of VAT, according to the Art. 153 paragraph.(1) let. a) Tax Code”, as well as the instructions of filling the form.
-the form (088) Self –declaration for evaluating the intention and capacity to develop economic activities which imply operations from the field of VAT.
The form (098) has to be presented along with the form (088) at the competent fiscal body by the societies which are founded according to Law no. 31/1990 on trading companies, which must be matriculated at the trade register and which demand the registration in the purposes of VAT, according to the Art. 153 paragraph.(1) let. a) Tax Code. The forms mentioned at the articles 1 and 3 must be presented in the same day while presenting at the office of the trade register the demand for matriculation at the trade register.
The form (088) has to be filled and presented by the companies founded according to Law no. 31/1991, which has to be matriculated at the trade register and which ask for registration in purposes of VAT according to Art. 153 paragraph. (1) let. b) and c) or paragraph. (91) Tax Code, along with the declaration of mentions (form 010) or along with “Registration request in purposes of VAT, according to Art. 153 paragraph. (91) Law no. 571/2003 regarding the Tax Code, with the subsequent modifications and completions (form 099)”, according to the case.
The form (088) has to be filled and presented by the taxable persons, companies founded according to Law 31/1990, republished, with the subsequent modifications and completions, and which are registered in the purposes of VAT, according to the Art. 153 Tax Code, at the request of the competent fiscal bodies, made according to the Art. 52 Tax Procedure Code, in situations like the following:
- The change of the registered office;
- The change of the administrators and/ or of the associates.
The identification of taxable persons, trading companies to which has to be requested the filling and presenting of the form, is made every month, by the competent fiscal body based on the information given by the National Trade Register Office, according to the collaboration protocol.
The taxable persons, the trading companies founded by Law 31/1990, registered in purposes of VAT, to which the fiscal bodies discover modifications of the information received according to the regulations previous mentioned, in regard to the ones existing at the fiscal evidences in the matter of registered office and/or administrators and/or associates, will be notified to complete and present the form (088).
The forms will be filled with the help of the informatics programme of assistance made available by the National Agency for Fiscal Administration.
:: The source: JURIDICE.ro