Monitorul Oficial al Romaniei, Part I, No 300 of 30 April 2015 has published Order No 513/2015 of the Minister of Public Finance, which approves the model and content of the personal finance register and the procedure for its filing with the competent tax authority.
The major provisions of the order refer to the following:
- Economic operators shall create a personal finance register for each one of their entities that sell goods or provide services.
- The register shall contain progressively numbered pages and its last page shall be signed by economic operator’s administrator or the person empowered by such administrator.
- The register shall be filled in on a daily basis at the beginning of working hours.
- Economic operators shall notify the competent tax authority of the creation of the personal finance register, specifying its opening date and number of pages. Such notification shall be performed within five (5) working days of the publication date of Order 513/2015.
The provisions of Order 513/2015 came into full force and effect on 30 April 2015.
TAX ALERT by Duncea, Stefanescu & Associates / DS Tax Advisory Services
Member of MARCALLIANCE: www.marcalliance.com
Tax Alert contains a selection of the latest major issues occurred in the Romanian legislative framework, is intended only to provide information and, hence, shall not be deemed to provide professional advice or consultancy. Therefore, we assume no responsibility in this respect. Should you require any information related to the foregoing, please do not hesitate to contact us.
If you wish to get free subscription to our newsletters, please send a message to firstname.lastname@example.org, specifying your full name and title, as well as the name of your company