In the Official Gazette of Romania, Part I, no. 684 of the 9th of September 2015, was published the Order of the President of National Agency for Fiscal Administration on the approval of the procedure concerning income rules cutbacks applied to the agricultural activities and also for the approval of some forms.
In accordance with this precise normative act, the natural persons who carry out agricultural activities, either individually or in some forms of association, can benefit from the cutbacks stated in the income rule, proportionally to the registered loss for the current fiscal year, produced as a result of adverse meteorological phenomena, which could be assimilated to natural disasters, such as frost, hail, ground frost, flooding, heavy rain, drought, as well as those produced by wild animals, provided that all the following conditions are satisfied:
- the net income is established according to income rules;
- the loss cover over 30% of the surfaces designed for vegetable agricultural production or of the animals, estimated on each of the vegetable or animal category.
If there are some demands from the natural persons or the associations with no legal personality, a commission named by order of county/Bucharest municipality Prefect, in compliance with the provisions of the Fiscal Code, is bound to ascertain and evaluate the losses.
In addition to this, the document authorizes the following forms:
- „Demand for the acknowledgement of the prejudice and the evaluation of the losses produced by natural disaster”;
- „Minutes for the acknowledgement and evaluation of the damages”;
- „Application concerning the cutback of annual income from agricultural activities, established according to income rules”;
- „Report on the decrease in the annual income gained from agricultural activities, calculated on the basis of the income rules”;
- „Decision for rejecting a claim on the cutback of the annual income obtained from agricultural activities, estimated by taking into account the income rules”.
:: The Source: JURIDICE.ro