No.

4 January 2013

Nr. 4 Ianuarie 2013

Tax Alert Buletin Fiscal

In this issue:  Amendments to the Fiscal Code  Amendments to the Fiscal Procedure Code  The level of local taxes for 2013 This update is accurate to the best of our knowledge at the time of issue. It is, however, meant as a general guide and comes with the recommendation that professional advice be sought before any action is taken.

Amendments to the Fiscal Code (Ordinance no. 8/2013 published in the Official Gazette no. 54 / 23 January 2013)

Modificari ale Codului fiscal (Ordonanta nr. 8/2013 publicata in Monitorul Oficial nr. 54 / 23 ianuarie 2013) Ordonanta aduce o serie de modificari Codului fiscal in ceea ce priveste impozitul pe profit, impozitul pe venit, impozitul pe venitul microintreprinderilor, impozitul pe venitul nerezidentilor, TVA, accize si contributii sociale, dar si Codului de procedura fiscala. Modificarile intra in vigoare incepand cu data de 1 februarie 2013, cu exceptia prevederilor privind nivelul accizei la tigarete, care va intra in vigoare incepand cu 1 aprilie 2013. Dintre modificarile cele mai importante, prezentam urmatoarele: Tranzactii artificiale Se prevede faptul ca tranzactiile calificate ca fiind artificiale (definite conform Codului fiscal) nu vor beneficia de prevederile conventiilor de evitare a dublei impuneri. Impozit pe profit Registrul de evidenta fiscala Registrul de evidenta fiscala va trebui sa evidentieze toate veniturile impozabile si cheltuielile efectuate in scopul realizarii acestora, aferente anului fiscal respectiv.

The Ordinance brings a series of amendments to the Fiscal Code with regard to the corporate income tax, personal income tax, microenterprises income tax, withholding tax, VAT, excise duties and social contributions, as well as to the Fiscal Procedure Code. The changes will enter into force starting with 1 February 2013, except for the provisions regarding the level of the excise duty for cigarettes, which will enter into force starting with 1 April 2013. Among the most important amendments, we present the following: Artificial transactions It is specified that the transactions classified as artificial (as defined by the Fiscal Code) will not benefit from the provisions of the double tax treaties. Corporate income tax Tax ledger The tax ledger will have to reflect all taxable income and related expenses, for the fiscal year in question.

În această ediţie:  Modificari ale Codului fiscal  Modificari ale Codului de procedura fiscala  Nivelul impozitelor locale pentru anul 2013 Acest material este conform informaţiilor pe care le deţinem la momentul redactării. El are un caracter informativ şi de aceea, se recomandă apelarea la asistenţă specializată înainte de a întreprinde orice acţiune în baza lui.

All rights reserved. Ernst & Young 2013.

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Tax Alert I Buletin Fiscal

Retained earnings from updating with the inflation rate as per IAS 29 for taxpayers who apply IFRS Amendments are brought regarding the fiscal treatment of the retained earnings resulted from the update with the inflation rate of the value of the depreciable fixed assets and land. revaluation. sistemul de impozitare a veniturilor microintreprinderilor nu mai este optional. 35 of the Fiscal Code. Impozitul pe venitul microintreprinderilor Incepand cu 1 februarie 2013.Research and development expenses The additional deduction allowed for research and development expenses has been increased from 20% to 50% of the expenses eligible for these activities. the foreign entity will have the obligation to register for tax purposes in Romania. declare and pay the corporate income tax stays with the buyer. desi obligatia de a calcula. Dobanzi nedeductibile in cazul contractelor cu plata amanata Sunt nedeductibile cheltuielile cu dobanzile. Taxation of micro-enterprises Starting with 1 February 2013 the system for taxation of micro-enterprises is no longer optional. cu privire la valoarea fiscala a acestora. in cazul in care mijloacele fixe/imobilizarile necorporale/stocurile sunt achizitionate in baza unor contracte cu plata amanata. Non-deductible interest for contracts with deferred payment Cheltuieli de cercetare-dezvoltare Deducerea suplimentara permisa pentru cheltuielile de cercetare-dezvoltare a fost marita de la 20% la 50% din cheltuielile eligibile pentru aceste activitati. tax depreciation. Rezultatul reportat din actualizarea cu rata inflatiei potrivit IAS 29 in cazul contribuabililor care aplica IFRS Se aduc modificari in ceea ce priveste tratamentul fiscal al rezultatului reportat din actualizarea cu rata inflatiei a mijloacelor fixe amortizabile si a terenurilor. but mandatory for the taxpayers that meet the conditions provided by the law. Biological assets A number of provisions regarding biological assets have been introduced. Expenses related to acts of corruption Expenses booked and subsequently proven to be associated with acts of corruption are non-deductible. 2 Tax Alert I Buletin Fiscal . reevaluarea lor. Nivelul veniturilor anuale sub care o persoana juridica romana este considerata microintreprindere a fost redus de la 100. Limited deductibility for depreciation of vehicles Deductible expenses related to the fiscal depreciation of vehicles having no more than 9 seats are limited to RON 1. ci obligatoriu pentru contribuabilii care indeplinesc conditiile prevazute de lege. The level of annual income up to which a Romanian legal entity is considered a micro-enterprise was reduced from EUR 100. even though the obligation to compute. 35 din Codul fiscal. submit the annual corporate income tax return and pay the tax as per art. withhold. Active biologice Sunt introduse prevederi referitoare la activele biologice. declara si vira impozitul pe profit revine cumparatorului. Impozitul datorat de persoanele juridice straine In cazul in care o persoana juridica straina obtine venituri din proprietati imobiliare si din vanzarea-cesionarea titlurilor de participare detinute la o persoana juridica romana. etc.000. Tax due by foreign legal entities In case a foreign legal entity derives income from real estate and from the sale or alienation of participation titles held in a Romanian legal entity. Interest expenses established in compliance with IFRS for fixed assets/intangible assets/inventory acquired based on deferred payment agreements are non-deductible.000 to EUR 65.000 euro la 65.500 /month. Amortizarea fiscala a imobilizarilor necorporale Imobilizarile necorporale cu durata de viata utila nedeterminata nu se amortizeaza fiscal. stabilite in conformitate cu reglementarile contabile conforme cu IFRS.500 lei/luna. amortizarea fiscala aferenta etc. where the buyer is a Romanian legal entity or a permanent establishment of a foreign legal entity registered for tax purposes. Cheltuieli legate de fapte de coruptie Cheltuielile inregistrate in contabilitate si dovedite ulterior a fi legate de fapte de coruptie sunt cheltuieli nedeductibile. in cazul in care cumparatorul este o persoana juridica romana sau un sediu permanent inregistrat fiscal al unei persoane juridice straine. persoana juridica straina va avea obligatia de a se inregistra fiscal in Romania. as regards their fiscal value. Tax amortization of intangible assets Intangible assets with an indefinite operational life will not be amortized for tax purposes.000 euro. retine. de a depune declaratia anuala de impozit pe profit si de a plati impozitulul conform art. Deductibilitate limitata a amortizarii autovehiculelor Cheltuielile cu amortizarea fiscala a mijloacelor de transport cu cel mult 9 locuri sunt deductibile in limita unei sume de 1.

e. however they will have the right to cancel the adjustment when the theft is legally proven through a final court ruling. iar beneficiarul nu are drept de deducere integral. contrapartida obtinuta este mai mare decat valoarea de piata. Tax Alert I Buletin Fiscal Withholding tax Taxation of income from services rendered Besides the income earned by non-residents from services rendered in Romania. the conditions required in order to apply the system for taxation of micro-enterprises.000 euro. Platitorii de impozit pe profit care la data de 31 decembrie 2012 indeplinesc conditiile pentru a aplica sistemul impozitarii pe venitul microintreprinderilor. commissions. Stolen goods For stolen goods (including capital goods). dividends. beneficial interest right and superficies right. the consideration obtained is higher than the market value and the supplier does not have full deduction right. Tot pana la aceasta data se va depune si declaratia de impozit pe profit in luna ianuarie 2013. The corporate income tax payers that meet. anume aceea de a avea intre 1 si 9 angajati. TVA Baza impozabila pentru livrari de bunuri/prestari de servicii intre parti afiliate Pentru livrari de bunuri/prestari de servicii intre parti afiliate.000 is exceeded. contrapartida obtinuta este mai mica decat valoarea de piata. Cota de impozitare aplicabila in cazul in care nu exista un instrument juridic privind schimbul de informatii Cota de impozitare aplicabila anumitor tipuri de venituri (si anume dividende. comisioane. Bunuri furate In cazul bunurilor furate (inclusiv bunuri de capital). Contribuabilii care au optat pentru aplicarea acestui sistem de impunere in baza reglementarilor legale valabile pana la data de 1 februarie 2013 pastreaza acest regim de impozitare in anul 2013. will mandatorily apply it starting with 1 February 2013 and will notify the tax authorities by 25 March 2013. as of 31 December 2012. cu exceptia cazului in care in cursul anului 2013 depasesc plafonul de 65. the taxable person will adjust the VAT initially deducted. dobanzi. iar furnizorul nu are drept de deducere integral si livrarea/prestarea este scutita de TVA fara drept de deducere.One of the conditions for a Romanian legal entity to be considered a micro-enterprise was removed. The taxpayers that opted for this system based on the legal provisions valid until 1 February 2013 will apply this tax regime in 2013. interest. namely the one requiring a number of employees between 1 and 9. Tax rate applicable in cases where there is no legal instrument for the exchange of information The tax rate applicable to certain types of income (i. indiferent de natura lor (cu exceptia transportului international si serviciilor accesorii acestuia). baza de impozitare este valoarea de piata atunci cand: contrapartida obtinuta este mai mica decat valoarea de piata. becomes transaction exempt without deduction right. cu dreptul de a anula ajustarea la data la care furtul este dovedit legal prin hotarare judecatoreasca definiva. income from services and independent professions) is 50% of the gross income if the income is paid to a state which has not concluded a legal instrument for the exchange of information with Romania. regardless of their nature (with the exception of international transport services and the ancillary services). during 2013. precum dreptul de uzufruct si dreptul de superficie. urmand a comunica acest lucru organelor fiscale pana la data de 25 martie 2013. persoanele impozabile vor ajusta TVA dedusa initial. VAT The taxable base for supplies of goods/services between related parties For supplies of goods/services between related parties. si cele obtinute de catre acestia din servicii prestate in afara Romaniei. Impozitul pe venitul nerezidentilor Impozitarea veniturilor din servicii prestate Devin venituri impozabile in Romania. the taxable basis is the market value when: the consideration obtained is less than the market value and the recipient does not have a full deduction right. e. The corporate income tax return for January 2013 will be also submitted by this date. redevente. devine operatiune scutita fara drept de deducere. Operatiuni scutite fara drept de deducere Acordarea unui drept real asupra unui bun imobil. venituri din venituri din servicii si profesii independente) este de 50% din venitul brut in cazul in care veniturile sunt platite intr-un stat cu care Romania nu are incheiat un instrument juridic in baza caruia sa se realizeze schimbul de informatii. royalties. - Transactions exempt without deduction right The granting of rights in rem over an immovable property. pe langa veniturile obtinute de nerezidenti din servicii prestate in Romania.g. 3 . except for the case when. il aplica obligatoriu incepand cu data de 1 februarie 2013. the consideration obtained is less than the market value and the supplier does not have full deduction right and the supply is VAT exempted without deduction right. the income derived from services rendered abroad become taxable in Romania. the cap of EUR 65. iar furnizorul/prestatorul nu are drept de deducere integral. S-a eliminat una dintre conditiile ca o persoana juridica romana sa fie considerata microintreprindere.

precum si bauturile fermentate altele decat bere si vinuri. beneficiarul care nu aplica sistemul de TVA la incasare. In cazurile de mai sus. va avea loc anual. Inregistrarea/radierea eronata in/din Registrul persoanelor impozabile care aplica sistemul de TVA la incasare In cazul inregistrarii eronate de catre organele fiscale. cat si deducerea TVA.sumele ce depasesc 2. the taxable person in question applies the normal tax system between the date of registration and the date of error correction. Totusi.amounts that exceed 2. in terms of both the collection and deduction of VAT.Erroneous registration/deregistration in/from the Register of taxable persons that apply the VAT cash-in system In case of erroneous registration by the tax authorities. aceasta nu este sanctionata in cazul in care aplica regimul normal de taxare in perioada respectiva. Cresterea progresiva a nivelul accizelor la tigarete. Totusi. However. In the above-mentioned situations. However.748 euro/hl/1 grad Plato la 0. cat si deducerea TVA. will be made annually starting with 1 April of the respective year. The amounts granted within this limit. Accize armonizate Valoarea accizei la bere a fost marita de la 0. the taxable person in question applies the VAT cash-in system between the date of de-registration and the date of error correction. respectiv 25 euro/hl pentru bauturile fermentate. persoana impozabila in cauza aplica sistemul de TVA la incasare intre data radierii si pana la data corectarii erorii. for business purposes. Accize Accize nearmonizate Berea. atat in ceea ce priveste colectarea. the beneficiary that does not apply the VAT cash-in system will exercise its deduction right according to the normal tax system. precum si cele primite pentru acoperirea cheltuielilor de transport si cazare fiind neimpozabile. The progressive increase of the excise duty for cigarettes. in terms of both the collection and deduction of VAT. beer base from a mix with non-alcoholic beverages and also fermented beverages. exigibilitatea si plata accizei. the chargeability and payment of the excise duty. in interesul serviciului. as well as those received for travel and accommodation expenses shall not be subject to taxation. baza de bere din amestecul cu bauturi nealcoolice. In case of erroneous de-registration by the tax authorities.8228 euro/hl/1 grad Plato.5 ori nivelul stabilit pentru personalul din institutiile publice. including the level of excise duty. precum si orice alte sume de aceeasi natura. In cazul radierii eronate de catre organele fiscale. Impozitul pe venit Veniturile din salarii In categoria veniturilor asimilate salariilor si supuse impozitarii se vor cuprinde si urmatoarele: . within the country and abroad. obligatiile platitorilor de accize. in tara si in strainatate. as well as any other amounts of the same nature. 4 Tax Alert I Buletin Fiscal . care indeplinesc conditiile specifice prevazute de Codul fiscal au fost introduse in lista produselor supuse accizelor nearmonizate. din data de 1 aprilie a anului respectiv. Excise duties Non-harmonised excise duties Beer. which fulfil the specific requirements of the Fiscal Code were introduced in the list of products which are subject to non-harmonised excise duties. The amendments to the Fiscal Code include specific provisions regarding the taxation regime of these products. Sumele acordate pana in aceasta limita. Income tax Salary income Salary assimilated income subject to taxation will also include the following: . inclusiv in ceea ce priveste nivelul accizei.8228/hl/1 Plato degree.748/hl/1 Plato degree to EUR 0. the taxable person will not be sanctioned in case it applies the VAT cash-in system over the above-mentioned period. persoana impozabila in cauza aplica regimul normal de taxare intre data inregistrarii si pana la data corectarii erorii.5 times the level set for the public institutions personnel. the obligations of excise duty payers. other than beer and wine. pentru indemnizatia primita de angajati pe perioada delegarii si detasarii in alta localitate. altele decat bere si vinuri. Modificarile la Codul fiscal contin prevederi specifice privind regimul de impozitare a acestor produse. The value of the excise duties are of EUR 10/hl for beer. isi va exercita dreptul de deducere conform regimului normal de taxare. Harmonised excise The value of the excise duty for beer was increased from EUR 0. atat in ceea ce priveste colectarea. respectively EUR 25/hl for fermented beverages other than beer and wine. the taxable person will not be sanctioned in case it applies the normal system over the above-mentioned period. Valoarea accizelor stabilite sunt de 10 euro/hl pentru bere. aceasta nu este sanctionata in cazul in care aplica sistemul de TVA la incasare in perioada respectiva. planned for the 2013-2018 period. preconizata pentru perioada 2013-2018. for the allowance received by the employees during delegation and secondment in another locality.

as well as to submit the form 112. persoanele care obtin venituri sub forma de salarii de la acesti angajatori vor depune declaratia 112. angajatorii mentionati mai sus au obligatia calcularii. as such. withhold. Impozitul aferent se calculeaza si se retine la data efectuarii platii si se vireaza la bugetul de stat pana la data de 25 a lunii urmatoare cele in care au fost platite. precum si actualizarea lor cu indicele inflatiei. salary income paid by or on behalf of an employer who is a resident in Romania or has a permanent establishment in Romania becomes taxable in Romania solely if Romania is entitled to taxation. veniturile salariale platite de catre sau in numele unui angajator care este rezident in Romania ori are sediul permanent in Romania. The annual income tax is paid to the State Budget in 2 equal amounts (25 October. In case the employer does not fulfill these obligations. precum si a depunerii formularului 112. - dobanzile acordate in legatura cu salariile si diferentele de salarii. determined on the basis of final and irrevocable court rulings. In the absence of agreements. if the payment is made by the company for the personal benefit of the participant. au si ei obligatia de a transmite organului fiscal competent informatii cu privire la acordul incheiat cu angajatii. In lipsa acordurilor. forestry and fisheries Income from forestry and fisheries are brought within the scope of taxable income. the tax rules applicable to dividends will also be applied to income assimilated to dividends. have also the obligation to send to the competent tax authority information regarding the agreement concluded with the employees. along with income from agricultural activities they will be subject to 16% income tax. Insa. In aceasta categorie se vor include si veniturile obtinute de persoane fizice din valorificarea in stare naturala a produselor culese/capturate din flora si fauna salbatica. Veniturile din activitati agricole. The income tax on income from agricultural activities is calculated by applying the 16% rate on the annual income calculated based on the income quotas. daca plata este facuta de catre persoana juridica in folosul personal al participantului. vor achita contributiile sociale individuale. will pay the individual social charges while the company’s social contributions will stay with the employer. fiind supuse unui impozit pe venit de 16%. Contributii sociale obligatorii Angajatorii din state care nu intra sub incidenta regulamentelor Uniunii Europene privind coordonarea sistemelor de securitate sociala sau din state cu care Romania nu are incheiate acorduri/conventii in domeniul securitatii sociale si care datoreaza contributii sociale pentru angajatii lor. The income tax due on this income shall be calculated and withheld at the payment date and wired to the state budget by the 25th of the month following the payment. In this category are also included the income earned by individuals from the exploitation of products in natural form collected/captured from the wild flora and fauna. and also that for which income quotas have not been set. regimul fiscal aplicabil veniturilor din dividende se va aplica si in cazul veniturilor asimilate dividendelor. 15 December). income from agricultural activities earned by exploiting the products in a different state than the natural one. the individuals that derive salary income from these employers will submit the 112 statement. alaturi de veniturile din activitati agricole. the above mentioned employers have a monthly obligation to calculate. 5 Tax Alert I Buletin Fiscal . silvicultura si piscicultura Veniturile din silvicultura si piscicultura sunt incluse in categoria veniturilor impozabile. veniturile din activitati agricole obtinute prin valorificarea produselor in alta modalitate decat cea naturala.- interests granted in connection with wages and salary differences. Income from agricultural activities. In cele ce urmeaza. Impozitul pe venitul din activitatile agricole se calculeaza prin aplicarea cotei de 16% asupra venitului anual stabilit pe baza normei de venit. retinerii si virarii lunare a contributiilor sociale datorate. Limitele in care veniturile ar fi neimpozabile au fost reglementate. Income from forestry and fisheries. in timp ce contributiile sociale la nivel de companie vor ramane in sarcina angajatorilor. representing amounts paid by a legal entity for goods or services provided to a participant in the legal entity. Veniturile din silvicultura si piscicultura. reprezentand sume platite de o persoana juridica pentru bunurile sau serviciile furnizate in favoarea unui participant la persoana juridica. Plata impozitului anual se efectueaza catre bugetul de stat in 2 rate egale (25 octombrie. Investment income Relevant tax provisions have been correlated and. will be taxed similarly to the income from independent activities. precum si cele pentru care nu au fost stabilite norme de venit. The limits within which the income will not be taxable have been set. stabilite in baza unor hotarari judecatoresti ramase definitive si irevocabile. as well as their updates with the inflation rate. pay and declare the relevant social contributions. devin impozabile in Romania numai in situatia in care Romania are drept de impunere. se impun conform veniturilor din activitati independente. daca angajatorul nu indeplineste aceste obligatii. 15 decembrie). Further on. Veniturile din investitii Se coreleaza prevederile fiscale potrivit carora. Mandatory Social Contributions Employers from states that do not fall under the EU regulations regarding the coordination of social security system or from countries with which Romania did not sign social security agreements/conventions and which are liable to social contributions for their employees.

54 / 23 ianuarie 2013) Ordonanta precizeaza faptul ca prevederile Ordonantei Guvernului 1/2013 care prevede faptul ca autoritatile locale pot adopta hotarari privind reducerea nivelului impozitelor si taxelor locale si a valorilor impozabile aplicabile in 2013 (adoptate prin Hotararea Guvernului nr. creantele fiscale ce fac obiectul suspendarii nu se sting. Nivelul impozitelor locale pentru anul 2013 (Ordonanta nr. organul fiscal stabileste prin estimare baza lunara de calcul a contributiilor de asigurari sociale la nivelul minim prevazut de Codul Fiscal. in cazul depunerii unei scrisori de garantie bancara. Iacob Felix Street th Premium Plaza Building. 011033. persoana de contact este: Venkatesh Srinivasan. Sunt stabilite detaliile privind modul de declarare si calcul a contributiilor sociale obligatorii pentru persoanele care realizeaza venituri impozabile din activitati agricole. 54 / 23 January 2013) The Ordinance stipulates that the Government Ordinance 1/2013 which provides that the local authorities may adopt decisions on the reduction of local taxes and taxable values applicable in 2013 (adopted through Government Decision no. 54 / 23 January 2013) Rules regarding the audit of individuals In case the contributors to the public pension and health insurance systems do not submit the statement regarding the insured income. Modificari ale Codului de procedura fiscala (Ordonanta nr. Suspension of the compulsory enforcement procedure Throughout the entire period of suspension of the compulsory enforcement. except for the case when they are tax liabilities established by the tax audit bodies or fines of any nature. etaj 15 Sector 1. Romania Tel: (40-21) 402 4000 Fax: (40-21) 310 7124 Pentru informaţii suplimentare. not lower than the levels applicable in 2012. 8/2013 published in Official Gazette no. forestry and fisheries. Amendments to the Fiscal Procedure Code (Ordinance no. 8/2013 publicata in Monitorul Oficial nr. 1309/2012 regarding the local taxes applicable starting with 2013). applies only to the local authorities which did not have arrears as of 31 December 2012. 8/2013 published in the Official Gazette no. 011033.Details on the declaration and calculation of social contributions are set for the individuals deriving taxable income from agricultural activities. si contribuabilul opteaza pentru stingerea lor cu prioritate. Level of local taxes for 2013 (Ordinance no. silvicultura si piscicultura. Partener . and the taxpayer opts for their settlement with priority. 15 Floor Sector 1. 1309/2012 Privind taxele locale aplicabile incepand cu anul din 2013) cel mult pana la nivelurile aplicabile in 2012 se aplica doar de catre autoritatile locale care nu au inregistrat arierate la data de 31 decembrie 2012. România Tel: (40-21) 402 4000 Fax: (40-21) 310 7124 6 Tax Alert I Buletin Fiscal . please contact: Venkatesh Srinivasan Partner – Head of Tax & Legal Ernst & Young SRL 63-69 Dr.Director al Departamentului de Asistenţă fiscală şi juridică Ernst & Young SRL Strada Dr. For additional information. the tax liabilities subject to suspension shall not be settled. Bucureşti. Bucharest. Clădirea Premium Plaza. Suspendarea procedurii de executarii silite Pe toata durata suspendarii executarii silite. cu exceptia situatiei in care sunt obligatii fiscale stabilite de organele de inspectie fiscala sau amenzi de orice fel. 63-69. 8/2013 publicata in Monitorul Oficial nr. 54 / 23 ianuarie 2013) Reguli privind verificarea persoanelor fizice In situatia in care contribuabilii la sistemul public de pensii si asigurari sociale de sanatate nu depun declaratia privind venitul asigurat la sistemul public. the tax authorities shall estimate the monthly base for calculation of the social security contributions at the minimum level provided by the Fiscal Code. Iacob Felix nr.

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