The main modifications refer to:
a) Failure to submit the declaration 390 on the times provided by the law – the fine is from 1.000 to 5.000 lei; this means that the fine of 2% of the value not declared was eliminated it also means that the fine will be paid in the case in which the submission of the declaration on time for the intra-community services received / supplied is omitted;
b) The submission of incorrect or incomplete recapitulative declarations – the fine is from 500 to 1.500 lei. Attention, this means that are sanctioned also the rectifications for services!!!
The offender has the possibility to pay within 48 hours half of the minimum amount of the fine.
The following will not be sanctioned by contravention:
These provisions are applicable to the facts found after the effective date of the present ordinance, except for the acts made in connection with the intra-community services. Regarding the intra-community services, the fines apply to the acts made after the commissioning date of the present ordinance. Practically the fine is issued only for the rectification of the declaration which had as submission deadline after the effective date of the present ordinance.
Also, in the case in which the submission of a declaration for intra-community acquisition of goods was omitted before the effective date of the ordinance and this was found after the effective date of the modifications, the fine which will be paid is that of 1.000 – 5.000 lei, not of 2% of the amount not declared.
ü The order of accrual of the debts was changed; thus, first of all will be settled all the principal fiscal obligations, in the order of maturity, and then the accessory fiscal obligations, in the order of maturity.
In the case in which the amount paid does not cover the fiscal obligations due to a budget or fund, the distribution within each budget or fund will be made in the following order:
a) for all the taxes and contributions retained at source;
b) for all the other principal fiscal obligations;
c) for the accessory fiscal obligations corresponding to the obligations provided at letter a) and b)
These provisions will become effective starting with October 1st 2011.
ü The notion of secondary office which has to be registered with the tax authorities was defined more clearly. Thus, by secondary office it shall be understood a place through which the activity of the contributor is developed fully or partially, such as: office, shop, workshop, warehouse and other such.
Also, the notion of secondary office includes a construction site, a construction project, assembly or mounting or supervision activities related to them, only if the site, the project or the activity lasts for more than 6 months. Any secondary office as it is defined above, has to be declared with the tax authorities within 30 days from opening. The secondary offices that are fiscally registered (those where at least 5 employees work) do not have to be declared however according to these provisions. Attention, the fine for not declaring the secondary offices is between 1.000 and 5.000 lei for the legal persons and between 500 and 1.000 lei for the natural persons.
ü It was established the order in which are used the communication manners of the fiscal administrative acts;
Thus, the fiscal administrative act has to be communicated by mail, with registered mail with receive confirmation.
In the case in which this communication manner was not possible, the fiscal administrative act can be communicated using at least one of the following means:
In the case in which these communication manners could not be used also, the communication of the fiscal administrative act can be made by advertising (display at the office of the tax authority and, if necessary, on its internet page).
These provisions also apply to the forced execution acts and other acts issued by the tax authorities unless the law otherwise provides.
The fiscal administrative act which was not communicated according to these provisions is not opposable to the contributor and may not produce legal effects.
ü The procedure for declaring the inactive contributors changed
The declaration of the inactive contributors, as well as their reactivation, is made by the tax authority, by decision, issued according to the competences and procedure established by the order of ANAF, which is communicated to the contributor.
Each time it is found that a contributor was declared inactive by error, the issuing tax authority cancels the decision of declaring the contributor inactive, with effect for the future and for the past.
ANAF organizes the evidence of the contributors declared inactive / reactivated within the Register of inactive / reactivated contributors which includes:
The register of inactive / reactivated contributors is public and will be displayed on the web site of ANAF.
The recording in the register is made by the issuing tax authority, after the communication of the decision of declaring the state of inactivity / reactivation, within no more than 3 days from the date of communication.
The decision of declaring the state of inactivity / reactivation produces effects to third parties from the date of recording in the register of contributors declared inactive.
Thus, the activity of declaring the inactive contributors was decentralized, without being necessary an order of ANAF being published on site and becoming effective within 15 days from the display.
Practically, from the moment of being pushed in the register the transactions made with that contributor are no longer taken into consideration by the tax authorities.
Taking into consideration that each tax authority will be able to fill in a register the state of the contributor, without the existence of an initial display / communication term, this register should be consulted in real time by the companies that do not want to have problems regarding the deduction of the VAT or of the expense.
The contributors declared inactive are reactivated if they fulfill cumulatively the following conditions:
– Fulfill all the declarative obligations provided by the law;
– Fulfill all the payment obligations;
– The tax authorities have found they operate at the declared fiscal domicile.
ü Are detailed the situations in which the prescription terms are interrupted or suspended.
Thus, the prescription terms are interrupted:
The prescription terms are suspended:
ü Completions were made regarding the fiscal registration of the nonresident natural persons who are subject of a fiscal legal report
By exception from the general rules, the payer of income may ask the assignment of the fiscal identification code (NIF) for the natural persons who do not have a personal identification number and who only obtain incomes subject to the rules of taxation at source and the retained tax is final. The assignment of the fiscal identification code is made based on the request submitted by the applicant.
With a few expressly mentioned exceptions, these modifications become effective within 15 days from the date of publication in the Official Gazette of the present ordinance.
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