The present Order approves the methodological norms on the establishment, payment and management of the amounts making the National Cultural Fund.
Among other things, according to GEO 51/1998 with subsequent amendments and completions, the National Cultural Fund revenues come from the following sources:
• a share of 2% of the incomes obtained from sales by real estate agencies of historic buildings;
• a share of 2% of incomes obtained by economic operators who fully carry out the respective activity inside or on the public space which is under the space of protection of historical monuments which are of public property;
• a share of 1% of incomes obtained by economic operators who carry out their activity in the field of artistic impresario;
• a share of 3% of overall estimate of investments authorized to be made by economic operators for buildings located in areas of protection of historical monuments which are of public property.
These contributions are calculated by the taxpayers, are recorded in their own accounting records, in separate accounts, and are paid in the National Cultural Fund budget, by or before the 15th of the month following the month in which the amounts must be collected.
Also, a statement must be filed monthly regarding the payment obligations into the National Cultural Fund its deadline being by or before the 25th of the month in which payment is made for the previous month.
Failure to pay the amounts related to the quotations for two months from their maturity date is a contravention and is sanctioned with fine ranging from 2000 to 3000 lei. In addition, for late payment of debts, late payment penalties and interest are due, calculated according to the Fiscal Procedure Code. Also, improper calculation of contributions due is sanctioned with a fine ranging from 1,500 lei to 2,500 lei.
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