According to the modifications in the case of the non-resident individuals who do not have a permanent address in Romania and who are obliged to submit an income statement in Romania, the administration competence falls in the responsibility of the fiscal body with jurisdiction over the fiscal residence of the empowered or fiscal curator, as the case may be, for income resulting from intellectual property, the concession of the use of goods resulted from more than 5 rent contracts at the end of the fiscal year, income from investments representing earnings/losses from the transfer of bonds, other than shares and securities in the case of closed firms as well as earnings/losses in forward currency sell-purchase operations, on a contract basis, and from any other operations of this type.
In the case of corporate tax for closed firms and share transfer, withheld according to law by an acquirer, in the case of non-resident individuals or legal persons, who do not have a permanent address in Romania, the competence of administering the withheld tax falls in the responsibility of the fiscal body with jurisdiction over the area where the company whose shares/securities are transferred is located. These provisions also apply to the corporate tax owed by foreign legal persons, who obtain income from the sell-concession of equities held with a Romanian legal person.
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