1. Order no. 347/2023 for the amendment of some normative acts regarding the registration / cancellation of registration for the purposes of value added tax

 

  • The taxable person subject to registration in the Trade Registry, who requests registration for value added tax purposes, according to art. 316 para. (1) lit. a) from the Fiscal Code, respectively from the date of registration in the Trade Registry, submit the “Fiscal registration application” form, which is an annex to the “Trade register application”, having completed the appropriate section for value added tax.
  • The taxable person who is not subject to registration in the Trade Registry, who requests registration for value added tax purposes, according to art. 316 para. (1) lit. a) from the Fiscal Code, submit the tax registration statement to the competent fiscal body. In this situation, the tax registration statement is submitted on the first tax registration, usually when incorporating the company.

 

  1. Law no. 68/2023 amending and supplementing Law no. 535/2004 on preventing and combating terrorism

 

  • The movement of a person from Romania to another country or from another country to Romania for the purpose of committing, planning or preparing terrorist acts or participating in them, or to provide or receive training or preparation for committing an act of terrorism or to support, in any way, a terrorist entity‚Äôs movement for terrorist purposes is punishable by imprisonment from 5 to 12 years and the prohibition of certain rights.
  • Media service providers are required not to promote or facilitate the promotion of ideas, concepts, doctrines or attitudes that advocate acts of terrorism, urge the Commission of an act of terrorism, or may support the cause and/or activities of terrorist entities.