Tag: tax authorities
Law no. 30/2024 amending Law no. 84/1998 on trademarks and geographical indications, Law no. 129/1992 on the protection of designs and models, as well as Law no. 64/1991 on patents for invention. In Article 3 of Law no. 84/1998 on trademarks and geographical indications, republished in the Official Gazette of Romania, Part I, no. 856 […]
Thus, in accordance with the provisions of the Order, the economic operator has the obligation to establish a register of personal money, for each unit of sale of goods or provision of services. The users of fiscal electronic cash machines are obliged, in accordance with the Government Emergency Ordinance No. 28/1999, republished, as further amended […]
The said order modified the procedure for enforcement of large taxpayers, as follows: “For the recovery of tax debts owed by large taxpayers, legal persons, including for income tax from wages due by large taxpayers and their secondary offices in the enforcement procedure, the coordination of enforcement procedure is carried by the General Directorate of […]
c) if the associations / administrators of the taxpayer or the taxpayer itself had entered into criminal tax offenses and / or acts as referred to in art. 2 paragraph (2) letter a) from the Government Ordinance no. 75/2001 on the organization and functioning of the fiscal record, republished, as amended and supplemented, as of […]
Thus, according to the Order, Tax authorities competent to manage medium taxpayers are county government public finance and Bucharest Regional Public Finance by Tax Administration of medium taxpayers, for: legal entities taxpayers who are tax resident in the county or Bucharest jurisdiction, where appropriate; secondary offices set up by medium taxpayers, who are tax resident […]
The taxable persons who apply for registration for VAT purposes, according to art. 153 para. (1) a) Fiscal Code, shall, on the same day of filing with the Trade Register the request for registration in the trade register, to submit to the tax authorities the form for registration for VAT purposes (form 098), according to […]
