Order no. 1251/2021 amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 2862/2019

Order no. 1251/2021 amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 2862/2019

On the 21st of August 2021, Order no. 1251/2021 was published in the Official Gazette, amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 2862/2019 for the approval of the Procedure regarding the ex officio establishment of the annual personal income tax, as well as of the model and content of some forms.

The Order supplements the Procedure on the ex officio establishment of the annual income tax of individuals, with provisions on the identification and taxation ex officio of persons who  have benefited from the allowances provided in GEO 30/2020 and132/2020 and who have no tfulfilled their declaratory obligations.

Thus, through the two normative acts mentioned above, monthly allowances were granted for professionals, lawyers and individuals who obtain income exclusively from copyright and related rights, in case of interruption or reduction of activity due to the effects of the pandemic.

According to the two ordinances, for the income obtained from these allowances, the income tax is due, as well as the social insurance contribution and the health insurance contribution.

Tax obligations are established by the taxpayer and are declared through the Sole Declaration, until the 25th of May of the year following the year in which the allowances were granted.

If the beneficiaries of the allowances have not fulfilled their declaratory obligations, the tax representatives establish ex officio the income tax owed by them.

On the 23rd of August 2021 Order no. 1211/2021 for the modification of the Norms regarding the use of simplified customs declarations and the registration in the records of the declarant, approved by the Order of the president of the National Agency for Fiscal Administration no. 1887/2016, was published in the Official Gazette. Through this normative act, the application for authorization to place goods, on a regular basis, under a customs procedure based on a simplified declaration or the authorization to file a customs declaration in the form of an entry in the declarant’s records will be submitted online, without the form of the application, as it was registered in the computer application, to be printed and to have to be physically submitted to the customs office together with the other necessary documents, as it happened until the entry into force of ANAF Order no. 1211/2021, in the Portal of traders in the European Union.

At the same time, the transmission and processing of applications, as well as the subsequent issuance and management of authorizations, is carried out through the Customs Decision System, developed at EU level.

Until the dates set for the modernization of the national import system, the above-mentioned authorizations, as well as any modification or decision to revoke, cancel and suspend them shall be registered by the customs office and in the national application Authorizations for simplified customs clearance procedures.

It simplifies the procedure for situations where the loading of goods is done outside the working hours.

On the 24th of August 2021 Decision no. 425/2021 of the Romanian Constitutional Court was published in the Official Gazette, by which the Court decides with regard to the constitutionality of art. no. 489 of the Tax Code.

Thus, in motivating the exception of unconstitutionality, Company Timmobilia LLC claims that the text of art. 489 violates art. 1 para. (5) of the Constitution and also that the owners of buildings are not equal before the law, they can be taxed additionally without any clear criteria justifying a different treatment.

On the other hand, The Court stated that the increase in tax rates takes place on the basis of clear criteria, which apply to all persons in the same situation, without any discrimination.

Thus, as long as the conditions of art. 489 are fulfilled:

  • The deliberative authority of the local public administration, at the proposal of the executive authority, may establish additional quotas to the local taxes and fees, depending on the following criteria: economic, social, geographical, urban and local budgetary needs;
  • For uncultivated agricultural land for 2 consecutive years, the local council may increase the land tax by up to500%, starting with the third year, under the conditions established by decision of the local council;
  • The local council can increase the building tax and the land tax by up to 500% for neglected buildings and land, located in urban areas.

The abovementioned article is constitutional and does not violate the provisions of art.1 para. (5) of the Constitution.

On the 24th of August 24 2021, Order no. 1241/2021 for the approval of the Technical Norms regarding the administration of tariff quotas in Romania was published in the Official Gazette.

The Order approves the new technical norms regarding the administration of tariff contingencies in Romania, repealing at the same time the old rules, approved by Order no. 1189/2016.

Tax Alert Bucharest, 27 of August 2021
Tax Alert Bucharest, 27 of August 2021
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