I ORDINANCE no. 18/2022 regarding the authorization and operation in Romania of the representative offices of foreign companies and economic organizations
Published in the Official Gazette no. 779/04.08.2022
Implements a new procedure for the authorization and operation in Romania of the representative offices of foreign companies and economic organizations, starting with 2023. All the necessary operations will take place in a simplified manner, through a dedicated electronic platform. A fee of 1,000 euros will be paid for the issuance of the operating permit.
II CIRCULAR No 22/2022 on the level of the reference interest rate of the National Bank of Romania
Published in the Official Gazette no. 783/05.08.2022
The reference interest rate of the National Bank of Romania is set at 5.5% per annum as from 8 August, compared to 4.75% previously set.
III ORDER no. 1.314/2022 regarding the approval of the implementation procedure of the National Program multiannual for the development of entrepreneurial culture among women managers in the SME sector
Published in the Official Gazette no. 799 and 799bis/11.08.2022
Establishes the procedure for the implementation of the Woman manager program in the Small and Medium Enterprises (SME) sector. The procedure establishes a minimis aid scheme.
+ Beneficiaries of de minimis aid can be companies in the SME category that have fully private share capital,
+ The companies are active on the territory of Romania,
+ At least one of the associates must be a woman and must own at least 50% of the company’s shares.
Eligible CAEN codes in the program are:
+ 051 – Extraction of superior coal
+ 052 – Lower coal mining
+ 061 – Extraction of crude oil
+ 062 – Natural gas extraction
+ 0721 – Extraction of uranium and thorium ores
+ 0892 – Peat extraction
+ 091 – Service activities related to crude oil and natural gas extraction
+ 099 – Activities of ancillary services for the extraction of minerals
SMEs that undertake the creation and maintenance of one job can request up to RON 100,000, and those that undertake the creation and maintenance of two jobs can request up to RON 200,000.
IV ORDER no. 1855/2022 regarding the procedure for applying the provisions of art. 146 para. (57) lit. e) from Law no. 227/2015 regarding the Fiscal Code
Published in the Official Gazette no. 807/16.08.2022
Establishes the procedure that applies for the employees with individual part-time employment contracts and who, during the same month, earn income from salaries or assimilated to salaries, based on two or more individual employment contracts, and the monthly cumulative calculation base related to them is at least equal to the level of the gross minimum salary per country guaranteed in payment.
Employees have the obligation to submit to each employer a self-declaration, from which it can be concluded that they earn income from salaries or assimilated to salaries, based on two or more individual employment contracts, and the cumulative monthly calculation base related to them is at least equal to the minimum gross salary per country guaranteed in payment, respectively 2550 lei, at the level of 2022.
The declaration is submitted monthly, until the 5th of the month following the one for which the salary rights are established.
If at one of the employers, the monthly basis for calculating the social insurance contribution and the social health insurance contribution related to the income obtained from salaries and assimilated to salaries, corresponding to the number of days worked in the month, is at least equal to the minimum gross salary per country guaranteed in payment, employees do not have the obligation to submit the self-declaration to the respective employer.
In the absence of the self-declaration, each employer will calculate the social insurance contribution and the social health insurance contribution at the level of the minimum gross salary per country, corresponding to the number of working days in the month, proportional to the number of days worked by the employee.
The provisions apply starting with the salaries related to the month of August 2022.
V EMERGENCY ORDINANCE no. 117/2022 for the amendment and completion of the Leave Law paternal no. 210/1999
Published in Official Gazette no. 845/29.08.2022
Brings changes and additions to the Law on paternity leave, which ensure the father’s participation in the care of the newborn child and facilitate the reconciliation of professional life with family life.
Paternity leaves and the related allowances are granted to all fathers who have the status of worker, with an employment contract or a service relationship concluded in accordance with the law. It is assimilated to workers people with sports activity contracts, with individual labor agreements (cooperatives), with mandate contracts, with management contracts, those who carry out activities as a result of a function of public dignity and people with management and administration concluded according to Law no. 95/2006 on health reform.
The duration of paternity leave is extended from 5 to 10 working days, and in the case of fathers who have obtained a certificate of completion of the childcare course, this is increased by another 5 days, for each child, and not just for the first born, as before.
The compensation related to paternity leave is paid from the employer’s salary fund and is equal to the salary corresponding to the respective period.
The new obligations of employers regarding paternity leave:
+ to approve paternity leave;
+ to inform employees about the right to paternity leave.
The employer is prohibited from:
+ termination of employment or service in the case of the worker who is on paternity leave, with the exception of dismissal for reasons arising as a result of the judicial reorganization or the bankruptcy of the employer;
+ applying a less favorable treatment to the father who requested or took paternity leave.
VI ORDINANCE No 31/2022 amending and supplementing Law No 207/2015 on the Fiscal Procedure code
Published in the Official Gazette no. 857/31.08.2022
The Ordinance enters into force on 3 September, below are the main amendments.
Communication of administrative tax acts. The acts are considered to be communicated directly on the date they are made available to the taxpayer. Until now, it was stipulated that administrative and tax acts issued in electronic format were deemed to be communicated 15 days after the date of transmission to the taxpayer.
The provision that the taxpayer has to opt for communication via the Virtual Private Space in order for the tax documents to be sent to him in this way is deleted.
White list of good payers. Authorities will be obliged to publish online a list of those who have declared and paid their tax obligations on time (legal persons), not just the list of bad debtors. The list will be published quarterly until the last day of the first month of the quarter following the reporting quarter. The list of correct taxpayers will be operationalised once procedural rules are in place.
Tax inspection. The Taxpayer is obliged to cooperate in the establishment of tax facts. The taxpayer is obliged to provide information, to present at the place of tax inspection all documents and any other data necessary to clarify the tax-relevant facts. In agreement with the tax inspection authorities, the taxpayer/payer may also cooperate in the establishment of tax facts by using electronic means of remote communication.
The duration of the tax inspection is extended from a maximum of 45 days to a maximum of 180 days. When criminal referrals remain unsuccessful, the tax inspection body may resume the inspection. In this case, a new tax inspection notice is issued.
Fraud control complaints. It provides that when the taxpayer comes forward with a point of view, the anti-fraud inspectors are obliged to examine it and if necessary change their conclusions. Previously, only the company could express its point of view.
Suspension of limitation period. The limitation periods provided for, namely 5 years, a general limitation period, and 10 years for criminal offences, may be suspended for the period between the date of death of the natural person on whom a tax inspection/audit of personal tax affairs was pending and the date on which the inspection/audit body becomes aware that there are successors or not, as the case may be.