I. Order no. 1.176/2023 of the National Fiscal Administration Agency regarding the modification and completion of the Order of the President of the National Fiscal Administration Agency no. 1,253/2021 for the approval of the model and content of the form (300) “Value added tax receipt”
Published in the Official Gazette no. 720/04.08.2023
Changes the model and content of form (300) “Value Added Tax Return”.
The new model of the form 300 applies starting with the declaration of the related tax obligations for the month of August 2023.
II. Order no. 1.229/2023 of the National Fiscal Administration Agency for the approval of the Procedure of presenting the tax inspection ID card and the service order within the tax inspection actions
Published in the Official Gazette no. 756/21.08.2023
Approves the Procedure for presenting the tax inspection ID card and the service order within the tax inspection actions.
In the situation where the tax inspection starts at the headquarters of the tax authority, the presentation of the ID card and the service order can be done as follows:
- Directly, to the extent that the taxpayer travels to the headquarters of the tax inspection body, presentation of the inspection ID and the service order,
- By using the video means of remote communication of the National Tax Administration Agency to which the taxpayer has access (Virtual Private Space) and for which the tax inspection bodies have transmitted the date and time of the connection by means of a notification communicated to the taxpayer at least 48 hours in advance before the date set for the start of the tax inspection.
If the taxpayer agrees to the recording of the meeting, the inspection credentials and the service order will be presented to the video camera, which will last at least 10 seconds for each document.
If the taxpayer does not agree to the recording of the meeting, a minute will be drawn up.
In the situation where the tax inspection starts at the taxpayer’s headquarters (or in any other place established by mutual agreement with the taxpayer), the tax inspection body must present the taxpayer/payer with the inspection ID and the service order signed by the head of the tax inspection body.
III. Emergency ordinance no. 70/2023 for the modification and/or completion of some normative acts from the field of public pensions
Published in the Official Gazette no. 787/31.08.2023
Amends and supplements Law no. 263/2010 regarding the unitary system of public pensions, with the following:
- Jobs classified under special working conditions remain jobs under special working conditions until the employer normalizes the working conditions,
- Certificates issued by employers, as well as the documents necessary to establish and/or recalculate pension rights are certified by stamp and holographic signature,
- People who do not have the status of pensioners can buy length of service, based on a social insurance contract, in order to obtain the full retirement age pension, until December 31, 2024.
IV. Fiscal Code amendment project
Currently, we do not know the final form of the changes, but among the topics discussed with an impact on payroll, include the following:
1. Change of IT tax exemption:
- Introduction of a ceiling of RON 10,000, the amount exceeding this ceiling being taxed at a percentage of 10%,
- The tax exemption up to the ceiling of RON 10,000 is granted only to a single employer, based on the option expressed in writing by the employees.
2. Changes in the fields of construction and agri-food:
- The fiscal facilities regarding the tax exemption up to the ceiling of RON 10,000 will apply to a single employer,
- Elimination of the exemption from the payment of the social health insurance contribution.
3. Changes regarding extra-salary benefits granted to employees:
- Reduction of the monthly ceiling, from 33%, to 20%, for non-taxable income.
The extra-salary benefits taken into account for this ceiling are:
– the additional benefits received by employees based on the mobility clause,
– the value of the food provided by the employer for its own employees, the accommodation and the value of the rent for the accommodation/living spaces made available by the employers to their own employees,
– the consideration of tourist and/or treatment services, including transport, during the leave period, for own employees and their family members,
– contributions to a voluntary pension fund borne by the employer for its own employees, up to EUR 400 per year,
– voluntary health insurance premiums, as well as medical services provided in the form of a subscription, borne by the employer for its own employees, within the limit of EUR 400 per year,
– the amounts granted to employees who carry out activities in a telework regime to support utility expenses,
– the counter value of subscriptions for the use of sports facilities in order to practice sports and physical education for maintenance, prophylactic or therapeutic purposes, borne by the employer for its own employees, within the limit of EUR 400 annually.
4. Changes regarding the deduction of RON 200 from the minimum wage:
- Elimination of the deduction of RON 200, for which no tax and social contributions are due, for employees with minimum wage in the economy and gross income that does not exceed the level of RON 4,000 inclusive.
5. Changes regarding fiscal obligations for meal and vacation vouchers:
- Application of the health contribution for meal vouchers and holiday vouchers.
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