I.  ORDER no. 20.463/3.964/967/1415/2023 of the Ministry of Research, Innovation and Digitization, of of the Ministry of Education, of the Ministry of Labor and Social Solidarity and of the Minister of Finance regarding employment in the activity of creating computer programs

Published in Official Gazette no. 265/30.04.2023

Brings clarifications and changes regarding the IT tax exemption.

The main aspects contained in the order are:

  • Employees from local public institutions also benefit from the tax exemption,
  • The fields of activity of the departments from which the position must be, will be at least one of the following: information and communication technology, artificial intelligence and emerging digital technologies, tax administration in electronic    format, databases, e-government services and digital transformation,
  • The exemption applies to positions in the organizational chart or outside the employer’s organizational chart, therefore, it can also be  applied to delegated employees,
  • The tax exemption applies for the entire period in which the employee carries out the activity of creating computer programs for employees in public institutions. If they only work part of a month creating computer programs, the exemption applies for the whole month.

II. ORDER no. 874/1.429/2023 of the Ministry of Labor and the Ministry of Finance regarding approving the procedures for applying the provisions of art. IV para. (1) and (2) of Law no. 72/2022 for the cancellation of some fiscal obligations and for the modification of some normative acts

Published in the Official Gazette no. 395/09.05.2023

Approves the Procedure regarding the fiscal reclassification of the amounts granted in the form of the delegation allowance, the posting allowance, the specific allowance for transnational posting, and the additional benefit granted based on the mobility clause, received by employees.
The reassignment can be carried out by the fiscal bodies only following the controls carried out by the competent bodies of the Labor Inspection, through which situations of delegation, secondment, transnational secondment in which salaries can be found are found.

III. ORDER no. 626/2023 of the National Fiscal Administration Agency for the modification and completion of the Order of the President of the National Fiscal Administration Agency no. 878/2022 the stability of the electronic means of remote transmission of actions regarding their execution and their communication procedures

Published in the Official Gazette no. 399/09.05.2023

It establishes the electronic means of transmission of enforcement documents and the communication procedures, regarding the mechanism for establishing and lifting bank garnishments by enforcement bodies.

Starting from October 2023, banks will have the obligation to communicate on the e-popriri platform, information about the amounts in the debtors’ accounts, so that the available funds in the taxpayers’ accounts are not affected beyond the limit of the amounts entered in the address for the establishment of the bank seizure.

IV. EMERGENCY ORDINANCE no. 42/2023 for the amendment and completion of Law no. 367/2022 regarding social dialogue and Law no. 53/2003 – Labor Code

Published in Official Gazette no. 459/25.05.2023

Amends and completes both the Law on Social Dialogue and the Labor Code.

1. Among the amendments to the Law on social dialogue, the following can be found:

  • the terms are redefined: “trade union organization”, “custodian of the collective labor contract/agreement”, “collective bargaining sector”;
  • a representative of the employers’ organizations representative of small and medium enterprises, entitled to participate in the negotiation according to the law, participates in the negotiation of the collective labor agreement at the sectoral level. Refusal of the participation letter or participation signature is not a reason for non-registration of the collective labor agreement;
  • all trade union organizations will be able to trigger the collective labor conflict;
  • the employer has 15 calendar days, from the date of initiation of collective bargaining, to send the summons and organize the first negotiation session;
  • during the participation in the strike, the individual employment contract will be suspended only at the initiative of the employee and not by right, as it was previously;
  • any act of intervention by employers, employers or employers’ organizations, either directly or through their representatives or members, in the establishment of trade unions or in the exercise of their rights will be sanctioned with a fine of 20,000 – 25,000 lei;
  • any intervention on the part of public authorities, employers and their organizations in the election of employee/worker representatives or in preventing the conduct of these elections will be sanctioned with a fine from 30,000 to 50,000 lei.

2. The amendments and additions to the Ammunition Code are:

  • carer’s leave days are paid. These are not included in the duration of the annual vacation and constitute seniority in the specialty. The provision that employees who benefit from carer’s leave are insured, for this activity, in the social health insurance systems without payment of the contribution remains valid;
  • mandatory collective bargaining for employers with at least 10 employees, instead of 21, as was the case previously;
  • at the individual conclusion of the work or the executed contract, the parties may include in the contract or clause establishing that any individual labor conflict is resolved amicably, through the conciliation procedure;
  • establishing the competence of the tribunal as a competent court for judging individual and collective labor conflicts, after the provisions of competence and any reference to individual labor conflicts from the new social dialogue law;
  • establishing an appeal period of 10 days from the date of communication of the decision.

V. LAW no. 125/2023 regarding the completion of Law no. 241/2005 for the prevention and combating tax evasion

Published in Official Gazette no. 440/22.05.2023

It completes the law no. 241/2005 with the provisions of Directive (EU) 2017/1.371 of the European Parliament on combating fraud directed against the financial interests of the Union by means of criminal law.

The provisions of the law are:
1. It constitutes a felony and is punishable by imprisonment from 7 to 15 years and the prohibition of the exercise of certain rights, any action or inaction committed within the framework of cross-border fraudulent schemes having the effect of reducing by at least 10,000,000 euros, in the equivalent of the national currency, of the resources of the European Union budget, through:

  •  the use or presentation of false, incorrect or incomplete declarations or documents regarding VAT;                                      
  • non-disclosure of VAT information, when this information must be disclosed according to the law;                                         
  • the presentation of correct VAT declarations to fraudulently mask non-payment or the establishment of improper rights to VAT refunds.

2. The attempt at the offense provided above is punished.

VI. ORDER no. 1.447/2023 of the Ministry of Finance for the modification and completion of some regulations regarding financial-accounting documents

Published in the Official Gazette no. 453/24.05.2023

Amends and completes accounting regulations, as follows:

  • The reconstitution of financial and accounting documents is mandatory for all lost, stolen or destroyed documents that are within the retention period provided by the accounting law;
  • Mandatory accounting registers and supporting documents that form the basis of financial accounting records are kept in the archives of the persons provided for in art. 1 of the Accounting Law for 5 years calculated from July 1 of the year following the end of the financial year in which they were drawn up, including for salary statements.
  • The preservation of supporting documents attesting to the provenance of goods with a lifespan of more than 5 years is carried out for the period corresponding to their useful life.

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