I CIRCULAR no. 37/2022 regarding the reference interest rate level of the National Bank of Romania
Published in the Official Gazette no. 1078/08.11.2022
The level of the reference interest rate of the National Bank of Romania raise to 6.75% per year, starting from November 9th, 2022, compared to 6.25% per year established starting from October 6th, 2022.
II LAW no. 309/2022 to amend Law no. 227/2015 regarding the Fiscal Code
Published in the Official Gazette no. 1109/17.11.2022
Changes the way of determining the taxable income for three types of pensions: mandatory private pensions – Pillar II, optional pensions – Pillar III, as well as the occupational pensions.
Starting from 1 January 2024, for staggered payments or single payments of mandatory private pensions, optional pensions and occupational pensions, the taxable income will be the difference between the value of the asset and the net contributions of the participants (yield), to which the non-taxable income ceiling applies, which is currently 2000 lei.
III ORDER no. 2.017/2022 of the National Fiscal Administration Agency regarding the approval of the risk sub-criteria developed from the general criteria provided by art. 7 para. (7) from Law no. 207/2015 regarding the Fiscal Procedure Code
Published in Official Gazette no. 1112/17.11.2022
Approve the risk sub-criteria developed from the following four general criteria:
+ tax registration,
+ submitting tax returns,
+ the declaration level.
+ making payment obligations to the general consolidated budget and to other creditors.
It specifies the risk sub-criteria, for each separate criterion, which will form in the future the basis of the classification of the companies, depending on the fiscal risk. Examples of sub-criteria:
+ non-registration as an income tax payer, as well as the mandatory social contributions;
+ the late submission of tax returns;
+ the inconsistency of the data from the tax returns and from other forms provided by law submitted by the taxpayer, compared to the data and information transmitted by third parties;
+ non-payment of fiscal obligations.
IV ORDER no. 1.988/1.527/2022 regarding the modification and completion of the Classification of occupations from Romania — occupation level (six characters), approved by Order of the Minister of Labour, Family and Social Protection and of the President of the National Institute of Statistics no. 1,832/856/2011
Published in the Official Gazette no. 1144/28.11.2022
The Classification of occupations in Romania (COR) is modified and supplemented with the new occupations practiced within the national economy.
+ The occupation “health and occupational safety management system auditor” is renamed as “occupational health and safety management system auditor“;
+ The occupation “waste management specialist” is moved from the basic group 3257 Inspectors in the field of environmental protection and occupational health, assimilated in the basic group 2133 Specialists in the field of environmental protection to the code 213310.
+ The occupation “environmental auditor” is moved from the basic group 3257 Inspectors in the field of environmental protection and occupational health, assimilated in the basic group 2133 Specialists in the field of environmental protection to the code 213311.
+ The occupation “manager of environmental management systems” is moved from the basic group 3257 Inspectors in the field of environmental protection and occupational health, assimilated in the basic group 2133 Specialists in the field of environmental protection to the code 213312.
The new occupations practiced within the national economy are:
- sports program coordinator – COR Code 242235
- online content creator – COR Code 343526
- logistician responsible for orders – COR Code 432114
- e-commerce manager – COR Code 243106
- logistics and distribution manager – COR Code 132457
- recreation policy officer – COR Code 242236
- hydroelectric plant operator – COR Code 313114
- logistics platform operator – COR Code 818307
- event organizer – COR Code 333201
- commercial register registrar – COR Code 261925
- 11. hotel technician – COR Code 42240