Source: https://fin-expert.ro/en/newsletter/2019/1/finnews-legislative-no-1-2019
Timestamp: 2019-04-21 12:33:11+00:00

Document:
Law no. 285 as of 29 November 2018 for the amendment of Art. 453 letter b) of Law no. 227/2015 on the Fiscal Code (Official Gazette No. 1028 as of 3 December 2018).
• Building definition has been amended as to include wind towers in the category of buildings subject to building taxes.
The order of ANAF President no. 2846 as of November 16, 2018 for the approval of the Cancellation Procedure for the payment obligations set out in the "Taxation Decision on the Social Insurance Contribution of Individuals under Article 180 paragraph (1) letter a) of the Fiscal Code" as well as for the approval of the model and content of some forms (Official Gazette no. 1032 as of 5 December 2018).
• For individual persons who do not express the CASS payment option by submitting the unique statement or the notification, the cancellation of the CASS payment obligations established and communicated by means of a tax decision is made by ANAF ex officio. In this case, CASS's payment obligations are waived from the month of the legal term of submitting the unique statement in 2019, respectively.
The order of the minister of Finance registered under no. 3659 as of 26 November 2018 for the approval of the Instructions for unitary application of the provisions of art. 291 par. (2) letter e) and of par. (3) letter e) of Law no. 227/2015 on the Fiscal Code (Official Gazette No. 1037 as of 6 December 2018).
b) provision of restaurant or catering services for which a VAT rate of 5% applies.
• Where a taxable person delivers dishes at a location mentioned by the customer without providing additional service, or where the delivery of the dishes represents a predominant element of the transaction, the latter is considered a delivery of food.
The order of ANAF President no. 3105 as of December 11, 2018 regarding the amendment and completion of ANAF President's Order no. 587/2016 for the approval of the model and the content of the forms used for declaring taxes and obligations with self-imposition or withholding tax (Official Gazette 1067 as of December 17, 2018).
- Three new positions were introduced as follows: (i) Tax on extra offshore revenue; (ii) Compensations relating to the right of passage in exchange for limitations to the right of use; (iii) Compensation for all damages caused by the exercise of the right of passage. In this respect, the completion instructions have been amended accordingly.
Government Decision no. 937 for determining the minimum gross basic salary on the level of the country, guaranteed as for payment (Official Gazette no. 1045 as of December 10, 2018).
• By way of exception, for staff assigned to positions requiring a higher education level and with a minimum of one year's seniority in higher education, this level increases to 2,350 lei, under normal working hours.
The order of minister of finance registered under no. 3893 as of 27 December 2018 regarding the opening of the unique account for the payment of the contravention fines according to the provisions of Law no. 203/2018 on measures to increase the efficiency of the payment of fines (Official Gazette No. 1105 as of 27 December 2018).
- 50.09.02 – "The unique account for contraventional sanctions applied to individual persons non-residing in Romania".
• These accounts will be used only for the collection of the contravention fines imposed on individual persons by the investigating agents within the bodies that have implemented the series of unique records of the contravention minutes as well as the means of taking over and transmitting in the information system of data necessary for the creation of the electronic debt title.
Law no. 354 as of 27 December 2018 for the completion of Art. 105 par. (2) of the Law no. 227/2015 on the Fiscal Code (Official Gazette No. 1110 as of 28 December 2018).
• This law enters into force on 1 January 2019.
Law no. 336 as of 21 December 2018 on the approval of the Program for the stimulation of young people employment in the agriculture, aquaculture and food industry sectors (Official Gazette no. 1107 as of 28 December 2018).
iii. 500 RON for employees without education.
• At the same time, the young people employed under the program benefit from the exemption from the payment of the income tax on the gross salary stipulated in the labor contract.
Government Emergency Ordinance no. 114/2018 regarding the establishment of measures in the field of public investments and fiscal-budgetary measures, the amendment and completion of some normative acts and the extension of some deadlines (Official Gazette No. 1116 as of December 29, 2018).
• The monthly fee is calculated, declared and paid to the state budget by the 25th of the month following the one in which the participation fees were collected.
II. Between 1 September 2018 and 30 June 2019, the environmental stamp duty for motor vehicles will be refunded.
c. the monthly gross earnings from wages and assimilated to wages, earned by the individual persons for whom the exemption applies, are between 3,000 and 30,000 RON per month, inclusively, and are made on the basis of the individual labor contract.
• The competent tax authority grants the 5% bonus for online submission of the 2018 unique statement and the full tax payment until 15 March 2019 for individual persons who receive annual income for which there is no obligation to complete and submit the unique statement - Chapter I "Income data", up to the legal deadline for submission.
• For the period 1 January 2019 to 31 December 2028 inclusively, in case of individual persons who earn salary income and incomes assimilated to salaries based on individual labor contracts signed with employers who carry out activities in the construction sector and who meet the conditions set out in art. 60 pt. 5, the share of the social security contribution stipulated in art. 138 letter a) is reduced by 3.75%.
• In order to establish the maximum level for deciding whether or not CASS is due by persons earning non-wage income, the interest earnings are taken into account and, in the case of dividend income, there are to be taken into account the dividends distributed and received as from 2018.
• In the case of employers who carry out activities in the construction sector and who meet the conditions set out in art. 60 point 5, between 1 January 2019 and 31 December 2028 inclusively, the CAM rate shall be reduced to the level of the rate considered to be income by the Guarantee Fund for the payment of salary claims.
• A new level of excise duty on manufactured tobacco - cigarettes has been established.
• At the same time, the conditions for maintaining the validity of the rescheduling payment as well as for the possibility of amending the payment rescheduling decision during the period of validity of the rescheduling have been amended.
• The asset tax is due on a quarterly basis.

References: Art. 453
 art. 291
 Art. 105
 art. 60
 art. 138
 art. 60