(Ordinance no. 8/2013 published in the Official Gazette no. 54 / 23 January 2013)

Rules regarding the audit of individuals

In case the contributors to the public pension and health insurance systems do not submit the statement regarding the insured income, the tax authorities shall estimate the monthly base for calculation of the social security contributions at the minimum level provided by the Fiscal Code.

Suspension of the compulsory enforcement procedure

Throughout the entire period of suspension of the compulsory enforcement, the tax liabilities subject to suspension shall not be settled, except for the case when they are tax liabilities established by the tax audit bodies or fines of any nature, and the taxpayer opts for their settlement with priority.

Level of local taxes for 2013

(Ordinance no. 8/2013 published in Official Gazette no. 54 / 23 January 2013)

The Ordinance stipulates that the Government Ordinance 1/2013 which provides that the local authorities may adopt decisions on the reduction of local taxes and taxable values applicable in 2013 (adopted through Government Decision no. 1309/2012 regarding the local taxes applicable starting with 2013), not lower than the levels applicable in 2012, applies only to the local authorities which did not have arrears as of 31 December 2012.

By Venkatesh Srinivasan, Partner – Head of Tax and Legal, Ernst & Young Romania

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