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New changes in the Fiscal Procedure Code

Tuesday, August 28th 2012, the Government Decision no. 16/2012 was published, modifying and completing Government Decision 92/2003 regarding the Fiscal Procedure Code.

Modifications will apply starting August 31st 2012, except dispositions regarding closing of debts (pct. 3), which will apply starting November 1st 2012. 



Most important changes:



  1. Issuing of official documents by fiscal offices through massive printing center also extends over execution (orders) papers and other papers issued by fiscal authorities, except those explicitly stated to be otherwise issued or handled, including administrative papers. These papers will be valid even without signature and stamp of the issuing authority
  2. 

Submission date for electronic statements on the e-România portal is given by date of submission to the server, as it is stamped on the databases of the information system, if the declaration is validated. If the submission is not validated, the date of submission is the date when the system validates the submission.


    Exception: if the submission was done before the legal deadline, and the electronic message reply states it was not validated because of an error in the details of the declaration, the official date of submission is considered to be the day of submission provided the accountant issues a correct, valid declaration on the next working day.


  3. And exception is introduced regarding the order of debt settlement for all fines, as well as supplemental payment as determined by the fiscal inspection, based on which fiscal obligations or fine the company chooses will have priority. These new rules apply starting November 1st 2012
  4. A new article is introduced regarding suspending forced execution when a bank guarantee letter is presented.
    In the case of contesting fiscal administration documents that set fiscal debts, forced execution is suspended or does not begin if the company presents a bank guarantee letter covering the sum in question. Bank letter has to have a minimum of 6 months valability starting with issuing date.
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