ANAF FORMULA 150 PDF

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Nodeh Leshimekha became fixed for the Brit Milah only After the Zimmun formula it is customary that the leader respond Cf. Anaf Yosef, Iy Tef in Otz Hat, p. , Cf. MB, Hilkhot Birkat Hamazon, ; see also Tur, OH, 4 The World Bank is currently supporting an overhaul of ANAF’s IT system GD. P p e r c a p ita. Capital stock per capita. Capital Stock and GDP, has been providing guidance on policy formulation and strategy. Source: ANAF, Credit Info and Deloitte calculations. to the final consumers, consumer benefits are estimated using the following formula:

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Law in force since October 16, This text is not republished, but updated with informatics means. Scope and application area of the Fiscal Code. The present code contains the procedure for modifying such taxes and fees. In addition, the Ministry of Public Finance is authorized to develop methodological norms, instructions and orders for the application of the tormula code and the conventions for the avoidance of double taxation.

10 taxes and fees governed by Fiscal Code. The taxes and fees governed by the present code are the following:. Interpretation and modification of Fiscal Code. The taxes and fees governed by the present code are based on the following principles:.

Modification 1500 completion of Fiscal Code. Methodological norms, instructions and orders. Establishment and operation of Central Fiscal Commission. Definitions of common terms. If the amount paid by a legal person for goods or services provided by a participant in the legal person exceeds the market price for such goods or services, then the difference is to be treated as a dividend; In addition, if the amount paid by a legal person for goods or services provided to a shareholder or partner of a legal person is made for the personal purpose of the legal person, then the amount is to be treated as a dividend.

By exception from provisions of lett. Romanian legal person – any legal person that has been established in accordance with the legislation of Romania or that has its place of exercise of effective management in Romania. For purposes of the present law, a royalty does not include remuneration in money or in kind paid for the acquisition of software that is intended exclusively to operate such software, without modifications other than those necessary to install, implement, store or use such software.

In addition, for purposes of the present law, a royalty does not include remuneration in money or in kind paid for the acquisition of the entire copyright of a computer program. In addition, a royalty includes any amount required to be paid in money or in kind for the right to record or broadcast in any manner a performance, show, sporting event or other similar activity.

Romania – the territory of the state of Romania, including the territorial waters and the air space above the territory and the territorial waters, over which the state of Romania exercises its sovereignty, as well the contiguous area, the continental plateau and exclusive economic area over which the state of Romania exercises its sovereign rights and jurisdiction, in accordance with its legislation and as provided in international legal norms and principles.

The accounting revaluation made under the law is also included in the fiscal formyla. If the revaluations of the depreciable fixed assets are made and which establishes decrease of their value under the acquisition or production or under the market value of the depreciable fixed assets acquired for free or established as contribution, as the case may be, the remaining not depreciated fiscal value of the depreciable fixed assets is recalculated up to the level of the value established based on the acquisition or production cost or based on the market value of the fixed assets of the fixed assets acquired for free or established as contribution, as the case may be.

In the case forkula the revaluation of the lands which established a decrease of their value under the acquisition value or under the market value of those acquired for free or established as contribution, as the case may be, formulx fiscal value represents the acquisition cost or the market value of the lands acquired for free or established as contribution, as the case may be. II of the Government Emergency Ordinance no.

Definition of the permanent office. If the activities of such agent are carried out wholly or almost wholly on behalf of the non-resident and conditions exist between the non-resident and the agent in their commercial and financial relations which differ from those which would exist between independent persons, then the agent is not considered to be an agent with independent status. Rules of general application. Currency for payment and for calculation of taxes and fees.

Special provisions for application of Fiscal Code. Procedure to declare the taxpayers inactive is to established by order. The list of the inactive taxpayers is to be published in qnaf Official Gazette of RomaniaPart I, and is to be brought to public knowledge, in accordance with requirements provided in order.

In determining 1150 market price for transactions between affiliated persons, the most appropriate of the following methods is to be used:. Incomes obtained from Romania. The following incomes are to be considered as obtained from Romania, regardless whether the incomes are received in Romania or abroad, in the form of:.

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Special provisions regarding the information exchange with the member states of the European Union. The Minister of Public Finances shall establish by an order the measures necessary to implement the administrative cooperation system and the information exchange with the member states of the European Union in the field of value-added tax, excises and income tax.

The following wnaf, who are hereafter referred to as taxpayers, are required to pay the profit tax according to the present title:. In this case, the tax payable by the frmula person is to be computed, withheld and remitted by the Romanian legal person. Scope of application of tax. The profit tax is to apply as follows:. The organizations provided in the present paragraph owe profit tax for the portion of the taxable profit that corresponds to incomes other than those provided in par.

Minimum tax amaf night-bars, night-clubs, discotheques, casinos and sports betting. Computation of taxable ana. In determining the taxable profit, other elements similar to incomes and expenses are also to be taken into account according to norms of application.

The accounting methods for the valuation of inventory are not to formulw modified during a fiscal year. In order to establish the profits of the affiliated persons the principles of transfer prices are taken into account. The following incomes are not taxable in computing taxable profit: Such differences are taxable on the date of their transfer for free, assignment, withdrawal, liquidation of the financial investments as well as on the date of the withdrawal of the social capital in the legal person in which the participation titles are held.

During the same period, the expenses which represents the registration value of these participation titles as well as the expenses recorded on the on the occasion of the transaction operations are non-deductible expenses in computing the taxable profit.

The fiscal regime of the dividends received from member states of the European Union. Also not taxable dividends received from a Romanian legal person through its permanent location located in a Member Statewhen the Romanian legal person cumulatively fulfills the conditions provided in par.

Also included in the category of expenses of advertising and publicity are goods that are granted in the framework of a publicity campaign as samples, for testing the product and demonstrations at points of sale, as well as other goods and services granted in order to stimulate sales.

Within this limit may also be deducted expenses for: In order to be deductible for tax purposes, the expenses of company cars must be justified with legal documents. Non-deductible are also expenses for taxes that were not withheld at source on behalf of non-resident natural and legal persons, for incomes realized from Romania. The stocks and the depreciable fixed assets, destroyed as a result of natural catastrophes or other cases of force majeure, under the conditions provided by norms, are not subject to these provisions according to law.

In this situation, taxpayers that write off from the records uncollected clients are required to inform in writing such clients as regards the respective receivables written off from the records, in order to re-compute the taxable profit of the debtor, as the case may be.

Within these limits are included also the expenses of sponsorship of public law libraries, for the purpose of the construction of locations, facilities, the foemula of information technology and specific documents, the financing of professional training programs for librarians, exchanges of specialists, scholarships, participation in international congresses. This exception does not apply for the expenses representing the registration value of the participation titles transacted on the market authorized and monitored by the National Commission of Securities, between January 1st, – December 31st, ;”.

In the case where this is used to cover losses or is distributed in any form, the subsequent reconstitution of the reserve is no longer deductible in computing taxable profit. As an exception, the reserve constituted by legal persons that furnish utilities to companies that are undergoing restructuring, reorganization or privatization may be used to cover the losses of value of share packages obtained further to forkula procedure of conversion of receivables and the amounts intended for subsequent reconstitution are deductible in computing taxable profit.

For insurance contracts that are ceded in reinsurance, the reserves are to be reduced by so that the level of the reserves cover the portion of the risk that remains with the insurer, after the deduction ansf re-insurance. The provisions of this paragraph are not to apply if another taxpayer takes over a provision or reserve in connection with a division or merger and the rules of this article continue to apply to such provision or reserve.

In the case where the provisions of this paragraph are not observed, the profit tax is to be re-calculated for such amounts and interest and late-payment penalties are to be determined from the date when such facilities applied, as provided by law.

Reserves for the impacts of the rate of exchange for foreign currency related to the appreciation of foreign currency amounts that are established according to law and that are recorded by banking companies, Romanian legal persons and branches of foreign banks that carry out activity in Romania are not subject to tax. Interest expense and differences in the rate of exchange for foreign currency.

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The degree of indebtedness of the capital is to be determined as the proportion of borrowed capital with a period of reimbursement of more than one year to the own capital, as the average of existing values at the beginning of the year and at the end of the period for which the profit tax is determined. Borrowed capital means the total credits and loans with a period of reimbursement of more than one year in accordance with contractual clauses. They are to be carried over to the following period, under the conditions of par.

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Expenses from differences in the rate of exchange for foreign currency that are limited in accordance with this paragraph are those related to the loans that were taken into account in determining the degree of indebtedness of the capital.

This level of interest rate is to apply in determining the taxable profit related to fiscal year The level of interest rate for loans denominated in foreign currency is to be updated by Government decision. For tangible immobilizations that are used in lots, sets or that form a single body, lot or set, the entire value of the body, lot or set is to be taken into account in determining depreciation.

For components that formulaa into the structure of a tangible asset and that have a normal period of use different from the resulting asset, the depreciation is to be determined in part for each component. The straight-line rate of depreciation is to be computed by dividing by the normal period of use of the fixed asset.

Expenses related to the acquisition or production of software are to be recovered through straight-line depreciation deductions over a period of 3 years. The depreciation for patents may be determined by using the declining balance method of depreciation or the accelerated method of depreciation. The depreciation per unit of product is to be computed as follows:. In the case where the provisions of this paragraph are not observed, the profit tax is to be re-calculated and interest and late-payment penalties are to be determined from the date when such facilities applied, as provided by law.

Taxpayers that benefit of the facilities provided in par. Expenses related to the acquisition of any right to exploit natural resources are to be recovered as the natural resources are exploited, based on the proportion of the value of resources recovered to the estimated total value of resources.

The gain or loss resulting from the sale or from the removal from operation of such fixed assets is to be computed based on the fiscal value of such fixed assets, which is the entry value of the fixed assets reduced by fiscal depreciation. For fixed assets for which the accounting value is recorded in stock on December 31,the depreciation is to be computed based on the remaining not depreciated value by using the depreciation methods that were applied until this date.

The depreciation of the goods that are the forjula of a leasing contract is to be made by the lessee in the case of finance leasing and by the lessor in the case of operational leasing and 15 expenses are deductible as provided by art.

The recovery of losses is to be made in the sequence that such losses are recorded, at each deadline for the payment of the profit tax, as provided by the legal provisions in force for the year when such loss is recorded.

Such loss is ahaf be recovered over the period between the date of recording the fiscal loss and the 5-year limit. Such loss is to be recovered over the period between the date of recording the fiscal loss and the 5-year formla, respectively 7 years, as the case may be. Reorganizations, liquidations and other transfers of assets and participation titles. The common fiscal regime which is applied in the case of mergers, divisions, partial divisions, transfers of assets and exchange of shares between companies from different Member States of European Union.

If one of the operations provided in par. This provision is to be applied if the companies mentioned in this article do not apply the community provisions containing similar norms on the representation of the employees in the management of a company. Associations anaff legal personality.

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The designated person is responsible for the following:. Incomes of a permanent location. When the permanent location does not have an invoice for its expenses allocated by its main office, the other justifying documents must include evidences regarding the cost and the reasonable allocation of these costs to the permanent location using the rules of the transfer prices. Any foreign legal person may appoint a fiscal representative to satisfy such obligations.

Losses that are not recovered are to be carried over and recuperated during the following 5 consequent fiscal years. Payment of tax and submission of tax declarations. The date until the payment of the annual tax is made is the deadline for the submission of the profit tax declarations, provided in art.