Main legislative changes for April 2022

1. Establishment of the National System for the monitoring of road transport of goods with high fiscal risk RO e-Transport

In the Official Gazette no. 356 of April 11 2022 was published the Emergency Ordinance no. 41/2022 for the establishment of the National System for the monitoring of road transport of goods with high fiscal risk RO e-Transport.

The RO e-Transport system represents the set of principles, rules and IT applications aimed at monitoring the road transport of goods with high fiscal risk on the national territory.

The following types of transport operations are covered by this Ordinance:

• the transport of goods of intra-Community acquisitions and supplies;

• the transport of goods of imports and exports;

• the transport of goods between two locations within the Romanian territory; • transport of goods of intra-Community transactions in transit on the Romanian territory.

The obligation to declare the transport of goods with fiscal risk shall fall to the following categories of persons:

• the consignee in the customs import declaration, respectively the consignor in the customs export declaration, for goods at high fiscal risk which are the subject of import or export transactions, as the case may be;

• the beneficiary in Romania, for intra-Community acquisitions of goods with high fiscal risk;

• the Romanian supplier, for domestic transactions or intra-Community supplies of goods with high fiscal risk, as the case may be;

• the depositary, for goods with a high fiscal risk which are the subject of intra-Community transactions with goods in transit.

The data regarding: consignor and beneficiary, the name, characteristics, quantities and value of the goods transported, the places of loading and unloading, details of the means of transport used, are declared in the system. Based on this information, the RO e-Transport system will generate a unique code related to the transported goods – the UIT code.

The categories of persons mentioned above will have the obligation to provide to the carrier the UIT code, which will be mandatory written on the transport document.

The application of the RO e-Transport System is optional from the date of entry into force of this GEO but becomes mandatory from 1 July 2022.

The fines for non-compliance with the provisions are between 20,000 RON and 100,000 RON for legal persons, up to the seizure of the value of the undeclared goods.

The procedure for implementing the Emergency Ordinance and the categories of road vehicles used for the transport of goods with high fiscal risk that are subject to monitoring shall be established by a common order of the President of the National Agency for Fiscal Administration and of the Romanian Customs Authority, within 30 days from the date of entry into force of the Emergency Ordinance.

By NAFA Order no. 802/2022 it was established the list of goods with high fiscal risk transported by road that are subject to monitoring through the RO e-Transport System, as follows:

• vegetables, plants, roots and tubers, edible;

• edible fruits; citrus peels or melons;

• drinks, alcoholic liquids and vinegar;

• salt; sulphur; soil and stones; plaster, chalk and cement;

• clothing and clothing accessories;

• footwear;

• cast iron, iron and steel.

2. Procedure for the refund of tax on dividends

In the Official Gazette no. 402 of April 27, 2022, was published the NAFA Order 765/2022 approving the procedure for the refund of the dividend tax resulted from the annual settlement of the dividends partially distributed during the year as well as the draft of the Statement of Settlement / Request for the refund of the dividend tax.

The Order is addressed to companies that have partially distributed dividends during the year, based on interim financial statements, and for which at the end of the year it is found that the amount of partial dividends exceeds the net profit to be distributed based on the annual financial statements.

In this situation, the associates or shareholders have the obligation to return the dividends, following the adjustment made in the annual financial statements, within 60 days from the date of approval of the annual financial statements.

The tax on dividends previously declared to the tax authority is corrected by submitting an amending statement in which the amount representing the dividend tax is highlighted as overpaid.

Subsequently, the dividend payer submits to the competent tax authority a statement of settlement/ request for reimbursement, after the repayment by the shareholders of the dividends paid or after the approval of the annual financial statements in case of unpaid interim dividends distributed.

The reimbursement of the amounts representing the dividend tax shall be made by the tax authority via bank settlement, after the offset with other liabilities.

3. Extension of the deadline for restructuring the budgetary obligations

In the Official Gazette no. 395 of 26 April 2022 was published Law no. 112/2022 amending the Government Ordinance no. 6/2019 regulating the restructuring of budgetary obligations.

The deadline by which taxpayers can request the restructuring of outstanding budgetary obligations is extended from 31 July 2022 to 31 December 2022.

Disclaimer

The information contained in this newsletter is intended to give you an overview of new legislation; the newsletter does not contain a comprehensive analysis of each topic. For more information on the topics covered please contact us. No liability is accepted for decisions or omissions following the use of the contents of this newsletter. All Crowe newsletters are available at the address www.crowe.ro.

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