OM HR

Termenul limita de depunere REVISAL a fost prelungit de la 01 noiembrie pana la 15 decembrie 2011

 Guvernul a prelungit termenul de pana la care agentii economici se pot inscrie in REVISAL

Agentii economici se pot inscrie sau actualiza datele din Registrul General de Evidenta a Salariatilor pana la 15 decembrie 2011,stabileste  o Hotarare aprobata astazi 02.11.2011 de Guvern.
Executivul a decis  astfel prelungirea termenului  de inscriere a acestor date de la 01 noiembrie 2011 la 15 decembrie 2011,in conditiile in care ,pana la sfarsitul lunii octombrie au transmis date pentru inscrierea in REVISAL  71% dintre angajatori.
Totodata ,actul normativ clarifica elementele privind drepturile salariale care se completeaza  in REVISAL,,respectiv,salariul de baza lunar brut si sporurile  asa cum sunt prevazute in contractul individual de munca.
(stire preluata de pe gov.ro)

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Modificari ale legii 130/1999 de la 01.01.2011

 Toata lumea isi pune intrebarea ce se va intampla cu  evidenta muncii? in data de 04.01.2011 s-a emis urmatorul comunicat de presa ,de catre Ministrul Muncii,Familiei si Protectiei Sociale.Scopul a fost lamurirea angajatorilor cu privire la modul de functionare al Evidentei Muncii incepand  cu 01.01.2011
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Ce se va intampla cu Inspectoratul Teritorial de Munca in 2011?

 Incepand cu 2011, inceteaza existenta carnetului de munca, evidenta muncii realizandu-se electronic, iar contractele de munca si statele de plata se vor transmite doar online, informeaza Ministerul Muncii.
Conform prevederilor art. 298, alin.3 din Codul muncii, cu modificarile si completarile ulterioare, la 1 ianuarie  2011 se abroga dispozitiile Decretului nr. 92/1976 privind carnetul de munca. Prin urmare, de la 1 ianuarie 2011 inceteaza existenta carnetului de munca, dupa aceasta data evidenta muncii realizandu-se electronic prin intermediul registrului general de evidenta a salariatilor reglementat prin Hotararea de Guvern nr. 161/2006 cu modificarile si completarile ulterioare.

Totodata, incepand cu 01.01.2011, nu se vor mai inregistra la inspectoratele teritoriale de munca, contractele individuale de munca. Acestea se vor inregistra in format electronic in registrului general de evidenta a salariatilor in conformitate cu prevederile legale aflate in vigoare.

De asemenea, incepand cu 01.01.2011 nu se vor mai depune la inspectoratele teritoriale de munca actele privind executarea, modificarea, suspendarea si incetarea contractelor individuale de munca.

Pana la data de 25 ianuarie 2011, angajatorii vor depune la inspectoratele teritoriale de munca, dovezile de calcul a drepturilor salariale aferente lunii decembrie 2010. Plata comisionului si depunerea declaratiei aferente lunii decembrie 2010 se vor efectua si depune pana la data de 25.01.2011.

Mai mult, incepand cu luna ianuarie 2011 nu se va mai efectua plata comisionului datorat (0,75% din fondul lunar de salarii, angajatorilor carora inspectoratele teritoriale de munca le pastreaza si le completeaza carnetele de munca,respective 0,25% din fondul lunar de salarii, angajatorilor carora inspectoratele teritoriale de munca le presteaza serviciile constand in verificarea si certificarea legalitatii inregistrarilor efectuate de catre acestia). incepand cu luna ianuarie 2011 nu se va mai intocmi si depune declaratia aferenta comisionului datorat.

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GEO no. 58/2010 of 26 June 2010 amending and supplementing Law no. 571/2003 regarding the Fiscal Code and other fiscal measures

 GEO no. 58/2010 of 26 June 2010 amending and supplementing Law no. 571/2003 regarding the Fiscal Code and other fiscal measures as the level of budget revenues was deeply affected by economic and financial crisis, to achieve a balance between the level of income and expenditure, correlated with macroeconomic objectives, the implementation of measures due to the necessity of enlargement the tax base, and increase of taxes on direct taxes and local taxes in the area, given the need to eliminate, as soon as possible, the incompatibility of national legislation on the permanent recovery of losses made by foreign persons Romanian legal provisions of Art. 49 of the Treaty on European Union, to avoid infringement proceeding outburst, considering that nepromovarea this piece of legislation would have negative consequences increase the budget deficit under art. Article 115. (4) of the Romanian Constitution, republished, Romanian Government to adopt this emergency ordinance.
 Article I of Law no. 571/2003 regarding the Fiscal Code, published in the Official Gazette, Part I, no. 927 of December 23, 2003, with subsequent amendments, shall be amended and completed as follows:
 1. Article 7 (1) introduce two new sub-paragraph 2, subparagraphs
 2.1 and 2.2 with the following wording:
"2.1. Any activity may be reconsidered depending on activity if it meets at least one of the following criteria: a) the income beneficiary is in a relationship of subordination to the payer of income, ie bodies of the payer of income, and meet working conditions imposed by it, such as his / her duties and how to achieve them, instead of activity, working hours, b) the provision of business, income beneficiary uses the material basis of the payer of income, that space with adequate endowment, special equipment or protective work, work tools and the like, c) the beneficiary of income contributes only intellectual ability or physical performance, not its capital, d) the payer of income support in the interest of travel expenses of carrying out activity beneficiary of income, such as indemnity delegation-detached home and abroad, and other expenses of this nature, e) the payer of income support allowance and vacation allowance for temporary work, income beneficiary's account f) any other items that reflect the nature of the activity dependence.
 2.2. If an activity engaged in reconsidering dependency, income tax and compulsory social contributions, as established by law, shall be recomputed and paid, is payable jointly by the payer and the recipient of income. In this case the rules for determining the tax on income from wages carried out basic functions. "
2. Article 7 (1), after paragraph 13 insert a new paragraph, paragraph 13 ^ 1, with the following wording: "13 ^ 1. copyright and related rights is the object of their original works of intellectual creation in the literary, artistic or scientific, whatever creative manner, mode or form of expression and independent of the value and purpose, were created in derived works starting from one or more preexisting works, such as copyright and related rights and sui generis rights, according to Law no. 8 / 1996 on copyright and related rights, with subsequent amendments. "
3. Article 15 (1) c) is repealed.
4. Article 31 (3) is amended and shall read as follows: "(3) a foreign state tax paid is deductible, if applicable provisions of the Convention for the avoidance of double taxation concluded between Romania and foreign state and if Romanian legal person shows appropriate documentation required by law, which shows that tax has been paid foreign state. "
5. Article 32 is amended and shall read as follows: "Article 32 Any foreign tax loss loss achieved through a permanent establishment situated in a State not member of EU, European Free Trade Association or located in a state with which Romania has concluded a double taxation avoidance convention is deductible only from income derived by that permanent establishment. In this case, losses realized by a permanent establishment only be deducted from such income, separately for each source of income. Uncovered losses be reported and recovered in the next 5 consecutive fiscal years. "
6. Title II "Income Taxes", Chapter VI is amended and shall read as follows: "CHAPTER VI - Declaration of dividend tax, withholding tax on dividends and Art 36 (1) a Romanian legal person who distributes / dividends paid by a Romanian legal person is obligated to withhold, declare and pay dividend tax withheld to the state budget, as provided in this article.
 (2) The tax on dividends is determined by applying a tax rate of 16% on the gross dividend distributed / paid a Romanian legal person.
 (3) Tax on dividend declared and paid to the state budget until the 25th of the month following the month for distribution / dividend paid. If dividends were not paid until the end where they have approved the annual financial statements for the tax on dividends paid until January 25 next year.
 (4) Nothing in this Article shall not apply if the dividends paid by a Romanian legal person: a) to another Romanian legal person, if the beneficiary of dividends holds, the dividend payment date, 10% of shares in other legal entities on a period of two years of age by including their payment date, b) voluntary pension funds, namely private pension funds, c) public administration to exercise, by law, rights and obligations arising from the quality of the state shareholder corporate those novels.
 (5) Tax rate on dividends provided by paragraph. (2) applies on amounts distributed / paid to trusts, as framed, according to the regulations on capital markets. "
7. After Article 37 insert a new Article 37 ^ 1, with the following wording: "Losses realized by a foreign permanent establishment - Article 37 ^ 1 (1) Losses realized through a permanent establishment abroad, registered to On December 31, 2009 including, recover under the provisions in force to date.
 (2) For 2010, losses realized by a permanent establishment situated in a Member State of the Union, the European Free Trade Association or a state with which Romania has concluded a convention on avoiding double taxation is determined by taking into account income and expenses recorded at the beginning of the fiscal year. "
8. In Article 49 after paragraph (2) insert a new paragraph (2 ^ 1) read as follows: "(2 ^ 1) annual net income from independent activity based on income norms may not smaller than the minimum gross salary per country guaranteed payment in force in determining the standard of income, multiplied by 12.
9. Article 50 (1) a) is amended and shall read as follows: "a) a deductible expense equal to 20% of gross income,".
10. Article 50 (2), point a) is amended and shall read as follows: "a) a deductible expense equal to 25% of gross income,".
11. In Article 52, paragraph f) of paragraph (a) and b) of paragraph (2) is repealed.
12. Article 52 (3) is amended and shall read as follows: "(3) tax to be withheld shall be transferred to the state budget until the 25th of the month following the month in which income was paid.
13. Article 55 (3), after the letter g) is introducing a new point, point h) read as follows: "h) gift vouchers granted by law.
14. Article 55 (4), points of ^ 1), ^ 2), j) and k) is repealed.
15. Article 55 (4), b) is amended and shall read as follows: "b) the rights of food given by employers to their employees in accordance with the law;".
16. In Article 65 (2), letters a) and c) is repealed.
17. In Article 66 after paragraph (4), insert a new paragraph (4 ^ 2) read as follows: "(4 ^ 2) Determination of gain / loss under par. (A) - (3) is every intermediate investment management company in case of redemption Equity investment trusts, or income tax payer, as appropriate, at each transaction.
18. Article 66 (5) is amended and shall read as follows: "(5) net gain / net loss is determined at the end of each quarter as the difference between gains and losses accumulated early as a result of trading securities securities other than shares and securities in case of closed societies. Determined net gain / net loss determined at the end of each quarter is calculated by the taxpayer, based on quarterly tax declaration.
19. In Article 66 after paragraph (5), insert a new paragraph (5 ^ 1) read as follows: "(5 ^ 1) annual net earnings / loss of annual net transfer of securities other than shares and securities when companies closed, is determined as the difference between gains and losses during the fiscal year, cumulative from the beginning, and is equal / equal to net income determined / net loss determined at the end of fiscal fourth quarter. Annual taxable net gain / loss in annual net transfer of securities other than shares and securities companies when closed, is determined as the difference between annual net income / net annual loss, decreased by losses carried forward from previous fiscal years. Annual taxable net income / net annual loss is calculated by the taxpayer on the tax statement.
20. Article 66 (6) is amended and shall read as follows: "(6) transactions in securities other than shares and securities companies when closed, made during each quarter of the fiscal year, each intermediate , the investment management company in case of redemption Equity investment trusts or other payer of income, as appropriate, must: a) calculating the gain / loss for each transaction made for the taxpayer, b) provide information to each taxpayer of the total gains / losses, in writing, for the transactions during each quarter, until the 5th of the month next quarter, and c) submit annually to the last day of February of this year, for the year ended, the tax authorities in an informative statement of total gains / losses for the transactions with securities other than shares and values securities companies closed if for each taxpayer.
 21. In Article 66 after paragraph (6), insert a new paragraph (6 ^ 1) read as follows: "(6 ^ 1) The procedure for applying the provision para. (6) is established by order of President of National Agency for Fiscal Administration, according to the Government Ordinance no. 92/2003 on the Fiscal Code, republished, with subsequent amendments. 22. In Article 67 after paragraph (a), insert a new paragraph, (1 ^ 1) read as follows: "(a ^ 1) form of interest income on deposits / current accounts and the deposits customers, established under the legislation on collective saving and lending for housing, conducted since July 1, 2010, imposed a 16% rate their amount, the tax being final, regardless of the date of the legal establishment. The tax is calculated and withheld by the payers of such income at the time of registration or current account holder's deposit account. Monthly payment of tax is, until the 25th of the month following the account registration.
23. Article 67 (2) is amended and shall read as follows: "(2) the form of interest income earned starting with July 1, 2010 for term deposits constituted obtained saving instruments, civil contracts signed with a quota imposed 16% of their amount, the tax being final, regardless of the date of the legal establishment. For incomes from interest, tax is calculated and withheld by the payers of such income at the time of registration or current account holder's deposit account, that when redemption in case of savings instruments. In case of amounts received as interest on loans granted under civil contracts, the calculation of tax payable by the payers of income are made when the interest payment. Payment of tax on interest income is monthly, until the 25th of the month following registration / redemption in case of savings instruments, that when interest payment to revenue of this nature, based on civil contracts. 24. Article 67 (2 ^ 1) is repealed.
25. Article 67 (3), point a) is amended and shall read as follows: "a) net income determined at the end of each quarter from the transfer of securities other than shares and securities companies closed if it is necessary to a 16% share. Duty of computing and paying the tax quarterly advance payment representing the net gain income tax taxable year the taxpayer is based on quarterly tax declaration filed until the 25th of the month following each quarter, taking into account the tax for the previous quarter end.
 Reporting period is the period of tax payment and advanced payment representing quarterly income tax on annual net income taxable by the state budget. Tax payable / recoverable is calculated as the difference between net income tax determined at the end of each quarter and previous quarter related to early payment, ".
 26. Article 67 (3), after the point) is introducing a new point, point a ^ 1), with the following wording: "a ^ 1) annual taxable net gain from the transfer of securities other than shares and securities when companies closed, it imposes a 16% share, based on tax declaration. Computing and paying the duty tax net income taxable year the taxpayer is due, based on tax declaration filed, according to art. 83. Annual tax to pay / refund is determined as the difference between the tax on annual net income tax, related to anticipated net gain determined at the end of the quarter IV.
27. Article 67 (3), point c) is amended and shall read as follows: "c) gain from sale-purchase operations of foreign currency forward contracts based on, and any other such operations, other than financial instruments traded on authorized and supervised by the National Securities Commission, is required with a 16% share in each transaction, the tax being withheld on account of anticipated annual tax payment due. Duty of computing, withholding tax returns and paying brokers or other payers of income, respectively. Tax computed and retained, representing an advance payment, shall be transferred to the 25th of the month following the month in which he was detained. For transactions in fiscal year taxpayer has the obligation to submit tax declaration. Annual tax payable by the taxpayer is determined by applying the rate of 16% annual net gain of each taxpayer, as determined pursuant to art. 66 para. (7).
28. Article 67 (5) is amended and shall read as follows: "(5) annual net loss in trading securities other than shares and securities in case of closed companies, established by the annual tax statement, recover of annual net profits obtained in the next 7 consecutive fiscal years. Loss carryover rules are: a) The transfer is done chronologically, depending on length loss in the next seven years consecutive b) the right to repurchase is personal and non-transferable, c) loss carried forward, unabated after the period stipulated in point. a) the taxpayer is permanently lost.
29. Article 77 (2) is amended and shall read as follows: "(2) gambling revenues imposed by withholding with a rate of 25% applied to net income. Net income is calculated on the earnings achieved in a day or paying the same organizer.
30. In Article 82 after paragraph (6), insert a new paragraph (7) read as follows: "(7) In case of cancellation, during the fiscal year, the contracts concluded between parties in which rent is calculated in lei anticipated payments determined pursuant to art. 63 para. (2) will be recalculated by the tax authorities at the request of the taxpayer, based on evidence.
31. At 83, after paragraph (a), insert a new paragraph, (1 ^ 1) read as follows: "(a ^ 1) and completed tax statement for the taxpayers stipulated in art. 63 para. (2), in which case the advance tax payments will be taken into account in the annual tax due for situations where changes occur in contractual terms, except art. 82 para. (7).
 32. Article 83 (2) is amended and shall read as follows: "(2) completed tax declaration and annual taxable net gain / loss of annual net generated / generated by: a) transactions in securities other than shares and securities companies when closed, b) operations of purchase of foreign currency forward contracts based on, and any other operations of this kind. "
33. At 83, after paragraph (2) insert a new paragraph (2 ^ 1) read as follows: "(2 ^ 1) completed quarterly tax statement for net income determined / net loss determined at the end of each quarter generated / generated from transactions in securities other than shares and securities companies when closed.
 34. Article 84 (1), (2) and (3) be amended and will read as follows: "(1) Tax on annual taxable net income / net gain due to annual taxable is calculated by the taxpayer, based on tax declaration by applying the rate of 16% on annual taxable net income / net gain in fiscal year taxable year.
 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ....
 (2) Taxpayers may have on the destination of an amount representing up to 2% of annual net income tax payable on taxable annual taxable net gain from transfer of securities other than shares and securities in case of closed companies, the net gain Annual transactions of sale of foreign currency forward contracts based on, and any other such operations, to support nonprofit entities which are established and operate under the law, units of worship, as well as private scholarships, law.
 (3) the competent organ is obliged to calculate tax, retaining, and paying the amount representing up to 2% of tax payable by: a) annual net taxable income, b) annual taxable net gain from the transfer of securities other than shares and securities in case of closed companies, c) annual net income from continuing operations of purchase of foreign currency forward contracts based on, and any other such operations.
35. Article 86 (7) and (8) is repealed.
36. Article 88 is amended and shall read as follows: "Revenue from non-resident individuals dependent activities Article 88 Individuals who operate non-dependent in Romania are taxed under the provisions of the head. III of this title.
37. Article 91 (2) is amended and shall read as follows: "(2) foreign tax credit is given if fulfilled, following conditions: a) the provisions of the Convention for the avoidance of double taxation concluded between Romania and the State in which foreign tax paid, b) the tax paid abroad, foreign income, has actually been paid directly by individuals or legal representative or withholding by the payer of income. Foreign tax proves a document, issued by the competent authority of that foreign state, c) income tax credit for which belongs to one of the categories of income mentioned in art. 41.
38. In Article 94 after paragraph (3) is introduces three new paragraphs, (4), (5) and (6) read as follows: "(4) The provisions of Art. 49 para. (2 ^ 1), Art. 50 para. (1). a) and para. (2). a) shall apply accordingly since July 1, 2010. (5) The provisions of art. 55 para. (3). h) shall apply starting with the rights for the month of July 2010. Income represents: nursery vouchers granted by law, holiday vouchers, provided by law, amount of overtime compensation based on the average net wage per unit received by persons whose individual labor contracts were apart as a result of collective redundancies, according to law, and the amount of overtime compensation based on net average wage economy, received civilian staff in the sector of national defense, public order and safety termination of employment in national service or as a result of the reduction and restructuring needs, provided by law, amount of overtime compensation based on net monthly soldelor granted or retired military personnel whose contracts terminated as a result of needs reduction and restructuring, as well as aid in proportion to the monthly net result, granted the crossing directly in reserve or retired with pension rights or who do not qualify for pension and compensation payments or aid received by police are in similar situations, whose amount is determined in relation to the net base salary, granted under legislation, are taxable since the rights for the month of July 2010. (6) Procedure for the application of the provision para. (4) is determined by order of President of National Agency for Fiscal Administration, according to the Government Ordinance no. 92/2003, republished, with subsequent amendments. "
39. Article 115 (2), introductory part and point e) is amended and shall read as follows: "(2) The following taxable income derived from Romania are not taxed under this chapter and is taxed under Title II or III, as appropriate: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
e) income derived by residents of an association established in Romania.
40. Article 115 (4) is repealed.
41. Article 116 (2), letters c) and d) be amended and shall read as follows: "c) 25% of gaming revenues, provided by art. Article 115. (1). p) d) 16% for any other taxable income derived from Romania, as listed in Art. 115.
42. Article 116 (5) is amended and shall read as follows: "(5) For incomes from interest on deposits / current accounts, term deposits, certificates of deposit and other savings instruments at banks and other credit institutions licensed and located in Romania, the tax is calculated and withheld by the payers of such income at the time of registration or current account holder's deposit account, and at time of redemption, if certificates of deposit and saving instruments.
 Payment of tax on interest income is monthly, until the 25th of the month following registration / redemption.
43. In Article 117, paragraphs a), c), f), i) and k) is repealed.
44. Article 140 (1) is amended and shall read as follows: "(1) The standard rate is 24% and apply the tax base for operations that are not taxable or tax exempt not subject to reduced rates. "ART II the calculation of net gain and income tax for the transfer of securities other than shares and securities when companies closed in 2010, the following rules: 1. For the period 1 January 2010 to 30 June 2010 to determine the net gain / net loss for / for this period depending on the retention period and assimilate net annual / annual net loss. Tax is calculated by applying tax rates of 1% and respectively 16% in net income for the period, annual net gain assimilated.
 2. Net loss for the period 1 January 2010 to 30 June 2010 assimilated annual net loss is offset by net income equated annual net gain for the period July 1, 2010 to December 31, 2010. If, despite the apparent loss compensation, it is reported only the net gain for the taxable year 2011. 3. Tax obligations are those in effect at the time.
 4. For the period 1 July 2010 to 31 December 2010 art. 66 para. (5), (5 ^ 1) and (6) and art. 67 para. (3). a) and ^ 1) and para. (5) shall apply accordingly since July 1, 2010. Article III (a) Any income of professional nature, other than salary, tax free income tax rate.
 (2) on revenue provided in the preceding paragraph is due to individual contributions to social insurance, social health insurance and unemployment insurance.
 (3) base to which these contributions is limited to five average gross salary in the economy in the gross average salary used to substantiate the social security budget.
 (4) The obligation to declare, calculation, withholding and payment of contributions provided for in the preceding paragraph is the payer of income, in accordance with the laws in force.
 Article IV of the entry into force of this emergency ordinance: a) to repeal provisions relating to exemption from tax on income from wages established according to art. 3. (3) and (4) of Government Emergency Ordinance no. 8 / 2009 on the granting of holiday tickets, published in the Official Gazette, Part I, no. 110 of February 24, 2009. Provisions for exemption from mandatory social contributions determined according to art. 3. (3) and (4) of Government Emergency Ordinance no. 8 / 2009 remain in force, b) to repeal provisions relating to exemption from tax on income from wages established according to art. 8 of Law no. 142/1998 regarding the granting of luncheon vouchers, published in the Official Gazette, Part I, no. 260 of July 13, 1998, as amended and supplemented. Provisions for exemption from mandatory social contributions determined according to art. 8 of Law no. 142/1998, with subsequent amendments remain in force.
 Article V Notwithstanding the provisions of Art. 4. (2) of Law no. 571/2003 regarding the Fiscal Code, with subsequent amendments, the provisions of this emergency ordinance shall come into force since 1 July 2010, except that in this emergency ordinance provides otherwise.
 Article VI within 30 days after publication in the Official Gazette, Part I of this emergency ordinance will be developed by the Ministry of Finance detailed rules for implementing this emergency ordinance, which will be approved by Government decision.
 Article VII of Law. 571/2003 regarding the Fiscal Code, published in the Official Gazette, Part I, no. 927 of December 23, 2003, with subsequent amendments, as well as those made by this emergency ordinance shall be republic in the Official Gazette, Part I, by law after approval of this emergency ordinance, giving the texts new numbering.
 Prime Minister Emil Boc countersigned: -----
 Public Finance Minister Sebastian Teodor Gheorghe Vladescu Administration and Interior Minister Vasile Blaga Department for European Affairs Bogdan Mănoiu Bucharest, June 26, 2010. No. 58.

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(ROI)The deadline for registration in the Register of intra-Community operators were approved: August 1,2010

 Details of the 2101/2010 OPANAF GEO NR.54/2010 and Legislation section

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