SIMILAR ARTICLES

Alan Duncan / We cannot allow our societies to continue to be attacked and undermined

Global security is under threat. The system of international rules that has kept our citizens safe and our societies prosperous since the end of the Second… Mai mult

Q2 / Average monthly income per capita in Romania has risen to nearly RON 1,600: Changes in redistribution of family budget

Data published by INS for the second quarter of 2018 show that Romanians’ monthly incomes have reached nearly RON 1,600 per person. They were RON… Mai mult

Current account deficit flickers to red on dashboard

According to the data released by Eurostat, Romania’s current account deficit exceeded, in the second quarter of the year, the threshold of five percentage points… Mai mult

Strategic chemical industry: Romania, on top in import increase and ranking last in EU in terms of increase in exports outside single market

Data published by Eurostat show that Romania recorded the second highest annual growth rate in imports of non-EU chemicals from 2007 to 2017 (13.1% per… Mai mult

Economic growth in the pocket: Current accounts vs. saving accounts – 64% to 4.5%

  Rising incomes have fuelled consumption and, implicitly, the economic growth in recent years, but not the savings. Although a large proportion of the population… Mai mult

Draft / Employers who do not pay employees’ contributions to state budget are at risk of up to 6 years of imprisonment

de Vladimir Ionescu , 11.12.2017

The intentional non-payment of taxes and contributions due to the budget, subject to the withholding regime, will be considered a tax evasion, according to a draft emergency ordinance that is under the public debate on the website of the Ministry of Finance.

This act will be punished by imprisonment from one to six years.

The document criminalizes, as an act of tax evasion, the failure to retain and collect, the withholding and failure to pay, respectively, the collection and failure to pay taxes and contributions, in whole or in part, intentionally, within maximum 30 days from the due date established by law.

The draft introduces the circumstance related to the criminalization of the withholding and non-payment for persons who had the financial resource needed for the payment but used the money collected or withheld for the paying other debts than those established by law.

To ensure the predictability of the criminality rule, 32 categories of taxes and contributions subject to the withholding or collection and the payment regime have been introduced in the Annex to the draft ordinance, specifying the legislation and the articles that regulate them, including:

  • income tax on wages and salaries
  • income tax on pensions
  • income tax on intellectual property rights
  • income tax on rural lease
  • tax on interest and dividend
  • tax on income from prizes and gambling
  • social security contribution payable by individuals who earn wages and income assimilated to salaries
  • social health insurance contribution payable by individuals who earn wages and income assimilated to salaries

The text incriminating this act (article 6 of the Law on evasion) has been declared unconstitutional by a CCR decision in 2015 on the grounds that the provision in question does not comply with constitutional requirements regarding the quality of the law, namely it does not meet the requirements of clarity, precision, predictability and accessibility.

Since then, though, the wording has not been changed, so these facts have been decriminalised.

Mihai Tudose government does that in the context of transferring social contributions to the employee, and invoking several reasons, among which:

  • the need to reform public social systems in Romania, to increase the revenue collection to the state social insurance budget and make employers accountable for the timely payment of mandatory social contributions that both they and employees owe
  • the need to make employers accountable for the timely payment of the mandatory social contributions, given that by reforming public social systems in Romania through the Government Emergency Ordinance 79/2017 amending and supplementing Law 227/2015 on the Tax Code, the tax burden of the social security contribution and the social health insurance contribution has been entirely transferred to the employee, and the employer will continue to establish, withhold, declare and pay the due obligations.
Mergeți în homepage ›

Publicat la data de 11.12.2017

Lăsați un comentariu


NEWS

Cluj-Napoca - only city in Romania that receives European funds for innovative projects

Only Cluj-Napoca is among the 22 European cities that will receive financing from the European Regional Development Fund (FEDR) for innovative solutions in addressing urban… Mai mult

Prime Minister Dancila dismissed 13 of 15 civil society representatives from Economic and Social Council. They were blocking legislation that did not gathered all opinions

Prime Minister Viorica Dancila has replaced 13 of the 15 civil society representatives in the Economic and Social Council (CES). Following a decision published on… Mai mult

West Quadrilateral / Four counties joined to directly access European money for major infrastructure projects

From right to left: Gheorghe Falca, Nicolae Robu, Ilie Bolojan. Emil Boc, Mayor of Cluj Napoca, misses Four mayors from the West of the country… Mai mult

Chamber of Deputies / PSD loses UDMR’s support for amending Offshore Law, draft returns to committees for a week

The plenum of the Chamber of Deputies decided on Wednesday to resend the Offshore Law to committees after a seemingly surprising request of UDMR leader… Mai mult

Government amended insolvency law. Guarantees given by Minister Teodorovici

The Government adopted on Thursday the draft Emergency Ordinance for amending and supplementing legislation in the field of insolvency, which provides among other things for… Mai mult

Romania ranked 7th in EU in terms of renewable electricity

Unlike the vast majority of the economic areas, in which we are at the bottom of the European ranking, Romania succeeded to rank 7th by… Mai mult

Resounding failure of PSD lobbying action in Brussels

There are clear signs that the lobbying action launched by the ruling coalition in Brussels in favour of the government in Bucharest will end with… Mai mult

MFP: Romania does not endorse a separate budget for Eurozone and rejects the idea of ​​taxing financial transactions

Romania does not endorse a separate budget for Eurozone and rejects the idea of taxing financial transactions, Minister of Public Finance Eugen Teodorovici said after… Mai mult

Finance Ministry wants to change rules for insolvency: state could also register claims after procedure is launched

Companies’ possibility to avoid paying creditors (and in particular the payment of tax receivables) simply by declaring their insolvency would be drastically limited, according to… Mai mult

Phil Hogan: Swine fever in Romania has an impact on neighbouring countries and EU trade in pigs

Prime Minister Viorica Dancila, European Commissioner Phil Hogan and Agriculture Minister Petre Daea The swine fever epidemics in Romania has an impact on neighbouring countries,… Mai mult

Infrastructure projects lost EUR 41.5 million following budget amendment. In what projects cuts have been made

Despite the assurances that Dancila government is concerned and intensely working on the road infrastructure projects, at the budget amendment the Transport Ministry has cut… Mai mult

European Parliament have decided to adopt in October a resolution on the rule of law in Romania

Leaders of the political groups in the European Parliament have decided to adopt in October a resolution on the rule of law in Romania. The… Mai mult

"Romania's buffers have deteriorated, the country is less prepared for a negative shock" - IMF will reduce economic growth estimate

Romania will be less prepared if the economy is hit by a negative shock, as the structural deficit has been deteriorated - IMF representative for… Mai mult

Premiere: CSAT asks Finance Ministry to amend amendment - session suspended until Government comes with a draft that does not affect budgets of secret services

President Klaus Iohannis suspended on Tuesday the CSAT meeting for discussing the budget amendment, as there was no consensus on the budgets of institutions from… Mai mult