Tax News: Noul Cod Fiscal 2016 New Tax Code 2016New ... - KCG · 2 Ernest Djuvara Street, no. 3 –...

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Tax News: Noul Cod Fiscal 2016 New Tax Code 2016 Romania

Tax News: New Fiscal Code 2016 New Tax Code 2016

Romania

Principalele schimbari aduse de Noul Cod Fiscal in vigoare incepand cu 01 ianuarie 2016

Main Changes in the New Fiscal Code in force starting with 1st of January 2016

TVA

incepand cu 1 ianuarie 2016, cota standard de TVA va scadea de la 24% la 20%, iar incepand cu 1 ianuarie 2017 se va reduce la 19%;

se aplica urmatoarele cote reduse: 9%: pentru medicamente, cazarea in sectorul

hotelier, alimente, servicii de restaurant si catering, pentru livrarea apei potabile si a apei pentru irigatii in agricultura

5%: se extinde aplicarea cotei reduse de 5% pentru carti, manuale scolare, reviste si pentru accesul la evenimente culturale sau sportive, accesul la muzee, case memoriale, targuri sau expozitii, (pentru care anterior se utiliza cota redusa de TVA de 9%)

5%: se pastreaza cota de TVA de 5% si pentru vanzarea de locuinte sociale, in schimb se modifica plafonul referitor la valoarea locuintelor de la 380.000 Ron la 450.000 Ron;

introducerea taxarii inverse in cazul cladirilor,

partilor de cladire si a terenurilor de orice fel, pentru a caror livrare se aplica regimul de taxare prin efectul legii sau prin optiune;

introducerea temporara a taxarii inverse, pana la 31 decembrie 2018, in cazul telefoanelor mobile, tabletelor PC, laptop-urilor, consolelor de jocuri si a dispozitivelor cu circuite integrate;

modificarea definitiei activului corporal fix, eliminandu-se conditia de durata normala de utilizare mai mare de 1 an si valoare mai mare de 2.500 lei;

toate activele corporale fixe se vor califica drept

bunuri de capital;

VAT

starting with January 1st 2016, the standard VAT rate will decrease from 24% to 20%, and starting with January 1st 2017 will become 19%;

the following reduced rates will apply: 9%: for medicine, hotel accommodation, food,

restaurant and catering, as weel as for the supplies

of drinking and irrigation water 5%: the reduced 5% VAT rate will be extended

and will also apply to supplies of books, newspapers and magazines, and to access to museums, cinema, cultural or sporting events (currently, these are subject to the reduced 9% VAT rate)

5%: the reduced 5% VAT rate will continue for supplies of social housing, instead it is changed the threshold related to the houses value from Ron 380,000 to Ron 450,000;

simplification measures (the reverse charge mechanism) will apply to supplies of buildings, parts thereof and any type of land, if taxable, either by law or by option;

temporary simplification measures, until 31 December 2018, will also apply to supplies of mobile phones, PC tablets, laptops, games consoles and integrated circuit devices;

the definition of the tangible assets is modified, by eliminating the conditions related to the normal useful life higher than 1 year and the value exceeding Lei 2.500;

all tangible assets will qualify from now on as capital

goods;

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se va ajusta baza de impozitare in cazul creantelor neincasate si in cazul confirmarii planului de reorganizare, prin care creanta creditorului este modificata sau eliminata (nu doar in urma inchiderii procedurii falimentului, cum era precizat inainte);

se aduc o serie de precizari in cazul vanzarii de constructii noi, respectiv se stabileste valorea unei constructii noi ca urmare a transformarii acesteia, utilizand valoarea din contabilitate sau raportul de evaluare (in cazurile in care se instraineaza doar o parte din constructie, iar valoarea acesteia si a imbunatatirilor aferente nu pot fi determinate pe baza datelor din contabilitate);

ajustarile bazei de impozitare a TVA vor fi incluse in calculul pro-ratei, in cazul persoanelor impozabile cu regim mixt;

in cazul in care, pe perioada inspectiei fiscale la furnizori, organul fiscal a stabilit TVA colectata, clientul are dreptul sa deduca TVA respectiva in cel mult un an de la data primirii facturii de corectie emise de catre furnizor;

nepreluarea in primul Decont de TVA depus dupa data inscrierii organului fiscal la masa credala, a TVA cumulata de plata cu care organul fiscal s-a inscris la masa credala;

nepreluarea soldului sumei negative a TVA in primul Decont de TVA depus dupa data deschiderii procedurii de insolventa, fiind obligatorie solicitarea rambursarii de TVA prin corectarea decontului perioadei fiscale anterioare;

eliminarea prevederilor referitoare la raspunderea individuala si in solidar pentru plata taxei;

posibilitatea de a renunta la cererea de rambursare a TVA in baza unei notificari depuse la autoritatile fiscale, pana la data comunicarii deciziei de rambursare/a deciziei de impunere privind obligatiile fiscale suplimentare stabilite;

the adjustment of the VAT taxable base related to not-collected receivables will be also allowed, following the confirmation of a reorganization plan, according to which the creditor’s receivables are modified or eliminated (not only as a result of the banckrupcy proceeding closure, as before);

new stipulations are brought in order for constructions to qualify as new constructions, respectively the value of the construction after transformations will be established using the accounting value or the value determined by a valuation report (where only parts of constructions are supplied and the value thereof and of improvements thereof cannot be determined based on accounting information);

VAT taxable base adjustments will also be included in the pro-rata calculation, for taxable persons using the mixt system;

if during a tax inspection at suppliers, the tax inspectors established that VAT must be collected, the customers are entitled to deduct that input VAT within one year from the receipt of correction invoices issued by suppliers;

the amount of the payable VAT the Tax Authorities registered with at the creditors table, will be no longer carried forward in the first VAT return submitted after that date;

the amount of the VAT refund will be no longer carried forward in the first VAT return submitted after the date the insolvency proceedings are innitiated, instead the VAT refund request will be mandatory by correcting the VAT returns of the previous fiscal period;

legal provisions stating the joint and several liability for the payment of VAT will be entirely removed;

taxable persons may opt to withdraw the VAT refund claim, by notifying the tax authorities no later than the date of communication of VAT refund decision or the decision to impose additional tax liabilities issued during a tax inspection;

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atunci cand este obligatorie ajustarea bazei impozabile, iar furnizorul nu emite factura de corectie, beneficiarul trebuie sa emita o autofactura in vederea ajustarii taxei deductibile, cel tarziu pana in cea de-a 15-a zi a lunii urmatoare celei in care au intervenit evenimentele respective;

in cazul divizarii, se preia soldul TVA de plata/de rambursat sau dreptul de rambursare aferent, in mod proportional cu cotele alocate din patrimoniul persoanei divizate.

ACCIZE

vor fi eliminate accizele nearmonizate (pentru cafea

si unele produse de lux) precum si impozitul pe titeiul din productia interna;

se introduc accize pentru lichidele cu continut de nicotina destinate inhalarii (“tigareta electronica”) si pentru produse din tutun incalzit care, prin incalzire, emit un aerosol ce poate fi inhalat;

„supra-acciza” pentru carburanti va fi eliminata abia din ianuarie 2017.

se modifica de la 5 zile la 15 zile termenul in care neplata accizelor in termenul legal atrage suspendarea autorizatiei detinute de operatorul economic pana la momentul platii sumelor restante.

IMPOZITUL PE PROFIT

Regula Generala a deductibilitatii: noua definitie a cheltuielii deductibile conform careia sunt deductibile cheltuielile efectuate in scopul realizarii activitatii economice (fata de definitia existenta „cheltuieli efectuate in scopul realizarii de venituri impozabile”);

Impozitul pe dividende: cota impozitului pe dividende scade de la

16% la 5% atat pentru cele distribuite persoanelor fizice cat si juridice, precum si dividendelor obtinute, din Romania, de persoane nerezidente;

in the cases where the adjustment of the VAT taxable base is mandatory, and the supplier fails to issue the corrention invoice, the beneficiary will be required to issue self-invoice to reflect VAT deduction right adjustments, by the latest 15th of the month following the one the related event occurred;

in the case of spin-offs, payable/refundable VAT amounts or the related VAT refund right are taken over proportionally, as per the quotas allocated from the divided entity’s patrimony.

EXCISES

non-harmonised excise duties (on coffee and on certain luxury products) as well as the tax on crude oil from domestic production will be eliminated;

new non-harmonised excise duties will apply to liquids containing nicotine for inhalation (“electronic cigarettes”) and for heated tobacco products which may release by heat an aerosol that can be inhaled;

“super-excise” on motor fuels will be eliminated but from January 2017

the time limit before unpaid excise duties lead to the suspension of the economic operator’s authorization has been extended from 5 to 15 days.

TAX ON PROFIT

General principle for the deduction of expenses: new definition according to which are deductible the expenses incurred for business purposes, (as compared to the existing principle “expenses incurred for the purpose of generating taxable income”);

Tax on dividends: the tax on dividends is reduced from 16% to

5% in case of dividends distributed to physical persons and legal entities, as well as dividends obtained by the non-residents from Romania;

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dividendele primite de la o persoana juridica romana sunt neimpozabile, eliminandu-se astfel conditia introdusa la 1 ianuarie 2014, conform careia entitatea care primeste dividendele trebuie sa detina la data inregistrarii acestora, pe o perioada neintrerupta de 1 an, minimum 10% din capitalul social al persoanei juridice care distribuie dividende;

Cheltuielile de protocol si rezerva legala: simplificarea modului de calcul al cheltuielilor de protocol deductibile si a rezervei legale, prin raportare la rezultatul contabil, fara a se mai ajusta cu veniturile neimpozabile si cheltuielile aferente acestor venituri, cota de 2% ramanand aceeasi;

Cheltuielile cu sponsorizarea: limita de 0.3% din cifra de afaceri a fost majorata la 0.5% din cifra de afaceri, (cealalta limita, de maxim 20% din impozitul datorat, ramanand neschimbata);

Cheltuielile sociale: majorarea limitei de deductibilitate pentru cheltuielile sociale de pana la 5% fata de 2% cum era inainte, aplicata asupra valorii cheltuielilor cu salariile personalului;

Ajustarile pentru deprecierea creantelor: in cazul deducerii ajustarilor pentru deprecierea creantelor, a fost eliminata conditia conform careia veniturile aferente creantelor trebuiau sa fie incluse in veniturile impozabile ale contribuabilului;

Ajustarile pentru deprecierea mijloacelor fixe

amortizabile: sunt deductibile daca se indeplinesc o serie de conditii: daca sunt distruse ca urmare a unor calamitati naturale sau alte cazuri de forta majora sau daca au fost incheiate contracte de asigurare. Inainte, acestea erau nedeductibile integral;

Pierderile inregistrate la scoaterea din evidenta a creantelor sunt deductibile si in cazul in care au fost incheiate contracte de asigurare pentru acele sume;

Cheltuiala cu dobanzile: reducerea nivelului deductibil al cheltuielilor cu dobanzile la imprumuturile in valuta de la 6% la 4%;

dividends received from a Romanian legal entity are not taxable, it is eliminated the condition introduced from January 1st 2014, according to which the company receiving the dividends must hold, at the of receiving them, minimum 10% for an uninterrupted period of 1 year from the share capital of the entity distributing the dividends;

Protocol expenses and legal reserve: it is simplified the method of calculating the deductible protocol expenses and legal reserve, by considering the accounting result, without adjusting it anymore with the non taxable revenues and the expenses related to such revenues, the 2% quota remaining unchanged;

Sponsorship expenses: the limit of 0.3% from the turnover was increased to 0.5% of the turnover, (the other limit, of maximum 20% from the tax due, remains unchanged);

Social expenses: the deductibility limit for social expenses increases to 5% from 2%, as previously, from the value of the expenses incurred with the staff salaries;

Expenses related to the adjustments for the

impairment of receivables: in case of expenses related to the adjustments for the impairment of receivables, the condition of these being included in the taxable income of the company was eliminated;

Adjustments for the impairment of fixed assets: are deductible expenses in the following situations: if they are destroyed as a result of natural disasters or other force majeure events or if insurance contracts have been concluded, Before, they were considered fully non deductible expenses;

Losses recorded on the deregistration of receivables: are considered deductible expenses if they are covered by insurance contracts for the related amounts;

Interest expenses: the interest rate on foreign currency loans will be deductible up to a rate of 4%, compared to 6%, as previously;

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Dobanzile/majorarile de intarziere, amenzile, penalitatile, datorate catre autoritatile romane/straine sunt deductibile daca sunt aferente contractelor incheiate cu aceste autoritati;

Cheltuielile efectuate in numele unui angajat la schemele de pensii facultative si cu primele de asigurare voluntara de sanatate: sunt integral deductibile pentru societate (daca insa se depaseste limita de 400 euro/angajat/an, pentru fiecare dintre cele 2 tipuri de cheltuieli, atunci sumele care depasesc acele limite sunt considerate venituri salariale);

Cheltuielile cu bunurile de natura stocurilor sau cu mijloacele fixe amortizabile constatate lipsa din

gestiune ori degradate, neimputabile: vor fi deductibile fiscal, nu doar in cazul in care au fost asigurate, ci si daca au fost degradate calitativ si se face dovada distrugerii si daca au termen de valabilitate/expirare depasit;

Cheltuielile de cercetare-dezvoltare: deducerile fiscale prevazute in cazul cheltuielilor de cercetare-dezvoltare nu se recalculeaza in cazul nerealizarii obiectivelor proiectului;

Cheltuielile cu serviciile de management,

consultanta, asistenta cu alte servicii, sunt nedeductibile daca sunt indeplinite cumulativ doua conditii: sunt prestate de entitati situate in state cu care Romania nu are instrumente privind schimbul de informatii si tranzactiile sunt considerate artificiale;

Veniturile din activitati de natura pariurilor

sportive: eliminarea din categoria entitatilor supuse cotei speciale de impozit de 5% a celor care desfasoara activitati de natura pariurilor sportive;

Profitul reinvestit: a fost introdusa o noua categorie de active pentru care se acorda scutire de impozit: calculatoare electronice si echipamente periferice, masini si aparate de casa, de control si de facturare, si programe informatice – clasa 2.2.9 din Catalog;

Corectarea erorilor contabile: introducerea in Codul

Expenses with interests, fines, penalties due to the

Romanian / foreign state Authorities are deductible if they are related to agreement concluded by the company with these Authorities;

Expenses incurred for employes to voluntary pension schemes and the voluntary health insurance premiums: are fully deductible expenses for the company (unless the amounts exceed the limit of Euro 400/employee/year, case when the amounts exceeding the limit are subject to salary income taxation);

Expenses with inventory and fixed assets missing or

damaged and that cannot be attributed to anyone: these will be tax deductible not only if they were insurred but also if, for example, they have been degraded in terms of quality and proof can be presented of the destruction or if they have passed their sell-by date;

Research & Development expenses: the deductions shall not be re-calculated in case of not achieving the objectives of the Research & Development project;

Management, consultancy or other assistance services expenses are non-deductible if two conditions are cumulatively met: they are provided by entities located in States with which Romania have no Convention for exchange of information and the transactions are considered artificial;

Incomes from the sports betting activities: the companies operating in the field of sports betting shall be eliminated from the category of taxpayers paying corporate income tax at a rate of 5%;

Reinvested Profit: the facility on the reinvested profit has also been extended for the other categories of assets: computers, peripheral equipment, cash registers, control and billing devices, as well as for software - class 2.2.9 of the Catalogue;

Correction of accounting errors: the New Fiscal Code

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fiscal a unei proceduri similare celei de corectare a erorilor contabile in sensul ca: daca in anul curent se identifica o eroare de

calcul a impozitului pe profit aferenta unui exercitiu inchis iar eroarea este nesemnificativa, corectarea se face pe seama profitului anului curent;

daca eroarea este semnificativa se impune o corectare pe seama rezultatului fiscal al anului la care se refera eroarea.

MICROINTREPRINDERI

Majorare plafon: se majoreaza plafonul pana la care o persoana juridica se va putea inscrie ca microintreprindere de la 65.000 de euro la 100.000 de euro;

Depasire plafon: Calculul si plata impozitului pe profit va fi efectuata incepand cu trimestrul in care s-a depasit limita prevazuta mai sus si nu de la inceputul anului fiscal cum se proceda anterior;

Cota de impozitare: va cuprinsa intre 1% si 3%, in functie de existenta angajatilor si numarul acestora, dupa cum urmeaza:

1% pentru microintreprinderile care vor avea cel putin doi salariati;

2% pentru microintreprinderile cu un singur angajat;

3% pentru microintreprinderile care nu vor avea nici macar un salariat;

in cazul in care in cursul anului fiscal numarul de salariati se va modifica, cotele de impozitare prevazute mai sus se vor aplica in mod corespunzator, incepand cu trimestrul in care s-a efectuat modificarea.

IMPOZIT PE VENIT

Activitati independente

se includ in definitia activitatilor independente si veniturile din activitati de productie;

introduces a new procedure, similar to the one used for correcting the errors in accounting, which refers to: if the error in calculating the tax on profit

related to previous periods is identified in the current year and the error is not material, the correction is performed in the current year

if the error is material, the correction is done by adjusting the result of the year to which the error relates;

MICROENTERPRISES

Increase of turnover threshold: the threshold for application of the tax on microenterprises increases from Euro 65,000 to Euro 100,000;

Threshold Exceeding: if above threshold is exceeded, the calculation and payment of the tax on profit will be effective starting with the quarter in which this threshold is exceeded and not from the beginning of the year as previously stipulated;

Tax rate: range between 1% and 3%, depending on the existence of employees and their number, as follows:

1% for companies that have at least two

employees; 2% for companies that have one

employee; 3% for companies having no employees;

in case during the year the number of the employees will change, the tax rates above stipulated will be applicable in consequence, starting with the quarter during which the change operates.

PERSONAL INCOME TAX

Self employment

income from production activities is also included in the definition of independent activities;

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sunt cheltuieli deductibile limitat, in limita a 400 de euro pe an, contributiile la fonduri de pensii facultative si asigurari private de sanatate platite in scopul personal al contribuabililor care obtin venituri din activitati independente, cu exceptia veniturilor din drepturi de proprietate intelectuala;

se majorareaza plafonul aferent cheltuielilor sociale pana la 5% din fondul de salarii, fata de 2% cum este in prezent;

cotizatiile platite asociatiilor profesionale vor fi deductibile in limita a 4.000 euro anual, in loc de 2% din baza de calcul;

la calculul venitului net din drepturile de proprietate intelectuala, inclusiv din crearea unor lucrari de arta monumentala, cota de cheltuieli forfetara este de 40% (in loc de 20%, respectiv 25%);

impozitul final retinut de 16% nu se mai aplica la venitul brut, ci la venitul brut din care se deduce cota forfetara de cheltuieli, dupa caz, si contributiile sociale obligatorii retinute la sursa;

sunt eliminate din categoria veniturilor pentru care exista obligatia retinerii la sursa a impozitului reprezentand plati anticipate, veniturile desfasurate in baza contractelor/conventiilor civile, veniturile din activitatea de expertiza contabila si tehnica, judiciara si extrajudiciara, veniturile obtinute in baza contractelor de agent;

se majoreaza termenul de recuperare a pierderii fiscale de la 5 ani la 7 ani in cazul veniturilor obtinute din activitati independente, si pentru alte tipuri de venituri.

Veniturile din cedarea folosintei bunurilor, inclusiv arenda

se majoreaza cota de cheltuieli forfetara de la 25% la 40%.

Venituri din pensii

suma neimpozabila lunara pentru venituri din

contributions to voluntary pension funds and private health insurance paid by individuals deriving income from independent activities (except for income from intellectual property rights) will become deductible up to 400 euros per year;

the deductibility limit for social expenses increases up

to 5% from the salary expenses, compared with 2% as previously;

contributions paid to professional associations will be deductible up to 4,000 euros annually, compared to 2% of the tax base as previously;

the notional deduction for income from intellectual property rights, including monumental works, increases to 40% of gross income (compared to 20%, respectively 25%, as currently);

the final tax of 16% will no longer be computed to the gross income, but to the result obtained after deducting from the gross income the notional deduction of 40% and the compulsory social security contributions;

income derived from civil contracts / agreements, income from the activity of accounting and technical, judicial and extrajudicial expert assessment, and income from agent contracts shall be eliminated from the category of income for which there is a requirement of withholding tax representing advance payments;

tax losses from independent activities, and also for other types of income, will be carried forward for 7 years not 5 years as previously.

Income from rent

the notional deduction on income from rent and leasing will increase from 25% to 40%.

Pension Income

the non-taxable amount of pension income will

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pensii se majoreaza de la 1.000 Ron la 1.050 Ron.

Activitati dependente

acordarea diurnei si administratorilor si a directorilor cu contracte de mandat, nu doar salariatilor;

neimpozitarea sumelor reprezentand cheltuieli efectuate de angajator pentru pregatirea profesionala si perfectionarea angajatului legata de activitatea desfasurata de acesta pentru angajator si in cazul administratorilor si directorilor;

majorarea deducerilor personale pentru contribuabilii care au persoane in intretinere si venituri brute de pana la 3.000 Ron lunar;

suma reprezentand deducerea personala se atribuie fiecarui contribuabil in intretinerea caruia/carora se afla copiii minori, contrar reglementarilor existente conform carora deducerea personala se atribuia unui singur contribuabil, agreat de parti;

neimpozitarea tichetelor cadou acordate acordate cu ocazia evenimentelor speciale (Paste, 1 iunie, Craciun si 8 martie) pentru TOTI salariatii, nu doar pentru copiii angajatilor;

nu sunt venituri impozabile: avantajele sub forma utilizarii in scop personal a vehiculelor pentru care cheltuielile sunt deductibile in cota de 50%;

CONTRIBUTII SOCIALE

includerea veniturilor din activitati independente, fara nicio exceptie, in categoria asupra carora se aplica contributia la asigurarile sociale (CAS), chiar daca se obtin si venituri de natura salariala;

pentru persoanele fizice care realizeaza venituri din activitati independente in sistem real, baza lunara de calcul al CAS, in cazul platilor anticipate, o reprezinta echivalentul a 35% din castigul salarial mediu brut, urmand ca la regularizare sa se achite si diferentele pana la nivelul plafonului maxim lunar echivalent a 5 salarii medii brute;

increase from Ron 1,000 to Ron 1,050 per month. Salary income

per diem allowances shall be granted to directors and managers under mandate contracts, not only for employees;

amounts representing expenses incurred by the employers with the professional training are not taxable if they are in the benefit of their employees as well as to directors and managers under mandate contracts;

personal deductions available for income of up to Ron 3,000 per month, derived by taxpayers who have dependents, will increase;

for the taxpayer’s minor children, who are dependents, the amount representing the personal deduction shall be granted to each of the taxpayer on whom they are dependent, not only to one of them, agreed muttualy, as previously stated;

the exemption for gifts or gift vouchers granted by employers for special dates (Easter, 1st of June, 8th of March) is granted to ALL employees not only for the employees’ children;

benefits in kind represented by the personal use of vehicles for which expenses are only 50% deductible for corporate tax purposes represent non-taxable salary incomes.

SOCIAL CONTRIBUTIONS

income from freelance activities, with no exeption, will be subject to social security contribution (CAS), regardless if salary income is also obtained;

the monthly base for calculating the social security contribution, for advance payments, is the equivalent of 35% of the gross average salary earnings, and, when performing the year-end adjustment, any differences must be paid also up to the maximum monthly ceiling equivalent to five gross average salaries;

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pentru veniturile din drepturi de proprietate intelectuala pentru care impozitul pe venit se retine la sursa, baza lunara de calcul al CAS o reprezinta diferenta dintre venitul brut si cheltuiala determinata prin aplicarea cotei de 40% asupra venitului brut si nu poate fi mai mare decat echivalentul a de 5 ori castigul salarial mediu brut, in vigoare in luna pentru care se datoreaza contributia;

obligatiile de plata a CAS se stabilesc prin aplicarea cotei pentru contributia individuala (10,5%) asupra bazelor de calcul, insa contribuabilii POT OPTA pentru cota integrala de CAS corespunzatoare conditiilor normale de munca, respectiv 26,3%;

incepand cu 1 ianuarie 2017, se extinde baza de aplicare a contributiei de asigurari sociale de sanatate (CASS) asupra tuturor veniturilor realizate de persoane fizice. Se va introduce un plafon maxim al bazei anuale de calcul pentru contributia individuala la asigurarile sociale de sanatate in anumite conditii, care nu va putea fi mai mare de 5 ori castigul salarial mediu brut, inmultit cu 12 luni.

IMPOZITE SI TAXE LOCALE

eliminarea taxei hoteliere;

eliminarea prevederilor conform carora persoanele fizice care au in proprietate doua sau mai multe cladiri datoreaza un impozit pe cladiri majorat;

cladirile vor fi impozitate in functie de destinatia acestora (rezidentiale, nerezidentiale sau cu destinatie mixta), nu doar in functie de statutul proprietarului (persoana fizica sau juridica);

amanarea pentru 31 martie 2016 (in loc de 29 februarie 2016) a termenului de depunere a unor declaratii si documente justificative privind detinerea de cladiri rezidentiale / nerezidentiale sau cladiri cu destinatie mixta, detinerea de mijloace de transport radiate din circulatie, sau aplicabilitatea unor scutiri sau reduceri de la plata impozitelor si taxelor locale;

for income from intellectual property rights for which the income tax is withheld, the monthly base for calculating the social security contribution is the balance between the gross income and the expense determined by applying the 40% rate to the gross income and should not be higher than the equivalent of five times the gross average salary earnings, in force during the month for which the contribution is due;

the social security contribution payment obligations are determined by applying the individual contribution rate (10.5%) to the calculation bases, but taxpayers MAY OPT for the full rate of the social security contribution corresponding to normal working conditions, respectively 26.3%

starting with 1st of January 2017, the taxable base for health insurance contributions (CASS) is extended to all types of income earned by individuals. The taxable base for annual health insurance contributions will be capped at 5 times the average monthly gross salary, multiplied by 12 months.

LOCAL TAXES

the hotel tax will be eliminated;

the provisions according to which individuals, owners of two or more buildings, are liable to an increased tax on buildings’ payment is eliminated;

buildings will be taxed according to their purpose (residential, non-residential or mixed-purpose), and not solely according to whether the owner is an individual or a legal entity;

the deadline for submission of statements and supporting documents concerning ownership of residential / non-residential or mixed-use buildings, ownership of vehicles removed from circulation, or the applicability of local tax exemptions or relief was postponed to 31 March 2016 (instead of 29 February 2016);

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in cazul cladirilor rezidentiale detinute atat de persoane fizice, cat si de persoane juridice, impozitul pe cladiri se calculeaza prin aplicarea unei cote cuprinse intre 0,08%-0,2%, asupra valorii impozabile a cladirii;

in cazul cladirilor nerezidentiale detinute atat de persoane fizice, cat si de persoane juridice, impozitul pe cladiri se calculeaza prin aplicarea unei cote cuprinse intre 0,2-1,3% asupra valorii cladirii;

pentru cladirile nerezidentiale detinute de persoane fizice, valoarea impozabila trebuie stabilita prin raport de evaluare daca aceasta nu a fost construita sau dobandita in ultimii 5 ani;

daca valoarea unei cladiri nerezidentiale detinuta de o persoana fizica nu poate fi calculata, impozitul se determina prin aplicarea cotei de 2% asupra valorii impozabile determinate ca si cand cladirea ar fi fost rezidentiala;

in cazul cladirilor cu destinatie mixta aflate in proprietatea persoanelor fizice, impozitul se calculeaza prin insumarea impozitului calculat pentru suprafata folosita in scop rezidential cu impozitul determinat pentru suprafata folosita in scop nerezidential;

in cazul persoanelor fizice, daca la adresa cladirii cu destinatie mixta este inregistrat un domiciliu fiscal la care nu se desfasoara nicio activitate economica, impozitul se calculeaza conform regulilor aplicabile cladirilor rezidentiale;

daca suprafetele folosite in scop rezidential si cele folosite in scop nerezidential nu pot fi evidentiate distinct, iar la adresa cladirii, o persoana fizica are inregistrata o companie, aceasta va avea regimul fiscal nerezidential numai in situatia cand se deduc cheltuielile cu utilitatile;

pentru cladirile nerezidentiale detinute atat de persoane fizice, cat si de persoane juridice, utilizate pentru activitati din domeniul agricol, impozitul pe cladiri se calculeaza prin aplicarea unei cote de 0,4% asupra valorii impozabile a cladirii;

the tax rate for residential buildings owned by physical persons as well and legal entities will range between 0.08% - 0.2% applied to the value of the building;

the tax rate for non-residential buildings owned by physical persons as well and legal entities will range between 0.2% and 1.3% applied to the value of the building;

for non residential buildings owned by physical persons, the taxable amount shall be determined by a valuation report if it has not been built or acquired in the past five years;

if the value of a non-residential building owned by a physical person cannot be calculated, the tax shall be computed by applying a 2% rate to the taxable value determined as if the building were a residential one;

for mixed-use buildings owned by physical persons, the tax shall be calculated by summing up the tax calculated for the area allocated for residential purposes with the tax determined for the area allocated for non-residential purposes;

in the case of physical persons, if a fiscal domicille is registered at the address of the mixed-use building, but no economic activity is performed in the location, the tax shall be calculated according to the rules applicable to residential buildings;

if the areas used for residential purposes and the areas used for non-residential purposes cannot be clearly identified and, at that address the physical person has registered the premises of a company, it shall have a non-residential tax regime only if the utility expenses are deducted;

for non-residential buildings owned by both physical persons and legal entities, used for agricultural activities, the tax on buildings shall be calculated by applying a rate of 0.4% to the taxable value of the building;

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pentru cladirile detinute de persoane juridice, valoarea impozabila a cladirilor va fi stabilita in baza unui raport de evaluare, independent de valoarea inregistrata in contabilitate, si va trebui actualizata cel putin o data la 3 ani, in caz contrar fiind aplicabila o cota de 5%;

este eliminata prevederea conform careia in cazul cladirii la care au fost executate lucrari de reconstruire, consolidare, modernizare, modificare sau extindere, de catre locatar, din punct de vedere fiscal, acesta are obligatia sa comunice locatorului valoarea lucrarilor executate pentru depunerea unei noi declaratii fiscale, in 30 de zile de la data terminarii lucrarilor respective;

impozitul pe cladiri, impozitul pe teren si impozitul pe mijloacele de transport sunt datorate pentru intregul an fiscal de persoana care are in proprietate activul la data de 31 decembrie a anului fiscal anterior, nemaifiind calculate fractionat in cazul transferului proprietatii in cursul anului;

este eliminata scutirea de la plata impozitului pe teren, pentru suprafata de teren care este acoperita de o cladire;

scutirea de la plata impozitului pe mijloacele de transport a autovehiculelor actionate electric sau autovehiculele second-hand inregistrate ca stoc de marfa si care nu sunt utilizate in folosul propriu al operatorului economic; in cazul mijloacelor de transport hibride, impozitul se reduce cu minimum 50%, conform hotarârii consiliului local;

autoritatile publice locale pot majora impozitele locale cu pana la 50% fata de nivelurile maxime stabilite in Noul Codul Fiscal, fata de 20% cat preciza legislatia anterioara;

pentru terenul agricol nelucrat timp de 2 ani consecutiv, consiliul local poate majora impozitul pe teren cu pana la 500% incepand cu al treilea an;

Consiliul local poate majora impozitul pe cladiri si impozitul pe teren cu pana la 500% pentru cladirile si terenurile, neingrijite, situate in intravilan, criteriile de incadrare urmand a fi adoptate prin

for buildings owned by legal entities, the taxable value of buildings will be determined based on a valuation report, regardless the book value recorded in the accounts, and this must be updated at least every three years; otherwise a 5% tax rate will be imposed;

it is eliminated the stipulation whereby the lesee had the obligation to communicate to the lessor the amount of work performed, within 30 days of the date of termination of the work, if the lessee carried out reconstruction, consolidation, modernization, modification or extension works on leased buildings;

taxes on buildings, land and means of transport will be payable for the entire fiscal year by the taxpayer which owns them by 31 December of the previous fiscal year, no recalculations will be made in the event of a transfer of property during the year;

the exemption from the tax on land is eliminated for land covered by buildings;

new categories of vehicles will benefit from tax exemption, such as electric vehicles or second-hand vehicles recorded as inventory and not used by the company owning them; for hybrid vehicles, the tax is reduced by a minimum of 50%, as decided by the local council.

Local authorities will be able to increase local tax rates set out in the New Fiscal Code by a maximum of 50%, compared with 20% as previously stated;

for agricultural land uncultivated for 2 consecutive years, the Local Council may increase the tax on land by up to 500% starting from the third year;

Local councils will be able to increase the tax on buildings and tax on land by up to 500% for buildings and land which are not properly maintained, when these are located in towns, the criteria being

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hotarare a Consiliilor Locale;

Incepand cu 1 ianuarie 2017, in cazul oricarui impozit sau oricarei taxe locale, sumele respective se indexeaza anual cu rata inflatiei, pana la data de 30 aprilie si nu o data la 3 ani cum se proceda anterior prin Hotarare a Guvernului.

Impozitul pe constructii va fi eliminat incepand cu 1 ianuarie 2017.

Va stam la dispozitie pentru orice informatii suplimentare necesare si pentru a evalua impactul pe care aceste noi prevederi il au asupra activitatii dumneavoastra.

determined by the Local Council;

Starting from 1st of January 2017, local taxes set as fixed amounts or calculated on the basis of these fixed amounts, will be indexed to inflation annually by local councils by 30th of April not every 3 years as previously stated by Government Decision.

Tax on construction shall be eliminated starting with 1st of January 2017.

We remain at your disposal for any additional information you may need and in order to evaluate the impact these new stipulations may have on your activity.

KCG Consulting & Advisory SRL Email: [email protected] / [email protected]

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Tax News: Noul Cod Fiscal 2016 New Tax Code 2016New ... - KCG · 2 Ernest Djuvara Street, no. 3 –...

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