Ordinance no. 28/2013 in order to amend the Fiscal Code and the regulation of fiscal measures

According to this ordinance the following amendments have been added to the Fiscal Procedural Code and Fiscal Code:

The Fiscal Procedural Code is amended by adding a new article 35^1, which mentions that, individuals can pay taxes and contributions related to income obtained from agricultural activities in cash to specialized departments of the administrative-territorial unit corresponding to their fiscal domicile, if there is no local National Tax Administration Agency and if between the administrative-territorial unit and National Tax Administration Agency is concluded an protocol for this.

The amendments of the Fiscal Code are related to article 160 par. (2) lit. e), which has been completed by adding the definition of negligible consumption of electricity for own purposes and the conditions which must be fulfilled by the buyer of electricity in order to qualify him as buyer-reseller of electricity.

1 October 2013