Law eliminating tariffs and non-tax charges

Feb 03, 2017

In brief

Law no. 1/2017 eliminating tariffs and non-tax charges entered into force on 1 February 2017.  Known as the Law eliminating 102 taxes, it also amends and supplements certain acts.

In detail

We mention below the most important changes introduced by Law 1/2017, on future elimination of tariffs and non-tax charges:

Law no. 26/1990 regarding the trade register

  • No fees are imposed for registration in the trade register.

Romanian Citizenship Law no. 21/1991

  • No fees are imposed for applications for granting / recovering Romanian citizenship.

Government Ordinance no. 24/1992 establishing certain public services and the fees for those services in Romania

No fees are imposed for:

  • issuing documents and other services, such as issuing an electronic passport, a temporary passport or other documents for crossing the border, purchasing a judicial document out of court at the request of individual foreign legal, issuing certificates and other services provided by the authorities;
  • granting Romanian citizenship under Art. 8 of Law no. 21/1991, republished;
  • granting / regaining Romanian citizenship under Art. 10 para. (1) of Law no. 21/1991, republished;
  • legalisation, such as seals and signatures from an official document or a certificate of origin of goods on a commercial invoice or other documents required to export / import of goods.
  • identifying a person in Romania.

Law no. 41/1994 on the organisation and functioning of the Romanian Radio Broadcasting Corporation and the Romanian Television Company

  • Fees are no longer imposed for the public radio and television service.

Law no. 202/1998 on the organisation of the Official Gazette of Romania

  • No fees and taxes are imposed, for individuals who are determined by law to announce losses of acts and changes of names, for publishing in the Official Gazette of Romania.

Law no. 117/1999 on judicial stamp duties

Judicial Stamp Fees Act has been repealed. The most important judicial stamp duties abolished include:

  • fees for issuing or changing identity documents and writing entries therein;
  • examination fees for drivers of vehicles in order to obtain driving licences;
  • registration fees for motor vehicles and trailers, draft permit and permit-free movement for evidence.

Government Ordinance no. 128/2000 on the establishment of fees for services for individuals and businesses by the Ministry of Administration and Interior

No fees are imposed for:

  • issuing criminal records;
  • apostille on official administrative acts at the request of individuals;
  • apostille on official administrative acts at the request of companies and in cases of representation by a lawyer;
  • filing the application for an apostille.

Law no. 248/2005 on the free movement of Romanian citizens abroad

  • Fees are no longer imposed for issuing a temporary or simple passport, amount established according to Law no. 198/2008.

Law no. 198/2008 on fee-based consular services and the consular fees at the diplomatic missions and consular offices of Romania abroad

Fees are no longer imposed for:

  • registering an application for issuing an ID card or an electronic ID card;
  • a passport or travel document;
  • drafting, authentication and revocation of a document regardless of its nature;
  • legalisation of the translator's signature;
  • legalisation of copies of documents;
  • legalising the signature on a document under private signature;
  • legalisation of seal and signature of the Ministry of Foreign Affairs, implemented on an official document issued by the Romanian authorities to be used abroad, or a seal and signature on an official document that will produce legal effects in Romania;
  • legalisation of seal and signature of the foreign competent authorities on a certificate of origin of goods on a commercial invoice and other documents required to export and import goods from and to Romania, depending on the value of the goods for each specimen;
  • releasing a copy or extract of documents in the archives of diplomatic missions or consular offices;
  • a translation from Romanian language or into Romanian;
  • legalisation of a translation;
  • certification of the facts personally established by the consular officer;
  • certificate of custom;
  • archiving documentary evidence and the documents submitted by the parties;
  • marriage registration at diplomatic missions and consular offices;
  • registration of a foreign birth or marriage certificate in the Romanian civil registers;
  • purchasing a duplicate certificate of Romanian civil status or a multilingual extract of Romanian civil status;
  • filing the registration of a claim considering Romanian civil status;
  • issuing a statement of marital status;
  • issuing proof of citizenship;
  • purchase of a judicial or extrajudicial document in the country or abroad;
  • verifying the authenticity of a Romanian driving licence;
  • legalisation or apostille of an official document through diplomatic missions or Romania's consular offices abroad;
  • other consular services not mentioned above.

Government Emergency Ordinance no. 23/2008 on fisheries and aquaculture

  • The nominal licence for recreational / sport fishing is now issued without fees and charges.

Law no. 263/2010 on the unitary public pension system

  • There are now no fees for operations not related to the determination and payment of pensions and other social insurance rights to be charged by the National Public Pensions Institution (CNPP), the territorial pension institutions and the sectoral pension institutions.

Government Emergency Ordinance no. 9/2013 on environmental stamp for vehicles

  • The Government Emergency Ordinance no. 9/2013 on environmental stamp for vehicles has been repealed.

Law no. 85/2014 on the procedures to prevent insolvency and insolvency

  • No charges are to be paid at the trade register in relation to insolvency procedure.
  • There is no fee for publishing in the Bulletin of insolvency proceedings (BPI).

Government Ordinance no. 39/2015 on the fiscal record

The certificate of fiscal record is issued in writing, on paper or electronically, without charging fees.

[Source: Law 1/2017, published in the Romanian Official Gazette no. 15 on 6 January 2017]

 

The takeaway

 

Law no. 1/2017 eliminates more than 100 non-tax charges.

 

 

Let’s talk

For a more detailed discussion of the impact that these provisions can play in your specific case, you can contact the following persons:

Contact us

Mihaela Mitroi

Partner, Tax Services, Romania

Tel: +40 21 225 3672

Ionuț Simion

Country Managing Partner, Romania

Tel: +40 21 225 3708

Daniel Anghel

Tax and Legal Services Leader, Romania

Tel: +40 21 225.3794

Diana Coroabă

Partner, Tax Services

Tel: +40 21 225 37 94

Ionuţ Sas

Partner, Tax Services, Romania

Tel: +40 21 225 3741

Follow us