local public authority Archives - Pavel, Margarit and Associates

Through this Ordinance it was introduced a new article in the Fiscal Procedure Code, which provides the exemption from judicial stamp duties, notwithstanding the provisions of paragraph 1 of the Annex to Law no. 117/1999 on extra-judicial stamps for taxpayers who request the issuance of certificates, certifications or other documents of the National Agency for Fiscal Administration. The reasons for inserting that provision is to simplify the procedure for issuing documents online, instituted by GEO no. 40/2014, amending and supplementing certain acts, as well as regulating fiscal measures, published in the Official Gazette no. 455 of 23.06.2014. In accordance with the content of that Ordinance, taxpayers may submit to the competent fiscal authority, requests, documents or any other documents also by electronic means of remote transmission. The date of the request, deed or document is the date of the registration of the document, as resulted from the email sent by the electronic registry of the Ministry of Finance or local public authority, as appropriate. The taxpayers who submit applications, deeds or documents to the tax authority, by electronic means of remote transmission, are identified in relation to the tax authority as follows: a) legal entities, associations and other entities without legal personality, as well as individuals carrying out economic activities independently or have free professions, are identified only with qualified digital certificates; b) individuals, other than those referred to in letter a) above, are identified through public services providers of electronic authentication authorized by law, or by various devices, such as digital certificate, type credentials user / password accompanied by lists of authentication codes of single use, disposable cell phone, digipass or other devices established through Order by the Minister of Public Finance, in the case of identifying those persons in relation to the tax bodies of the National Tax Authority, or, where appropriate, by common order of the Minister of Regional Development and Public Administration and the Minister of Finance, in case of identification of such persons in relation to the tax bodies of local public authorities. In these cases, the claims, deed or documents are considered signed if all conditions of the orders referred to in art. 711 paragraphs (4) and (5) are fulfilled.

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For any document issued by the Tax Authorities there is no longer a stamp duty mandatory