New rules on excise duties and the minimum wage

New rules on excise duties and the minimum wage

Numărul 23-24, 12-25 iun. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

Emergency ordinance no. 59/2024 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as other fiscal measures was published in the Official Gazette, Part I no. 534 of June 7th, 2024.

PUBLICITATE
The background of this emergency ordinance:

  1. situations of evasion of the provisions regarding the payment of excise duties found by the fiscal bodies and the need to combat these phenomena, in order to ensure the collection of excise revenues to the state budget;
  2. the decision of the Government of Romania to increase the level of the gross minimum wage per country guaranteed in payment starting with the related incomes of July 2024, to the level of 3,700 lei, considering the fact that, in the absence of the regulation with the same date of the increase of the non-taxable amount of the gross minimum wage per country, the fiscal facility loses its effectiveness.

 I. The main changes/completions to the Fiscal Code in the field of excise duties  

1. Moving the products provided for in art. 350 para. (1) letter b) - sparkling wines, art. 351 para. (1) - fermented beverages, other than beer and wine, with the exception of the products that fall under positions 3.1.1, 3.1.2, 3.1.3 and 3.2.1 of annex no. 1, to art. 352-intermediate products, art. 353 para. (1) – ethyl alcohol and energy products provided for in art. 355 para. (3) letters a)-e) from fiscal warehouses or from the location where they were received by the registered consignee to other places of storage is carried out only when the authorized warehouseman or the registered consignee provides proof of payment to the state budget of the value of excise duties related to the quantity which is to be moved without delivery of the products to the buyer.

2. Delivery of the products provided for in art. 354 para. (1) - processed tobacco, from the location where they were received by the registered consignee, is made only when the supplier holds the payment document certifying the transfer to the state budget of the value of the excise duties related to the amount to be invoiced. On the occasion of the submission of the monthly excise declaration, any differences between the amount of excise duties transferred to the state budget by the beneficiaries of the products, in the name of the registered recipient, and the amount of excise duties related to the quantities of excisable products actually delivered by them, during the previous month, are regularized.

Excise duties are paid by the supplier or by the buyer. If the payment is made by the buyer on behalf of the supplier, it must be made in the account belonging to the supplier, opened at the State Treasury units.

3. Moving the products provided for in art. 354 para. (1) - processed tobacco, from the location where they were received by the registered consignee to other places of storage is carried out only when the registered consignee provides proof of payment to the state budget of the value of the excise duties related to the quantity to be moved without delivery of the products to the buyer.

4. In the situations from points 1 and 3, the movement of excisable products from the tax warehouse or from the location where they were received by the registered recipient to other storage places is accompanied by the accompanying notice, in which the mention of excise duties paid is entered.

The date of entry into force of all provisions from point I is June 20th, 2024

II. Salary changes

Starting with the income from salaries and related to salaries related to the month of July 2024, the amount of 200 lei/month representing income from salaries and related to salaries for which no income tax is due and which is not included in the monthly basis for calculating mandatory social contributions, increases to the level of 300 lei/month.

(Copyright foto: 123RF Stock Photo)




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