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October 2015 tax changes
During October 2015, amendments were made to Romanian tax regulations. Taxand Romania provides an update on the key changes.
Agreement in the field of social security with Albania
- The President of Romania decrees the submission for ratification by the Parliament of the agreement between Romania and the Republic of Albania in the field of social security, signed in Bucharest on 27 February 2015.
Accounting of the main operations of reorganisation and liquidation of companies, as well as the withdrawal or exclusion of associates
- The Order approves the methodological norms regarding the accounting of the main operations of merger, sin-off, dissolution and liquidation of companies, as well as the withdrawal or exclusion of companies’ associates
- The Order brings amendments to the previous provisions
- The Order enters into force starting with the publication in the Official Gazette and repeals Order no. 1376/2004
Amendments regarding the new fiscal code
- The Emergency Ordinance brings completions to art. 495 of Law 227/2015 regarding the fiscal code by introducing new provisions regarding the situations in which the decisions on the levels of local taxes for the 2016 are not adopted by the local councils
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