With a view to transposing into Romanian legislation the relevant EU provisions, the Executive completed the Government's Ordinance no. 92/2003 regarding the Tax Procedure Code, a Government news release announced on Wednesday.
According to the amended version of the normative, the Romanian authorities in charge can request assistance from other member states for the recovery of State budget claims and the member states asked to provide assistance shall proceed to recovering the claims in conformity to their national legislation, just as they would do if their own claims were at stake. For the sake of mutuality, the normative settles the terms under which the Romanian authorities in charge grant assistance to other member states for the recovery of the same type of claims.

According to the Government, the new provisions will help improve the recovery of tax claims Romanian authorities should charge on non-residents and that cannot be recovered on Romania's territory, increasing efficiency in the administration of taxes, dues, contributions and other liabilities to the general aggregate budget. Other amendments to the Tax Procedure Code provide that the tax authorities shall assign a tax identification code to the individuals who perform independent economic activities, freelance professions or activities, in order to ensure the smooth exchange of information regarding the management of the community VAT, the exoneration from tax liabilities of the taxpayer who cannot meet his tax obligations due to an unforeseen event beyond his control (such as floods, catastrophes, earthquakes, fires). Under the new regulations, the taxpayer shall not be sanctioned for failure to fulfill his liabilities in situations beyond his control (force majeure).

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