O.G. 989/December 12 - Circular no. 24/2006 of November 28, 2006 regarding the withdrawal from circulation of old monetary signs.

        Starting with 2007 old notes and coins shall be withdrawn from circulation. Starting with this date the old notes and coins shall cease to be legal tender.

      During 1 - 31 January 2007, the old notes and coins that cease to be legal tender as from 1 January 2007 may be exchanged free of charge at the NBR branches in Bucharest, Iaşi, Cluj-Napoca and Timişoara, as well as at the offices of credit institutions and of the State Treasury.

     Starting with February 1, 2007, the old notes imprinted on non-rigid sheeting and old coins shall be converted free of charge, without any time limit, at the NBR branches in Bucharest, Iaşi, Cluj-Napoca and Timişoara, at the counter or by mail.

O.G. 967/December 4 - Law no. 422/ 2006 of November 22, 2006 regarding the organization and functioning of statistical system on international trade in goods.

      Economic operators who are registered in Romania for VAT purposes who dispatch goods to another European Union member state or who receive goods from another European Union state member are liable to provide intrastate statistical information.

      The obligation to provide such information is required from those economic operators who perform intra-community trade in goods and who realize a value exceeding the statistical threshold annually set out by the National Institute of Statistics separately for the two flows, entry and respectively, dispatch of goods.

      The filled intrastat statistical statement is to be submitted to the National Institute of Statistics on a monthly basis within the term established under the filling norms. The statement shall be submitted in electronic format, by making use of the informatics applications for data transmission put at disposal by the National Institute of Statistics or as data files whose structure must observe the specifications of the National Institute of Statistics.

O.G. 958/November 28 - Emergency Ordinance no. 91/2006 of November 22, 2006 regarding some measures with regard to state social insurances and health social insurance .

       Law no. 399 of October 30, 2006 approving Emergency Government Ordinance no. 158/2005 regarding leaves and health social insurance indemnities re-enters into force. Accordingly, the contribution rate of 0, 85 % due by employers for leaves and health social insurance indemnities shall apply starting with January 1^st, 2007. Throughout the year 2006, the applicable contribution rate is of 0, 75 %.

      The basis for the calculation of indemnities, which is determined as an average between the monthly income obtained in the last 6 months out of 12 months for which the contribution stage is determined, shall also be limited by 12 minimum monthly gross basic salaries, based on which the contribution for leaves and indemnities shall be computed.

O.G. 955/November 28 - Law no. 441/2006 of November 27, 2006 regarding the amendment and supplementation of Law no. 31/1990 on Companies, and of Law no. 26/1990 regarding the Register of Commerce, republished

      Among various amendments brought to Law no. 31/1990, we mention the following:

• Administrators of joint stock companies can no longer conclude with the company an individual labor contract during their mandate. In situations where the administrators have been appointed among the employees of the company, the individual labor contract shall be canceled during the entire period of their mandate.

• The number of administrators of a joint stock company has to be always an odd number (one administrator or more); joint stock companies whose annual financial situations are subject to a legal financial audit obligation shall be administrated by at least 3 administrators.

• In the case of joint stock companies whose annual financial situations are subject to a legal financial audit obligation, it is mandatory to set-up an audit commission within the Council of Administration.

• The dualist administration system is an alternative system by means of which a joint stock company is being administrated at the same time by a directorate and by a Council of Control. The dualist administration system makes the financial audit become mandatory.

• The duration of the mandate for the administrators, respectively for the members of the Directorate and of Council of Control, shall be set forth by the incorporation articles, and can not exceed 4 years. The persons appointed in one of the above-mentioned function must conclude a professional liability insurance agreement.

• The number of shareholders in a joint stock company shall be at least 2 (according to the former provisions of the law, the minimum number of shareholders was of 5).

• Joint stock companies whose annual financial situations are subjected to a financial audit, are not required anymore to have censors.

• The sole associate can have the quality of employee of a limited liability company where he acts as sole associate, exempt from the case when he acts as sole administrator of the company or as a member of the Council of Administration.

• If the company has its own web-site, information related to its name, its legal organization form, its social headquarter, its registration number with the Register of Commerce and its unique registration code, its social capital shall be made public.

• There are also amendments and new provisions related to merger, dilution or liquidation of commercial companies.

O.G. 946/November 23 - Law no. 416/2006 of November 16,2006 regarding the amendment para(1) of article 4 of Law no. 469/2002 regarding some measures to reinforce contractual discipline.

    If until now the law bound that in the contracts , the contracting parties can stipulate that in case of the non- fulfillment of the payments related obligations within 30 calendar days after the falling contractual due date, the debtors should pay penalties for for each delay day in addition to the due sum, under the new legislative amendment this provision is optional. Therefore,"in the contracts, the contracting parties can stipulate that, if the debtors fail to meet the obligations stipulated under art. 3, (para) 1 debtors until the falling contractual due date or other agreed date, they shall pay in addition to the the due sum, penalties for each day of delay, starting from the 1^st working day further to the falling due date".

O.G. 944/November 21 - Regulation no.8/2006 of November 7,2006 regarding standards for the identification of clients of non-banking financial institutions.

    This Regulation applies to non-banking financial institutions Romanian legal entities and Romanian branches of foreign non-banking financial institutions, registered with the special Register held by the Romanian National Bank, and represents a general framework for the elaboration of their own politics and procedures for the identification of their clients, with a view to preventing money laundering and financing of terrorism.

    Within 3 month period from the date of entering into force of this Regulation, each non-banking financial institution is required to elaborate its own program for the identification of its clients, consisting in politics and procedures for the identification of the clients corresponding to the nature, size, complexity and length of its activity and adapted to the rate of risk related to the categories of clients for whom they perform financial services.

O.G. 944/November 22 - Emergency Ordinance no. 86/2006 of November 8,2006 regarding the organization of the activity of certified insolvency practitioners

   The quality of certified insolvency practitioner can be acquired by the person who meets the following conditions:

      a) he/she graduated and is licensed in Law, Economic Studies or Engineering and has acquired at least 3 years of experience since the graduation of a long-term higher education institution;

      b) none of the indignity cases stipulated under the present Emergency Ordinance applies to him/her;

      c) has passed the exam for acquiring the capacity of certified insolvency practitioner, compliant with the conditions provided in the present Emergency Ordinance and in the Regulation.

    Insolvency practitioners may exercise their profession acting as authorized independent natural persons or acting as collaborators or as employees of some professional societies legal entities.

O.G. 941/November 21 - Emergency Ordinance no. 88/2006 of November 20, 2006 for the amendment and supplementation to some normative acts by which social rights are being granted, as well as some measures in the field of personnel related expenses

   Starting with salaries rights related to January 2007, the social health insurance contribution of 7% applicable to the salaries' fund, due by legal entities or natural persons for the employees' health insurance and which they are required to compute and to pay, will amount to 6%.

O.G. 908/November 8 - Circular No. 21/2006 of November 1,2006 regarding the level of the reference interest rate of the National Bank of Romania, valid in November 2006 - 8,75 per year.

O.G. 905/November 7 - Order No. 1826/2006 of October 30,2006 approving the organization of exams for the acquiring the fiscal consultant quality during the first term of year 2007.

      During the first term of year 2007 two exam sessions for the acquirement of fiscal consultant quality shall be scheduled in February and June 2007.

O.G. 901/November 6 - Law No. 399/2006 of October 30, 2006 approving Emergency Government Ordinance No. 158/2005 regarding leaves and Social health insurance indemnities.

      The contribution rate for leaves and indemnities has been raised. This rate is of 0,85% applicable to the salary fund or, as the case may be, to rights representing unemployment indemnity over incomes subject to income tax or over incomes comprised under the social insurance agreements.

      This contribution rate has been limited, meaning that the monthly contribution calculation basis can not exceed by value obtained multiplying the number of the insured for the month for which the contribution is being computed by the value corresponding to 12 minimum gross salaries established in Romania.

      The minimum contribution stage for granting of leaves and indemnities was reduced from 6 months to 1 month realized in the last 12 month previous to the month for which the respective rights are granted.

     The contribution for leaves and indemnities is also applicable to temporary labor disability as a result of a labor accident or a professional disease and is to be paid by the employer or to be granted from the labor accidents and professional diseases insurance fund, constituted in compliance with the law, as the case may be.

      Indemnity for temporary work disability is to be paid by the employer starting from the first day up to the 5^th day of temporary labor disability, not taking into account the number of employees employed at the date of occurrence by the insured person of the temporary labor disability.

O.G. 701/August 16 – Order No. 962/2006 of August 1, 2006 approving the Rules for the application of the provisions of Art. 699, para. (1) of Law No. 95/2006 regarding the reform in the health field, regarding the drugs used to resolve special needs

O.G. 701/August 16 – Order No. 575/2006 of July 21, 2006 regarding the establishment of the conditions and declaration of inactive taxpayers

O.G. 695/August 15 - Circular No. 15/2006 of August 1, 2006 regarding the level of the reference interest rate of the National Bank of Romania, valid in August 2006 – 8.75% per year

 

O.G. 695/August 15 – Regulation No. 4/2006 of August 1, 2006 regarding the amendment and supplementation of Regulation No. 4/2005 regarding the foreign currency regime, as subsequently amended and supplemented, issued by the National Bank of Romania, and the abrogation of Rule No. 5/2005 regarding the authorization of foreign currency operations issued by the National Bank of Romania

O.G. 677/August 7 – Order No. 1230/2006 of July 24, 2006 regarding the organization and management of accounting by representative offices

The representative offices are no longer compelled to only keep single-entry bookkeeping. They shall keep single-entry bookkeeping or double-entry bookkeeping according to their own necessities. In both cases they are compelled to prepare the following accounting registers: the day book and the annual accounts book. If the double-entry bookkeeping is chosen, the representative offices shall organize and manage their own accounting at a trial balance level, without drafting financial statements.

O.G. 675/August 7 - Order No. 586/2006 of July 31, 2006 regarding the establishment of the nominal indexed value of a luncheon voucher for the second semester of 2006 at RON 7.41.

O.G. 675/August 7 - Ordinance No. 35/2006 of July 26, 2006 amending and supplementing GO No. 92/2003 regarding the Fiscal Procedure Code

*Starting with September 6, 2006 the new provisions regarding:

- the fiscal domicile of natural persons performing economic activities in an independent manner or exercising liberal professions and of the associations and other entities without legal status;

- the anticipated individual fiscal solution and the advance price agreement;

- the fiscal attestation certificate issued by local public administration authorities (for the alienation of the ownership right over buildings, plots of land and transportation means, the taxpayers shall submit fiscal attestation certificates attesting to the performance of all local fiscal obligations due to the local public administration authority within the area of which the asset to be alienated is fiscally registered. The documents through which buildings, plots of land and transportation means are alienated, subject to the infringement of the provisions of this paragraph, shall be null as of right);

- the file of the transfer prices (it shall be drafted and submitted by the taxpayers performing transactions with affiliated persons, at the request of the competent fiscal body; the content of this file shall be approved through the order of the president of the National Tax Administration Agency);

shall come into force.

- The provisions of Law No. 95/2006 regarding the reform in the health field according to which the employers, irrespective of the form of ownership, submit to the bank or the Treasury, as the case may be, along with the documentation for the payment of salaries and other income for employees, the documents for the payment of the contributions due to the fund, the payments to be made simultaneously under a banking or treasury control, shall be abrogated.

* Starting from January 1, 2007:

- the taxes and contributions related to the income from salaries shall be paid and declared as follows: on a quarterly basis, until the 25^th day inclusively of the month following the quarter, by the legal entity taxpayers having the status of a micro enterprise, in compliance with Law No. 346/2004 (i.e. they have less then 9 employees and obtain an annual net turnover or hold total assets of up to EUR 2 million in ROL equivalent), and by the natural persons performing independent activities; annually, up to the 25^th day inclusively of January next year, by associations, foundations or other entities without any patrimonial purpose, except for public institutions;

- a new chapter shall be inserted, i.e. CHAPT.XIII "International Aspects " establishing rules for the recovery in Romania of certain receivables established in another EU member state and for the recovery in another EU member state of the receivables established in Romania;

- the provisions of Art.70 of the Fiscal Procedure Code regarding the registration and de-registration of value added taxpayers shall be abrogated.

O.G. 665/02.08. – Order No. 1238/2006 of July 25, 2006 regarding the modification of the Instructions for the application of the exemptions from the value added tax for exports and other similar operations, for the international transport and for the operations related to the international traffic of assets, provided under Art. 143, para. (1) and Art. 144, para. (1) of Law No. 571/2003 regarding the Fiscal Code, approved by Order No. 1.846/2003 issued by the Ministry of Public Finances

The modality to justify the exemption from the value added tax for the deliveries of assets placed in a customs warehouse regime in view of export/re-export was modified.

O.G. 662/August 1 – Law No. 343/2006 of July 17, 2006 amending and supplementing Law No. 571/2003 regarding the Fiscal Code

* Although the amended text of the Fiscal Code provides that the tax on the micro enterprises’ income is 2% in 2007; 2.5% in 2008; 3% in 2009, at the end of this law, Art. IV provides that: "Upon the adhesion of Romania to the European Union, the provisions of Title IV – Tax on the micro enterprises’ income of Law No. 571/2003, as subsequently amended and supplemented, and those provided hereunder shall be abrogated."

* The anticipated payments system for the tax on income shall be introduced. Banking companies apply it starting with 2007, and the other companies starting with 2008. Anticipated payments shall be made on a quarterly basis, on account of the annual tax on profit, amounting to one fourth from the tax on profit due for the previous year, updated with the inflation ratio (December as compared to December last year), until the 25^th day inclusively of the month following the quarter for which the payment is made. The tax on profit for the previous year, based on which the anticipated payments shall be determined, shall be the tax on profit due according to the statement regarding the tax on profit for the previous year, without taking into account the anticipated payments made that year.

* The natural persons shall pay taxes for the sale of buildings of any kind with related land, and for any land without buildings. In the case of buildings, it is calculated according to the period in which they were acquired – within a term of up to 3 years inclusively, or acquired within more than 3 years.

* In the case of dividends distributed to non-residents but which were not paid to the shareholders until the end of the year in which the annual financial statements were approved, the tax on dividends shall be declared and paid until December 31 of the respective year.

* There are new provisions with regard to the value added tax, mainly related to the delivery of assets and supply of intra-community services; reverse taxation shall also be applied in case of construction-assembly works.

O.G. 610bis/ July 14 - Regulation No. 11/2006 of July 13, 2006 regarding the securitization of receivables

O.G. 372/April 28. – Law No. 95/2006 of April 14, 2006 regarding the reform in the health field.

I. Art. 317. - (3) On the coming into force of this title, EGO No. 150/2002 regarding the organization and operation of the health social insurance system shall be abrogated.

II. Art. 363. - (1)... measures:

a) the legal entities producing or importing tobacco products shall contribute as follows:

1. for cigarettes with EUR 10 /1,000 cigarettes;

2. for cigarettes and cigars with EUR 10 /1,000 pieces;

3. for tobacco destined to smoking with EUR 13 /kg;

b) the legal entities producing or importing alcoholic beverages, other than beer, wine, fermented beverages other then beer and wine, intermediary products as such are defined by Law No. 571/2003 regarding Fiscal Code, as subsequently amended and supplemented, shall contribute with EUR 200 /hectoliter of pure alcohol or EUR 2/each liter of pure alcohol;

c) the legal entities making collections from advertising activities for tobacco products and alcoholic beverages shall contribute with 12% from the value of such collections after the deduction of the value added tax.

... Art. 369. – On the enforcement date of this title, Government Ordinance No. 22/1992 regarding the financing of health protection ... shall be abrogated, except for the provisions regarding the 12% quota from the collections from advertising activities related to tobacco products, cigarettes and alcoholic beverages, which shall abrogate on January 1, 2007

O.G. 359/ April 24 - Law No. 85/2006 of April 5, 2006 regarding the insolvency procedure (the document shall come into force on July 20, 2006)

O.G. 350/ April 19 - Law No. 86/2006 of April 10, 2006 regarding the Customs code of Romania (the document shall come into force on June 18, 2006)

O.G. 309/ April 5 - Circular No. 8/2006 of April 3, 2006 regarding the level of the reference interest rate of the National Bank of Romania, valid in April 2006 - 8.5% per year.

O.G. 298/April 3 - Order No. 425/2006 of March 20, 2006 amending Order No. 546/2005 regarding the model and content of the tax sheet, issued by the Ministry of Public Finances

O.G. 292/31.03.- Order No. 141/2006 of March 24, 2006 regarding the amendment and supplementation of Order No. 60/32/2006 approving the Rules for the application of the provisions of EGO No. 158/2005 regarding leaves and health social insurance indemnities.

 

The methodology for the electronic transmission of the statements regarding the nominal recording of the insured who benefited from leaves and indemnities and of the payment obligations to the budget of the health social insurance sole national Fond for leaves and indemnities and the methodology for the electronic transmission of the data regarding the medical certificates issued by doctors in health units which concluded an agreement for this purpose with health insurance houses and with those provided in the annexes hereto shall be replaced.

O.G. 287/March 30 – Order No. 142/2006 of March 24, 2006 regarding the amendment and supplementation of Order No. 221/2005 approving the Methodological rules regarding the health social insurance contribution.

"Art. 19. - (1) The legal entities and the natural persons, in their capacity as employer who, according to law, shall pay to the national sole health social insurance fund shall state such obligations to the local tax bodies registered as payers of taxes and duties. Nominal lists with the employees shall be submitted to the health insurance houses chosen by them, according to the models provided in Annexes Nos. 3 and 4."

"Art. 20. - (1) The lists regarding the nominal recording of the insured and of the payment obligations to the sole national health social insurance Fond, signed and stamped, shall be submitted to the health insurance houses, in hard copy and in electronic version, along with the evidence attesting to the payment of the contribution. The reporting in electronic version, accompanied by an electronic signature agreed by both parties may be sent on-line, followed by the transmission of the data in hard copy, signed and stamped."

O.G. 286/March 30 – Order No. 409/2006 of March 17, 2006 regarding the submission of tax statements subject to the information encoding by a bar code.

The payers of taxes, duties and social contributions which are in the administration of the Bucharest sector and municipal public finance administrations, and those in the administration of the general departments of county and Bucharest public finances shall submit the following tax statements subject to the information encoding by bar code: the Statement regarding the payment obligations to the general consolidated budget, code 14.13.01.01/a; rectifying statement, code 14.13.01.00/r; Discount on the value added tax, code 14.13.01.02; Statement regarding the tax on profit, code 14.13.01.04.

The forms shall be submitted in hard copy, signed and stamped pursuant to law, to the competent tax body. They shall be edited in two copies: one copy, signed and stamped according to law, shall be submitted to the competent tax body; one copy shall be kept by the payer.

The hard copy format shall be obtained by using the assistance program (DECLMF) prepared by the Ministry of Public Finances. The assistance program shall be made available to the taxpayers free of charge by the subordinated fiscal units or may be downloaded from the web server of the Ministry of Public Finances, at www.mfinante.ro.

The payers of taxes, duties and social contributions using the statement method subject to the information encoding by a bar code shall no longer submit the statement in electronic format (3 1/2 inch floppy, 1.440 MB MS-DOS compatible).

O.G. 285/March 29 - Order No. 216/2006 of March 21, 2006 for the prorogation of the term for the submission of the tax statement regarding the establishment of the fee due by the employers (the term for the submission of the tax statement regarding the fee due for January 2006 shall be prorogated until April 25, 2006; The tax statement regarding the fee due for February 2006 shall be submitted to the local labor inspectorate prior to April 25, 2005)

O.G. 276/22.03. – Law No. 67/2006 of March 22, 2006 regarding the protection of employees’ rights in case of the transfer of the enterprise, unit or parts thereof.

O.G. 245/March 21 - Order No. 125/2006 of March 14, 2006 approving the sole pattern of the medical leave certificate and of the instructions regarding the use and the manner to fill in medical leave certificates based on which indemnities are granted to the insured from the health social insurance system.

O.G. 235/March 15 - Resolution No. 312/2006 of March 8, 2006 amending the Methodological rules for the application of Law No. 76/2002 regarding the unemployment insurance system and stimulation of occupation of labor force, approved by Government Resolution No. 174/2002

"In view of certifying the contribution stages and establishing the right to unemployment benefit, upon the submission of the labor book, the employers shall issue to the persons to whom they terminate the labor or business relationships a certificate specifying the monthly calculation basis for each month, from the last 12 months, prior to the termination of the labor or business relationships, for which they retained and paid the individual contribution to the unemployment insurance budget and paid the contribution due by the employer and, as the case may be, the following: if they have debts with the unemployment insurance budget, the period for which the contributions to the unemployment insurance budget were not paid and the amount related to such period, if they are in one of the situations provided under Art. 34, para. (2) of the law (they undergo a forced execution, judicial reorganization, bankruptcy, operational closure, winding up, liquidation, special administration procedure or failed to pay their contributions due to force majeure events). The certificate shall also contain the periods during which the activity was performed, the periods for which the labor or business relationships were suspended, and the date and reason of their termination. It shall be verified and certified by the employment agencies based on the monthly statements regarding the nominal recording of the insured and of the payment obligations to the unemployment insurance budget submitted by the employer and on the registrations made in the labor book or, as the case may be, only based on the registrations made in the labor book. In case no labor book was drafted, the evidence attesting to the existence of certain labor or business relationships shall be made by means of other documents provided by law."

O.G. 234/March 15.- Resolution No. 57/2006 of February 22, 2006 regarding the supplementation of Resolution No. 20/2003 issued by the Council of the Chamber of Financial Auditors of Romania approving the Rules regarding the professional training period of the trainees in the financial auditing activity.

"(4) The trainees who finalized the 3 years of practical training and met all their obligations to the Chamber may take the exam within 2 years from the finalization of the probation period. For the persons failing to enroll within 2 years to any exam session the last probation year shall be resumed.

(5) The trainees rejected at the first exam session may still take it during the next two sessions. The trainees failing to pass the third exam session shall resume the last probation year. Subsequently they may appear and take the examination according to para. (4)."

O.G. 216/ March 9 – Circular No. 5/2006 regarding the level of the reference interest rate of the National Bank of Romania, valid in March 2006 – 8.47% per year.

O.G. 200/March 3 – Law No. 36/2006 of March 1, 2006 approving EGO No. 135/2005 regarding the amendment of Law No. 656/2002 for the prevention and punishment of money laundering and for the establishment of certain measures for preventing and fighting against the financing of terrorism acts – it comes into force on March 13, 2006

Besides the fines provided until this moment (comprised between RON 10,000 and 50,000), the legal entity may be applied one or more of the following complementary minor offence-related punishments:

a) confiscation of the assets destined, used or resulted from the minor offence;

b) suspension of the endorsement, agreement or authorization for the exercise of an activity or, as the case may be, suspension of the activity of the economic agent, over a duration comprised between one month and 6 months;

c) withdrawal of the license or endorsement for certain operations or for foreign trade activities over a duration comprised between one month and 6 months or for good;

d) blocking of the bank account over a duration comprised between 10 days and one month;

e) cancellation of the endorsement, agreement or authorization for the exercise of an activity;

f) closing of the unit.

O.G. 190/February 28 – Order No. 99/2006 of February 10, 2006 approving the model of the inventory statement regarding the fee due

The inventory statement shall be submitted to the local labor inspectorate within the area of which the employer is headquartered or domiciled, as the case may be, within 60 days from the coming into force of this order (i.e. prior to May 29, 2006). The fee payers registering on the publication date in the O.G. of Law No. 403/2005 (January 12, 2006) outstanding and unpaid obligations to the local labor inspectorate representing a fee due, interest/delay penalties and increases shall submit the inventory statement.

The rows related to the interest/delay increases and penalties shall also be filled in by the employers if the amounts representing a fee due were paid with delay as to the term provided by law, irrespective of whether on the submission date of the inventory statement outstanding obligations are registered or not.

O.G. 190/February 28 - Order No. 98/2006 of February 9, 2006 approving the procedures for the delivery/receipt of the labor books to/by the local pension houses, in view of application of the provisions of Art. 160, para. (6) of Law No. 19/2000 regarding the public pension system and other social insurance rights, as subsequently amended and supplemented.

For the employers having the approval of the local labor inspectorates to make the registrations in the labor books of their own employees, the local labor inspectorate shall draft a schedule for the request of the labor books from them, accompanied by the copies of the identity documents of the holders. The local labor inspectorates shall request to the employers in writing to deliver the labor books within 30 working days from the receipt of the written notification.

O.G. 172/22.02.- Order No. 230/2006 of February 13, 2006 amending Order No. 281/2004 issued by the Minister of Public Finances regarding the approval of the model and content of Form 100 "Statement regarding the payment obligations to the general consolidated budget ", code 14.13.01.01/a, as subsequently amended and supplemented.

O.G. 170/ February 22 - Order No. 95/2006 of February 7, 2006 regarding the amendment of Order No. 340/2001 issued by the Minister of Labor and Social Solidarity approving the Rules for the application of the provisions of Law No. 19/2000 regarding the public pension system and other social insurance rights, as subsequently amended and supplemented (the new statements of the Health Insurance House)

O.G. 158/20.02.- Decision No. 18/2006 of January 30, 2006 for the publication in the Official Gazette of Romania, Part I, of the Protocol having as its objective the Methodology regarding the use of the repertoire of cinematographic works and other audiovisual works of the bodies for the collective administration of the copyrights through public communication and the tables including the patrimonial rights due to the authors: to the director or compere, in its capacity as main author, to the adaptation author, screenplay author, dialogue author.

Any natural persons or legal entities using under any title spaces in which audiovisual work or reproduction thereof is used (public communication of audiovisual cinematographic works (environment) in spaces accessible to the public, irrespective of the modality in which the communication is made) shall be users. The following shall owe remuneration: public food units (restaurants, cafés, beerhouses, bars, fast foods, tea rooms and units assimilated thereto), gambling rooms and casinos, hotel units and units assimilated to accommodation structures.

Users shall obtain from the DACIN-SARA collective administration body or from the delegated collecting CAB (Collective administration body) in exchange for remuneration, in the quantum provided in the table provided in this methodology, the non-exclusive authorization-license for the use regulated by this methodology, irrespective of the effective duration of use. The non-exclusive authorization-license shall be issued for a period of up to 12 months. The payment shall be made by the user holding under any title the space in which the public communication is made, calculated on a monthly basis and multiplied by the authorized term, within maximum 3 days from the authorization date, for the entire authorized period. In case of partial transmission under any title of the use of a space, the sub-acquirers shall pay distinct remunerations if they use their own sound and image sources.

O.G. 131/ February 20 - Order No. 86/2006 of February 2, 2006 amending and supplementing the Procedure regarding the monthly declaration by the employers of the nominal recording of the insured and of the payment obligations to the unemployment insurance budget, approved by Order No. 405/2004 issued by the Minister of Labor, Social Solidarity and Family

O.G. 147/ February 16 - Order No. 32/2006 of January 27, 2006 approving the Rules for the application of provisions of EGO No. 158/2005 regarding leaves and health social insurance indemnities (Statement regarding the payment obligations to the budget of the health social insurance unique national Fund regarding the contribution for leaves and indemnities)

O.G. 123/ February 9 - Decision No. 244/2005 of December 19, 2005 for the publication in the Official Gazette of the Protocol regarding the public communication of the phonograms published for commercial purposes or of the duplicates thereof, and of the artistic performances in the audiovisual field and of the table including the patrimonial rights due to performing artists and to the phonogram producers.

(Phonogram user shall mean any authorized natural person or legal entity using under any title spaces in which phonograms published for a commercial purpose or duplicates thereof are communicated (communication thereof in public spaces, irrespective of the modality, though the use of amplification installations, equipment for rendering sound or audiovisual registrations, radio or TV receptors, IT equipment etc.).

User of artistic performances in the audiovisual field shall mean any authorized natural person or legal entity using under any title spaces in which audiovisual work is used for an environmental purpose (communication thereof in public spaces, irrespective of the modality to perform the communication to the public).

The user shall obtain from the bodies for the collective administration of the rights of performing artists and of the phonogram producers authorizations to use the phonograms published for a commercial purpose and the artistic performances in the audiovisual field in exchange for a remuneration according to the table provided in this methodology, irrespective of the effective duration of the use. The non-exclusive authorization shall be issued for a limited period of 12 months. In case of the users having a seasonal activity, the authorization shall be issued exclusively for the period of operation, based on the user’s affidavit.

According to the table provided in this methodology, the following owe remunerations: public administration units (restaurants, cafés, beerhouses, bars, fast foods, tea rooms and units assimilated thereto, gambling rooms and casinos), discotheques, commercial units or service supply units, organizers of fairs and exhibitions, those obtaining income from shows, sport and recreation, tourism, transports, parking, etc.

For the remunerations established in the fixed quota the payment shall be made on a monthly basis until the last day of the respective month, at the latest. For the remunerations established in the percentage quota the payment shall be made on a monthly basis, until the 10^th day of the following month at the latest. For delayed payments the users shall owe penalties of 0.1% related to the amounts unpaid when due, per day of delay. In case of delayed payments exceeding 90 days, the authorization shall cease as of right.

In case of public food units (restaurants, cafés, beerhouses, bars, fast foods, tea rooms and assimilated thereto, gambling rooms and casinos) located in towns or holiday resorts, depending on the surface of commercial spaces, monthly remunerations in a fixed quota comprised between RON 50 and RON 137 shall be paid. Commercial units or service supply units shall pay each month an amount comprised between RON 18 and RON 150.)

O.G. 172/ February 2 - Resolution No. 161/2006 of February 3, 2006 regarding the drafting and supplementation of the general register recording the employees.

This decision shall come into force on September 1, 2006.

The register shall be drafted in electronic form. The employers shall send the register in electronic form to the local labor inspectorate within the area of which their headquarters or domicile are/is located, as the case may be, within 20 days from the employment of the first employee. Those who on September 1, 2006 employed personnel under an individual labor agreement shall send to the local labor inspectorate within the area of which they are headquartered or domiciled, as the case may be, the register in electronic form prior to September 30, 2006.

After these obligations are performed, the employers shall send the register to the local labor inspectorate within the area of which they are headquartered or domiciled only in case the elements specified in the initial registrations change, within 5 days from the date when the changes occurred.

O.G. 104/ February 1 - Circular No. 2/2006 of February 1, 2006 regarding the level of the interest rate of the National Bank of Romania valid in February 2006 – 7.5%

O.G. 98/February 1 - Decision No. 11/2006 of January 18, 2006 for publication in the Official Gazette of the Protocol regarding the public communication of artistic performances in the audiovisual field in cinemas and the appointment of the collective administration body called Romanian Center for the Administration of the Rights of Performing Artists (RCARPA) as collector of the remunerations due to the holders of related rights for the public communication of artistic performances in the audiovisual field in cinemas (the provisions regarding this remuneration stipulated by Government 119/2002 shall no longer apply).

For the direct or indirect use of artistic performances in the audiovisual field, the users of cinematographic work have the obligation to pay a remuneration representing related patrimonial rights for the use of artistic performances in the audiovisual field through the application of a 1.2% quota to the calculation basis always established from the aggregate monthly gross income from which the VAT and the cinematographic postmark obtained by each user shall be deducted. The use in cinemas of the artistic performances in the audiovisual field, brought to public knowledge in advance and whose related patrimonial rights are within the protection terms provided by law, may be made only if the fair remuneration, due according to this protocol, was paid by the body for the collective administration of the rights of performing artists, appointed by the Copyright Romanian Office as collector.

The remuneration shall be paid quarterly until the 26^th day of the first month following the quarter for which it is due (in the past, the deadline was until the 20^th day).

(New!) Users shall send the body for the collective administration of performing artists until the 25^th day of each month for the previous month, a report to include the calculation basis of the paid amounts and the complete list of the artistic performances in the audiovisual field, the duration of their use, the specification of the name of each videograms used on a daily basis, the producer thereof (such lists represent the distribution basis for the remunerations collected by the body for the collective administration of the related rights provided in this protocol). The report shall be sent in electronic format, accompanied by a forwarding letter containing the name of the legal representative, the user’s signature and stamp, the address through which the true nature of the information contained in the report shall be confirmed on its own responsibility.

For delayed payments, users shall owe penalties for each day of delay in the quantum of those owed for the debts to the State budget.

O.G. 67/February 1 - Resolution No. 1873/2005 of December 22, 2005 approving the Methodological rules for the application of the provisions of Law No. 203/1999 regarding work permits.

O.G. 67/January 25 - Resolution No. 55/2005 of December 14, 2005 regarding the approval of the Regulation for the organization and taking of the professional skills exam for acquiring the financial auditor capacity, session 2006.

O.G. 57/January 20 - Ordinance No. 1/2006 of January 12, 2006 for the regulation of certain financial and fiscal measures in the social insurance field

O.G. 57/January 20 - Resolution No. 53/2006 of January 19, 2006 amending and supplementing the Methodological rules for the application of the provisions of EGO No. 148/2005 regarding the support granted to the family in view of child raising, as approved by Government Resolution No. 1.825/2005

O.G. 54/January 20 - Resolution No. 1859/2005 of December 22, 2005 amending and supplementing Methodological rules for the application of Law No. 76/2002 regarding the unemployed insurance system and stimulation of occupation of labor force, approved by Government Resolution No. 174/200,

O.G. 49/January 19 - Order No. 2016/2005 of December 29, 2005 regarding the amending of Order No. 35/2005 approving the model and content of forms 101 "Statement regarding the tax on profit", 120 "Discount regarding excise duties " and 130 "Discount regarding the tax on crude oil and natural gases from the internal production", issued by the Minister of Public Finances,

O.G. 27/January 12 - Order No. 1229/2005 of November 30, 2005 approving the Procedure and the criteria for the authorization of economic operators in view of taking over the responsibility regarding the performance of the annual objectives for the capitalization and recycling of package refuse.

O.G. 7/January 4 - Resolution No. 1825/2005 of December 22, 2005 approving the Methodological Rules for the application of the provisions of Government Emergency Ordinance No. 148/2005 regarding the support granted to the family in view of raising a child.

O.G. 31/January 1 - Resolution No. 1860/2005 of December 22, 2005 amending and supplementing the Procedures regarding the access to the measures for the stimulation of the occupation of labor force, financing modalities and instructions for the implementation thereof, approved by Government Resolution No. 377/2002.

O.G 16/January 1 - Law No. 403/2005 of December 27, 2005 amending and supplementing Law No. 130/1999 regarding certain measures for the protection of employed persons

The employers shall calculate the 0.75% and 0.25% fee and submit on a monthly basis to the local labor inspector a tax statement regarding the establishment of the fee. The payment of the fee and the submission of the statement shall be made prior to the 25^th day of the month following the month for which it is due. Also on a monthly basis, on the same term, the evidence related to the calculation of salary rights shall also be submitted. The failure to observe such provisions shall be punished by a fine comprised between RON 3,000 and RON 6,000. Those registering on the date of coming into force of this law outstanding and unpaid obligations representing the fee due to the local labor inspectorate shall submit within 60 days from the coming into force of this law, an inventory statement comprising the fee due, per tax years, along with the interest and delay penalties, amounts established on its own liability, according to the accounting.

The inventory statement shall also be construed as a payment notification. The model of statements shall be published subsequently.