{"id":2319,"date":"2016-05-04T19:31:08","date_gmt":"2016-05-04T16:31:08","guid":{"rendered":"http:\/\/www.contexpert.ro\/?p=2319"},"modified":"2016-05-31T11:16:54","modified_gmt":"2016-05-31T08:16:54","slug":"venituri-din-strainatate-cine-si-in-ce-conditii-trebuie-sa-declare-cum-verifica-fiscul","status":"publish","type":"post","link":"http:\/\/www.contexpert.ro\/en\/ultimele-stiri\/venituri-din-strainatate-cine-si-in-ce-conditii-trebuie-sa-declare-cum-verifica-fiscul","title":{"rendered":"Income from abroad: Who needs to declare it and when?"},"content":{"rendered":"<p>ANAF has intensified this year the notifications for the individuals who earn or have earned income from abroad regarding their obligation of declaration and payment of the taxes due in Romania. The notification campaign is part of the income verification program. The program has two directions: the first targets those with large fortunes, over 20 million euros and the second analyzes the fiscal situation of persons considered with risk. In the category of individuals with fiscal risk enroll those <strong>individuals for which ANAF finds a difference between declared income and the estimated (according to expenditure, investments, real estate, cars, stakes in companies, bank deposits, etc.) of at least 50,000 lei (about 11,000 euros).<\/strong><\/p>\n<p>In this context, an increasing importance is given to income from abroad.<\/p>\n<p><strong>Who must declare?<\/strong><\/p>\n<p>The income from or abroad must be declare (by filing Form 201 &#8220;Statement on income from abroad&#8221;) by individuals who are tax resident in Romania. This category includes any person (Romanian or foreign citizen) that meets at least one of the following conditions:<\/p>\n<ul>\n<li>any individual (Romanian or foreign person) who satisfies at least one of the following conditions:<\/li>\n<li>the person has his or her domicile in Romania;<\/li>\n<li>the center of vital interests of the person is located in Romania;<\/li>\n<li>the person is present in Romania for a period or periods that exceed in total 183 days during any period of 12 consecutive months ending in the calendar year in question;<\/li>\n<li>the person is a Romanian citizen who is serving abroad as an official or employee of Romania in a foreign state.<\/li>\n<\/ul>\n<p><strong>What types of income should be declared?<\/strong><br \/>\nIncomes from abroad that must be declared in Romania,<strong> whether they are received in Romania or outside Romania<\/strong>, are part of the following categories:<br \/>\n\u2022 freelance (independent proffessions);<br \/>\n\u2022 commercial activities;<br \/>\n\u2022 intellectual property rights;<br \/>\n\u2022 <strong>rental and leasing<\/strong> (ie. Income from renting of property or other movable property situated in the territory of another state);<br \/>\n\u2022 agricultural activities;<br \/>\n\u2022 <strong>dividends<\/strong>;<br \/>\n\u2022 <strong>interest<\/strong>, unless they are collected in accounts outside Romani or under civil contracts signed with non-residents;<br \/>\n\u2022 prizes;<br \/>\n\u2022 gambling;<br \/>\n\u2022<strong> transfer of real estate from the personal property<\/strong> in case of the properties (houses, land) held outside Romania;<br \/>\n\u2022 transfer of securities (gains);<br \/>\n\u2022 operations of sale and purchase of foreign currency contract-based and other similar operations (gains);<br \/>\n\u2022 other investments<br \/>\n\u2022 pensions<\/p>\n<p>Income must be declared for each country source of income for each category of income earned, even if for that type of income were submitted statements and, if applicable, taxes were paid in the source state. Under certain conditions the taxes paid in other states may be deducted from the tax due in Romania or income may be exempted of taxes in Romania. However, this income must be declared in Romania.<\/p>\n<p><strong>Employment abroad. When should you submit the declaration?<\/strong><br \/>\nRomanian residents and those who meet the conditions of residency submit the income statement if they are <strong>employed abroad<\/strong> and are paid by or on behalf of an employer who is <strong>resident in Romania or by a permanent location in Romania<\/strong> (salary income is deductible expense of a permanent location in Romania), <strong><span style=\"text-decoration: underline;\">only if<\/span> the same salary income has been taxed both in Romania and abroad.<\/strong><\/p>\n<p><strong>The regularization of tax due by the Romanian resident is made by ANAF<\/strong> if the same salary income is taxed both in Romania and abroad (foreign state having the right to tax under the convention for the avoidance of double taxation).<br \/>\n<strong>Warning!! Income<\/strong> from dependent activities (employed) achieved abroad and <strong>paid by a non-resident employer are not taxable in Romania<\/strong> <strong>and should not be declared.<\/strong> However, if the activity is carried out on Romanian territory, such income may be taxed in Romania and should be declared by the individual\u00a0 by submitting monthly Form 224.<\/p>\n<p><strong>Rights and obligations in case of ANAF tax audit<\/strong><br \/>\nANAF modified the provisions of the Charter of rights and obligations of the individuals subject to tax audit (ANAF Order 1162\/2016).<br \/>\nRegarding obligations, the <strong>declaration of assets and income<\/strong> should be submitted, for example, at the request of tax authorities. This declaration is stipulated by the Fiscal Procedure Code and requires information on real estate, vehicles, jewelry, art objects, antiques, numismatics, breed animals, accounts and bank deposits, investment funds, investments, direct investments, lending, insurance policies, personal expenses, liabilities, income, etc.<br \/>\nAnother new obligation is to cooperate with ANAF to determine the fiscal status by presenting the facts known by the person entirely, according to reality, and by indicating the justifying means that the person is familiar with, <strong>according to the provisions of criminal law<\/strong>.<\/p>\n<p><strong>As regards the rights<\/strong>, the Charter includes: the right to be informed,<strong> to request delay of the tax audit<\/strong>, <strong>to receive specialized assistance<\/strong> (tax consultant or attorney) to change the place of the tax audit, <strong>to extend the deadline for submission of relevant documents and information<\/strong>, to collaborate and to appoint persons to provide information, to be checked only for taxes and duties are in the period of limitation, to know the results of the tax audit. Husband \/ wife, relatives up to 3rd degree have the right to refuse providing information, conducting surveys and the presentation of documents. Priests, lawyers, notaries public, tax consultants, auditors, expert accountants, medical doctors and psychotherapists also have the right to refuse to provide information.<br \/>\nAmended charter also provides that a person may choose the place of the tax audit. Previously, the tax audit could take place residence of the individual only if the individual was in physical impossibility to move.<strong> The tax audit can also take place at the location of the person<\/strong> who provides specialized assistance (tax consultant, lawyer).<br \/>\nPersonal fiscal situation is verified through indirect methods of control &#8211; method source and use of funds, cash flows and net assets. The methods of determining the income and the procedures were modified from 1 January 2016, by Order 3733\/2015.<\/p>","protected":false},"excerpt":{"rendered":"<p>ANAF has intensified this year the notifications for the individuals who earn or have earned income from abroad regarding their obligation of declaration and payment of the taxes due in Romania. The notification campaign is part of the income verification program. The program has two directions: the first targets those with large fortunes, over 20 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[614,610,611,612,613,637,609,608,607],"_links":{"self":[{"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts\/2319"}],"collection":[{"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/comments?post=2319"}],"version-history":[{"count":0,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts\/2319\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/media?parent=2319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/categories?post=2319"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/tags?post=2319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}