The government reduced the number of offenses for which the prevention procedure could be applied (Prevention Act), the relevant decision was published in the Official Gazette (HG 937/2023).

Fiscal consultant Adrian Benza made a brief analysis.

Thus, we are talking about violations provided for by the legislation on tax registrars, regarding the quality of consumables for the use of tax registrars and minor errors or deviations from regulatory documents regarding the minimum elements of a tax receipt.

Also for failure to comply with the obligation to take on tax records for failure to submit a tax report or for failure to submit an information report or for failure to submit a property declaration in the case of an inspection of individuals.

In addition, the regulatory act also applies to offenses for not having a POS or other modern card payment solutions or for refusing to pay with bank cards.

Failure to file construction tax returns was also removed from the Prevention Act.

HotNews.ro also wrote about this topic when it was in draft form: ​Prevention Act will no longer apply to certain offences: direct penalty – draft

So, below we reproduce some of the above, but in a little more detail.

They will come out of the prevention law:

• failure by users of electronic fiscal marking machines to submit a report to the fiscal memory;

• failure of authorized distributors to fulfill their obligations through accredited service units regarding the installation of a new electronic fiscal marking device and the replacement of faulty fiscal memory or the memory of which has been exhausted;

• non-submission by the taxpayer/payer of declarations on inclusion in tax records, removal from tax records or mentions within the time limits established by law;

• non-fulfillment by the taxpayer/taxpayer of the obligations provided by law regarding the declaration of taxable goods and income or, depending on the circumstances, taxes, fees, contributions and other amounts, as well as any information related to taxes and fees. , contributions, property and taxable income, if the law provides for their declaration;

• non-fulfillment by the taxpayer/taxpayer of the obligation to store, as well as the obligation to submit electronically archived data and computer applications, with the help of which he created them, to the tax authority;

• untimely provision by the taxpayer/taxpayer of periodic information required by the tax authority (the fine in this case is from 12,000 lei to 14,000 lei for legal entities classified as medium and large taxpayers, and a fine from 2,000 lei to 3,500 lei, for other legal entities, as well as for individuals);

• non-fulfillment of the obligation to submit a declaration of property status and income by the person being checked;

• carrying out intra-public transactions by persons who are required to register in the Register of intra-public operators without registration in this register in accordance with the law.

Business entities that provide communal services, as well as government institutions that collect taxes, fees, fines, penalties and other payment obligations, are required to accept payments using debit cards and credit cards.

Failure to comply with this provision will be punishable by a fine of 10 to 50 million lei.

What else came out of the prevention law:

In accordance with this law, failure to submit timely tax reporting was also found.

For example, in case of acquisition or construction of a building during the year, its owner is obliged to submit a declaration to the local state tax service authority on whose territory this building is located within 30 days from the date of acquisition. has to pay building tax starting January 1 of the following year.

In the case of expansion, improvement, partial dismantling or other changes to an existing building, including a complete or partial change of purpose, as a result of which the taxable value of the building increases or decreases by more than 25%, the owner is obliged to submit a new tax declaration to the local fiscal authority , on the territory of which the building is located, within 30 days from the date of the relevant change, and from January 1 of the following year, is obliged to pay the construction tax determined under the new conditions.

In the case of demolition of a building, the owner is obliged to submit a new tax declaration to the local tax authority on the territory of which the building is located within 30 days from the date of demolition or destruction, and the tax arrears shall cease as of January 1 of the following year, including in the case of buildings , for which a demolition permit was not issued.

In the case of a building that is the subject of a financial leasing contract, both the lessor and the lessee are required to submit a tax declaration to the local tax authority on whose territory the building is located within 30 days during the entire term of its validity. on the date of termination of the leasing agreement or conclusion of the protocol of acceptance and transfer of the asset or other similar documents certifying the receipt of the asset in the possession of the lessor as a result of the termination of the leasing agreement, accompanied by copies of these documents.

In the case of buildings for which construction tax is paid on the basis of contracts of concession, lease, management or use, which relate to periods of less than one month, the person of public law who transfers the right of concession, lease, management or use has an obligation until 25 of the month following the date of entry into force of the contracts, to submit a declaration to the local fiscal authority, to which the centralizing list of these contracts is attached.

In the event of a situation that determines a change in construction tax arrears, the construction tax payer is required to submit a declaration to the local fiscal body on whose territory the building is located by the 25th of the month. next to the one in which the corresponding situation was recorded.

Failure to submit documents is punishable by a fine from 70 to 279 lei.

There is also a fine from 279 to 696 lei:

In case of acquisition of a land plot within a year, if its owner does not submit a new tax declaration to the local tax authority on whose territory the plot is located within 30 days from the date of acquisition. He must pay land tax from January 1 of the following year.

The same fine applies in the event of a change in the category of land use, if the owner has not submitted a new tax declaration to the local tax authority on the territory of which the land is located within 30 days from the date of the change. using. He has a land tax according to the new provision from January 1 of the following year.