(Order modifying and completing the Order 53/25/2011 and Order approving the format and the content of various statements mentioned under Title III of Law 571/2003 regarding the Fiscal Code)

1. Order modifying and completing the Joint Order 53/25/2011 of the Health Minister and of the National Health Insurance House for approving the format and content of the “Inventory Statement regarding contribution for medical leave and other health insurance allowances available on 31 December 2010 and left unpaid until 31 January 2011, including the related accessory payments for the fiscal years and the amounts to be recovered from the budget of Social health insurance single social fund”

(published in Official Gazette 101/8 February 2011)

The Order eliminates the fiscal certificate of the company issued by the competent authority as document that is to be submitted together with the Inventory Statement (the fiscal certificate of the company was required by the Order 53/25/2011 when submitting the Inventory Statement with the territorial health insurance houses).

2. Order 233/2011 of the National Agency of Fiscal Administration for approving the format and content of various fiscal statements mentioned under Title III of Law 571/2003 regarding the Fiscal Code

(published in Official Gazette 101/8 February 2011)

The Order approves the format and the content of Statement 200 regarding the annual income realised in Romania, Statement 201 regarding the annual income realised outside Romania and Statements 205, 206, 250 and 251.

According to the Order, Statement 201 can be used to claim tax credit in case of salary income subject to double taxation.

By Venkatesh Srinivasan, Partner – Head of Tax and Legal, Ernst & Young Romania

(P) – this article is an advertorial