Order MEF 858/2008 regarding tax filing by electronic means of remote transmission


Pursuant to Art. 11 para. (4) of Government Decision no. 386/2007 on the organization and functioning of the Ministry of Economy and Finance, as amended and supplemented, considering the provisions of art. 83 of Government Ordinance no. 92/2003 regarding the Fiscal Procedure Code, republished, as amended and supplemented, Minister of Economy and Finance issues the following order:

CHAPTER I

General dispositions
Art. 1.
(1) The following tax returns may be submitted by electronic transmission distance:
-Declaraţia On payment obligations to the state budget, 14.13.01.99/bs code;
-Declaraţia On payment obligations to the social insurance budgets and special funds, code 14.13.01.40;
-Declaraţia Excise 14.13.01.03/a code;
-Declaraţia Amendment, 14.13.01.00/r code;
-Declaraţia Corporate tax code 14.13.01.04;
-Decontul Of value added tax code 14.13.01.02;
-Decontul Special value added tax, 14.13.01.02/s code;
-Decontul Excise code 14.13.01.03;
-Decontul Tax on crude oil from domestic production code 14.13.01.05.
(2) The taxes, fees and contributions can use the deposit method statements provided in par. (1) through remote electronic means, as an alternative method of filing tax returns.
(3) For electronic submission distance transmission of tax returns, taxpayers using the service “online” available on the website of the Ministry of Economy and Finance, National Revenue Agency website.
(4) Completion and submission of tax returns in para. (1) shall be made in accordance with the instructions of the service “online” using tax return forms available on the website of Ministry of Economy and Finance, National Revenue Agency website.
(5) tax return filing date is the date of registration on the website of the Ministry of Economy and Finance, National Revenue Agency website, as communicated to the taxpayer through the confirmation email sent upon receipt of the declaration.
Art. 2.
(1) To declare a payment obligation for the same reporting period, do not use multiple methods of filing tax returns.
(2) If the payer of taxes and contributions used for the same fiscal responsibility and the same reporting period several routes of transmission of the tax return will be recorded first statement filed under the law. Any subsequent correction of an amount declared by depositing a tax amendment in the law.
Art. 3.
(1) A declaration filed by electronic means of remote transmission is presumed to be signed by the person authorized to sign tax returns, whose signature was attached to the declaration, according to the digital certificate used.
(2) Signing of tax returns can be done using digital certificate issued by the National Agency for Fiscal Administration or by using qualified digital certificate issued by a certification service provider accredited under Law no. 455/2001 on electronic signature.

CHAPTER II

The request digital certificates issued by the Agency
National Tax Administration
Art. 4.
(1) To use the method of filing tax returns electronically transmission distance, taxpayers can request a digital certificate issued by National Agency for Fiscal Administration.
(2) The digital certificate is issued free of National Agency for Fiscal Administration, on behalf of persons authorized to sign tax returns.
(3) The digital certificate issued by the National Agency for Fiscal Administration is only used by the taxpayer in relation to the tax body.
(4) The application of the digital certificate is done by registering the person empowered to sign declarations that the user of the service “online” and submitting the form 140 “Application for the digital certificate” under the website of the Ministry of Economy and Finance Agency website national Tax Administration.
(5) The form and content of form 140 “Application for the digital certificate” are set out in Annex. 1.
(6) An application for a digital certificate is completed, transmitted electronically and printed by the applications made available by the service “online”. The printed, signed and stamped by the taxpayer under the law shall be submitted by the person authorized to sign tax returns within 30 working days of electronic submission of the application to the General Directorate of Public Finance County or case, the General Directorate of Public Finance Bucharest, in whose jurisdiction the taxpayer is resident for tax.
(7) application in paper format shall be accompanied by the following documents:
-documents identity of the applicant, in original and copy;
-documents issued by the taxpayer, which shows applicant’s right to sign tax returns for the taxpayer.
(8) Based on the documents submitted, the fiscal reality check data included in the application and copy of the ID document of the applicant and the applicant’s right to sign the tax returns submitted when required.
(9) The information required for lifting the person requesting the digital certificate is transmitted by electronic mail to the address mentioned in the application for a digital certificate.
Art. 5
(1) digital certificate issued by the National Agency for Fiscal Administration is valid for a period of one year.
(2) Revocation of digital certificate holder shall be requested by completing and submitting a form 141, “Request to revoke the digital certificate”, located on the website of the Ministry of Economy and Finance, National Revenue Agency website. The request to revoke the digital certificate is transmitted by electronic means remotely through the functionality provided by the service “online”.
(3) The form and content of form 141 “Application for revocation of digital certificates” are set out in Annex. 2.
(4) Where the revocation of digital certificate is requested by a person other than the person to whom it was issued, the request to revoke the digital certificate is submitted on paper, signed and stamped by the taxpayer under the law, the general direction public finance county or, where applicable, the Directorate General of public Finance Bucharest, in whose jurisdiction the taxpayer is resident for tax. The request will be accompanied by the following documents:
-documents identity of the person requesting revocation of digital certificate, original and copy;
-documents issued by the taxpayer, which shows the person requesting the right to revoke the digital certificate.

CHAPTER III

Using qualified digital certificates,
issued under Law no. 455/2001
Art. 6.
In order to submit tax declarations under Art. 1 by remote electronic means, they can be signed by people who have qualified digital certificates issued by certification service providers accredited under Law no. 455/2001.
Art. 7.
(1) To use the service “online” available on the website of the Ministry of Economy and Finance, National Revenue Agency website, by persons referred to in Art. 6, it will do the following:
a) registration of the person holding the digital certificate, empowered by the taxpayer to sign tax returns, as a user of the service “online” available on the website of the Ministry of Economy and Finance, National Revenue Agency website;
b) submitting the form 150 “Application for the use of a digital certificate”, together with the document confirming the qualified digital certificate, the existing website of the Ministry of Economy and Finance, National Revenue Agency website. The confirmation document is submitted electronically, digitally signed by the applicant and certified by the electronic signature of the certifying authority.
(2) The form and content of form 150 “Application for the use of a digital certificate” and the document confirming the qualified digital certificate are set out in Annex. 3.
(3) The application for the use of a digital certificate is completed, transmitted electronically and printed by the applications made available by the service “online”.
The printed, signed and stamped by the taxpayer under the law shall be submitted by the person authorized to sign tax returns, the general direction of public finances county or, where applicable, the Directorate General of Public Finance Bucharest, in whose jurisdiction territorial tax payer resides.
(4) The application in paper form will be accompanied by the following documents:
-documents identity of the applicant, in original and copy;
-documents issued by the taxpayer, which shows applicant’s right to sign tax returns for the taxpayer.
(5) Based on the documents submitted, the fiscal reality check data included in the application and copy of the ID document of the applicant and the applicant’s right to sign the tax returns submitted when required.
(6) Confirmation of the right to use the service “online”, available on the website of the Ministry of Economy and Finance, the website of the National Agency for Fiscal Administration, signed electronically using a digital certificate issued by a service provider accredited certification under Law no. 455/2001, the person requesting is transmitted by electronic mail to the address mentioned in the application.
Art. 8.
(1) revocation of the right to use the service “online” available on the website of the Ministry of Economy and Finance, the website of the National Agency for Fiscal Administration, requesting the certificate holder qualified by completing and submitting the form 151 “Application for revocation right to use the online service statement submission “under the website of the Ministry of Economy and Finance, National Revenue Agency website. The request for revocation of the right to use the service “online” is transmitted by electronic means remotely through the functionality provided by the service “on-line”.
(2) The form and content of form 151 “Application for revocation of the right to use the service online statement submission” are set out in Annex. 4.
(3) Where the revocation of the right to use the service “online” is requested by a person other than the person for whom this right was given, “The demand for revocation of the right to use the service statement submission online “is filed on paper, signed and stamped by the taxpayer under the law of the general directorate of public finances county or, where applicable, the Directorate general of public Finance Bucharest, in whose jurisdiction the taxpayer is resident for tax . The request will be accompanied by the following documents:
-documents identity of the person requesting revocation of digital certificate, original and copy;
-documents issued by the taxpayer, which shows the person requesting the right to revoke the right to use the service “online”.

CHAPTER IV

Final provisions
Art. 9.
(1) The provisions of the head. II “request digital certificates issued by the National Agency for Fiscal Administration” shall cease to apply with effect from 1 May 2008. As of 1 May 2008, digital certificates can be requested only from accredited certification service providers under Law no. 455/2001.
(2) The provisions of the head. III “Using qualified digital certificates issued under Law no. 455/2001 on electronic signature” shall apply from 1 April 2008.
(3) Upon entry into force of this order any contrary provision is repealed.
Art. 10.
Directorate General for revenue administration procedures and the Directorate General of Information Technology within the National Agency for Fiscal Administration, the Directorate General of Public Finance Bucharest and county public finance directorates-general will carry out the provisions of this order.
Art. 11.
Appendixes. 1-4 *) are part of this order.

© 2017 Semnatura electronica, certificat digital – solutii CertDigital. Toate drepturile rezervate.
Happy Hosting este ghidul tau in online pentru gazduire web si inregistrare de domenii. Citeste blogul si afla mai multe!

text/javascript