GEO 59/2010 increased taxes owed by individuals to buildings and cars. Act comes into force 07/01/2010 and change the Tax Code.
GEO 59/2010 amend Article 252 of the Tax Code which reads as follows:
"Increase tax payable by individuals who have multiple buildings
Article 252. - (1) Individuals who own two or more buildings due to a tax on buildings, increased as follows:
a) 65% for the first building outside of the home address;
b) 150% for the second building outside of the home address;
c) 300% for the third out of the building and following the address.
(2) not covered by paragraph. (1) individuals who own buildings acquired through legal succession.
(3) where two or more buildings outside of the home address, increased tax is determined by the order in which the property was acquired, as shown by documents showing ownership.
(4) Individuals under par. (1) are required to submit a special declaration to the specialized departments of local authorities in the area which they reside, as well as those which are located within range of their other buildings. The special declaration will be that provided by the methodological norms approved by Government decision. "
Two. In Article 263, paragraph (2) read as follows:
"(2) If any of the following vehicles, means of transport tax is calculated based on engine capacity thereof, by multiplying each group of 200 cm 3 or fraction of it with the corresponding amount in the following table:
Article II. - (1) For fiscal year 2010, the deadline for the payment of tax resulting from application of the provisions of this ordinance is December 31, 2010.
(2) Individuals who pay in full until September 30, 2010 taxes recalculated after applying the provisions of this ordinance, to differences in results, receive bonus determined by the decisions of local councils adopted for 2010.
Article III. - Nothing in this ordinance shall apply from 1 July 2010.
Article IV. - Within 15 days after the effective date of this ordinance, Ministry of Finance and Ministry of Interior shall develop rules for the application, approved by Government decision.
This tax on buildings, consider abuse and discrimination (although Crisis) at personelor multiple living spaces, especially the way it was designed. I mean the point where copropritarii, (in this case the husband and wife) are considered proprietary and taxed without mila.Consider the ordinance be reconsidered and clarified whether natural or famiiile are considered owners. Particular case, his wife owned an apartment before marriage in the name of the husband and wife together built a vacation home and is tabulated in the name of her husband (because burocratiei the system) and during marriage casa.Deci buy one in this case how be any of the three buildings owner husband, and to pay increased taxes for the second and third casa.Doresc balanced and grounded response. Sincerely Basil of M.ciuc
November 24th, 2010 at 2:50 pmHappy Birthday! Multumum all information provided.
I request to help me understand the criteria for classification of companies in the categories of taxpayers to small, medium and large.
All these categories are required to deposit decl. tax online in 2011?
PLease
Thank you
Ana Nae
Thanks
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January 5th, 2012 at 9:12 am