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    Emergency Ordinance no. 12/2013 for the regulation of some financial-fiscal measures and the extension of some terms
Emergency Ordinance no. 12/2013 for the regulation of some financial-fiscal measures and the extension of some terms

(Published in the Official Gazette, Part I no. 127 of 08/03/2013).

In order to apply the principle of balance between fiscal consolidation policy and support for the business environment, as one of the foundations of the government program for the period 2013-2016, by revising the legislative framework in the field of payment facilities,
the fact that this framework can contribute to the achievement of the expected result, that of economic recovery,
Considering that the introduction of the possibility of rescheduling the payment facilities that have lost their validity is a measure that comes in support of the business environment and at the same time ensures both the collection from the state budget of the remaining installments from the lost payment schedule as well as current tax liabilities,
Considering that the extension of the scope of payment rescheduling to other categories of tax obligations currently excluded, the payment of which in a fixed period is an important burden for taxpayers, will lead to increased liquidity available to economic operators,
having regard to the request of the European Commission following which the Romanian authorities undertook to ensure the compliance of the provisions regarding the development on the Romanian territory of the profession of tax consultant by the tax consultants who obtained the professional qualification in another Member State of the European Union / 123 / EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market and Directive 2005/36 / EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications and the assumption by the Romanian authorities , as a deadline for amending the normative act regulating the exercise of the profession of tax consultant no later than March 15, 2013,
in order to avoid the European Union initiating actions to establish a breach by Romania of the obligations of a member state of the European Union,
taking into account the method of calculating the oil royalties, respectively quarterly, established by the Petroleum Law no. 238/2004 with subsequent amendments and completions, and the method of calculating the tax on additional income obtained as a result of deregulation of prices in the natural gas sector, respectively monthly, which involves reducing the tax base with the amount of monthly royalties,
taking into account the imminence of the first term for declaring and paying this tax, respectively the date of March 25, 2013, until which provisions are necessary to establish the method of calculating the amount of royalties related to additional income to be deducted to determine the tax base monthly, the lack of such measures leading to the impossibility of correctly determining the basis of the tax on additional income obtained as a result of deregulation of prices in the natural gas sector, due to the lack of information on the value of actual royalties,
to clarify issues related to the purchase price of natural gas from own domestic production for consumers,
taking into account the large volume of arrears registered by the administrative-territorial units / subdivisions towards the suppliers of goods, services and works of local public interest,
taking into account the provisions of the stand-by agreement between Romania and the International Monetary Fund, regarding the elimination of overdue payments, as well as the financial blockage faced by suppliers of goods, services and works, determined by non-payment obligations by beneficiary public institutions, in with a view to their economic recovery and the elimination of arrears of administrative-territorial units / subdivisions,
in order to ensure the legislative framework that allows the continued functioning of the capital and insurance market supervision institutions, respectively the National Securities Commission, the Insurance Supervisory Commission and the Private Pension System Supervision Commission, until the moment of taking over the activity by the Financial Supervisory Authority,
Considering that these elements concern the public interest and constitute emergency and extraordinary situations the regulation of which cannot be postponed,
pursuant to art. 115 para. (4) of the Romanian Constitution, republished,

The Government of Romania adopts this emergency ordinance.

Art. I. - Government Emergency Ordinance no. 29/2011 on the regulation of granting payment installments, published in the Official Gazette of Romania, Part I, no. 200 of March 22, 2011, approved by Law no. 15/2012, with subsequent amendments and completions, is amended and supplemented as follows:
1. In Article 3, after paragraph 1, two new paragraphs, paragraphs 11 and 12, are inserted with the following wording:
"(11) The provisions of paragraph (1) shall also apply for the fiscal obligations taken over by the National Agency for Fiscal Administration from another public authority as a result of the transfer of competence, in the situation when it takes place during a payment rescheduling. For this purpose, the competent fiscal body communicates to the taxpayer a payment notification regarding the individualized fiscal obligations in administrative acts taken over as a result of the transfer of competence, as well as the decisions regarding the related ancillary payment obligations.
(12) For the purposes of this emergency ordinance, fines of any kind that are made to the state budget are assimilated to fiscal obligations. "
2. In Article 3 (2), point (f) is amended to read as follows:
"f) receivables established by bodies other than those provided in art. 1 and sent for recovery to the National Agency for Fiscal Administration, according to the law, except for fines of any kind that are made to the state budget;
3. In Article 3, paragraph 21 is amended to read as follows:
"(21) The payment rescheduling is not granted for the fiscal obligations established by fiscal administrative acts which, at the date of issuing the fiscal attestation certificate, are suspended under the conditions of art. 14 or 15 of the Administrative Litigation Law No. 554/2004, with the amendments and subsequent additions. "
4. In Article 3, a new paragraph 22 is inserted after paragraph 21, with the following wording:
"(22) If the suspension of the execution of the fiscal administrative act ceases after the date of communication of a rescheduling decision, the taxpayer may request the inclusion in the rescheduling of the fiscal obligations that were subject to suspension, as well as the related ancillary fiscal obligations. The competent tax authorities shall communicate to the taxpayer a payment notification regarding the individualized tax obligations in administrative acts for which the suspension of execution has ceased, as well as the decisions regarding the related accessory payment obligations. "
5. After Article 5, a new Article 51 is inserted, with the following wording:

ARTICLE 51 Withdrawal of the request for rescheduling

(1) The application may be withdrawn by the taxpayer until the issuance of the payment rescheduling decision or of the rejection decision. The competent fiscal body communicates to the taxpayer the decision noting the withdrawal of the application.
2. By withdrawing the application, the taxpayer shall not lose the right to submit a new application. "
6. In Article 8 (3), point (a) is amended to read as follows:
"(a) in the case of applications submitted for the obligations provided for in Article 3 (2) and (21);".
7. In Article 8 (3), after point (d), a new point (e) is inserted, with the following wording:
"e) in case of total settlement, until the date of issuance of the payment rescheduling decision, of the fiscal obligations that were the object of the payment rescheduling request."
8. In Article 9, paragraphs 1, 11 and 14 are amended to read as follows:
"(1) Within a maximum of 30 days from the date of communication of the agreement in principle, the taxpayers must provide guarantees. At the duly justified request of the taxpayer, the competent tax authority may approve the extension of this period by a maximum of 30 days.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(11) By exception from the provisions of par. (9), in the situation where the goods are mortgaged / pledged in favor of other creditors, the guarantees constituted in the form provided in par. (2) lit. c) it must cover the value for which the mortgage / pledge was set up, as well as the amounts staggered for payment, the interests due during the payment rescheduling period, plus a percentage of up to 16% of the amounts staggered for payment, depending on the the payment.
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(14) During the payment rescheduling, the guarantee may be replaced or resized depending on the value of the remaining installments to be paid, at the request of the taxpayer. In this case, the additional percentage of the guarantee taken into account when determining the value of the guarantee shall be that in force on the date of replacement or resizing of the guarantee, corresponding to the time remaining in the payment rescheduling granted. "
9. In Article 9, after paragraph 11, two new paragraphs, paragraphs 12 and 13, are inserted with the following wording:
"(12) With the exception of the provisions of paragraph (1), the following categories of taxpayers are not obliged to provide guarantees:
a) public institutions, as defined by Law no. 500/2002 on public finances, with subsequent amendments and completions, as well as by Law no. 273/2006, with subsequent amendments and completions, as appropriate;
b) autonomous public authorities / services established by organic law;
c) the units and institutions of public law provided in art. 7 of the Government Ordinance no. 57/2002 on scientific research and technological development, approved with amendments and completions by Law no. 324/2003, with subsequent amendments and completions;
d) state higher education institutions.
(13) In the situation where the taxpayers provided in par. (12) lit. c) they own property whose value covers the values ​​provided in par. (9) or (11), as the case may be, they constitute guarantees under the conditions of this emergency ordinance. "
10. In Article 9 (2), point (d) is amended to read as follows:
"d) concluding a mortgage or pledge contract in favor of the competent fiscal body for the execution of the taxpayer's fiscal obligations for which there is a payment rescheduling agreement, having as object goods owned by a third party. These goods must be free of any encumbrances , unless they are seized exclusively by the competent fiscal body within the National Agency for Fiscal Administration, in compliance with the limits provided in paragraph (111). "
11. In Article 9, after paragraph 11, a new paragraph (111) is inserted, with the following wording:
"(111) By way of exception to the provisions of paragraph (9), securities lodged in the form provided for in paragraph (2) (d) shall cover the tax obligations of the guarantor for whom the competent tax authority instituted the seizure, as well as the staggered amounts taxpayers' interest, interest due during the payment rescheduling period, plus a percentage of up to 16% of the amounts rescheduled for payment, depending on the payment rescheduling period. "
12. In Article 9 after paragraph 16, a new paragraph (161) is inserted, with the following wording:
"(161) If, during the payment rescheduling, the good which is the object of the guarantee constituted according to paragraph (2) letters d) and paragraph (111) is executed by the fiscal body for the payment obligations of the guarantor, the taxpayer has the obligation to provide guarantees for the tax obligations remaining unpaid from the payment rescheduling.In this case, until the guarantee is established, the amounts remaining after the distribution are made unavailable in favor of the tax authority and will extinguish the remaining obligations from the payment constituted within the period provided for in Article 10 (1) (k). "
13. In Article 10 (1), points (a) and (g1) shall be amended to read as follows:
"a) to declare and pay, according to the law, the fiscal obligations administered by the National Agency for Fiscal Administration with payment terms starting with the date of communication of the payment rescheduling decision. paid by the 25th of the month following the due date provided by law, inclusive, or until the completion of the payment rescheduling in the situation where this term is fulfilled after the date of total settlement of the tax obligations rescheduled for payment;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g1) to pay, within maximum 30 days from the date of communication of the payment notification, the fiscal obligations established in fiscal administrative acts that have been suspended under the conditions of art. 14 or 15 of Law no. 554/2004, with the subsequent amendments and completions, and for which the suspension of the execution of the fiscal administrative act ceased after the date of communication of the payment rescheduling decision, except for the situation in which the taxpayer requested the rescheduling of these amounts; ".
14. In Article 10 (1), after point (g1), a new point (g2) is inserted, with the following wording:
"g2) to pay, within maximum 30 days from the date of communication of the payment notification, the fiscal obligations established by other authorities whose administration was transferred to the National Agency for Fiscal Administration after issuing a payment rescheduling decision, with unless the taxpayer has requested that these amounts be rescheduled. "
15. In Article 10 (1), after point (j), a new point (k) is inserted, with the following wording:
"k) to constitute the guarantee under the conditions provided for in Article 9 paragraph (161), within a maximum of 15 days from the date of communication, by the fiscal body, of the notification regarding the distribution of the amounts resulting from the capitalization of the goods."
16. In Article 10 (2), point (c) is repealed.
17. After Article 10, two new Articles, Articles 101 and 102, are inserted, with the following wording:

"ARTICLE 101 Modification of the decision on payment rescheduling during the period of validity of the rescheduling

(1) During the validity period of the rescheduling, the decision to reschedule the payment may be modified at the request of the taxpayer by including in the rescheduling the following fiscal obligations included in the fiscal attestation certificate issued by the competent fiscal body:
a) those provided in art. 3 para. (22);
b) those established by a taxation decision, prior to the issuance of a payment rescheduling decision, abolished in the procedure for resolving appeals and maintained by the new administrative act issued according to art. 216 para. (3) of the Fiscal Procedure Code;
c) the fiscal obligations established by other authorities whose administration has been transferred to the National Agency for Fiscal Administration after the issuance of a payment rescheduling decision.
(2) The application shall be submitted until the fulfillment of the term provided in art. 10 para. (1) lit. b), g1) or g2), as the case may be, and shall be resolved by the competent fiscal body by a decision to modify the payment rescheduling decision or a rejection decision, as the case may be.
(3) The amount and the terms of payment of the new rescheduling rates shall be established by rescheduling charts which are an integral part of the decision to modify the rescheduling payment decision.
(4) Along with the submission of the application, the taxpayer must also constitute the guarantees provided by this emergency ordinance, corresponding to the period of time remaining from the payment rescheduling granted.
(5) The taxpayer must not constitute guarantees in the situation when the value of the guarantees already constituted covers the fiscal obligations remaining from the rescheduling, as well as the fiscal obligations for which the modification of the payment rescheduling decision is requested. In the case of guarantees already established according to art. 9 para. (2) lit. d), an addendum to the mortgage / pledge agreement is concluded.
(6) The provisions of art. 171 shall apply accordingly to the penalties related to the amounts provided in par. (1).
(7) The taxpayer has the obligation to pay the amounts provided in par. (1) lit. a) -c) within 30 days from the date of communication of the rejection decision, in case the request to modify the rescheduling decision is rejected.

ARTICLE 102 Waiver of payment rescheduling

(1) The taxpayer may waive the payment rescheduling during its validity period, by submitting a request to waive the rescheduling.
(2) In case of waiving the rescheduling, the taxpayer must pay the remaining fiscal obligations from the rescheduling, until the date on which the loss of the validity of the rescheduling payment occurs. The provisions of art. 10 para. (4) and art. 171 para. (3) are applicable accordingly.
(3) In case of non-compliance with the obligation provided in par. (2), the provisions regarding the loss of validity of the payment rescheduling are applicable. "
18. In Article 13, the following two paragraphs, paragraphs 5 and 6, are inserted after paragraph 4, with the following wording:
"(5) The taxpayer may request the competent fiscal body to maintain a rescheduling whose validity has been lost due to non-compliance with the conditions provided in art. 10 paragraph (1) letters a) -h) and j), only once during the period of validity of the rescheduling, if it submits a request for this purpose before the execution of the guarantee by the competent fiscal body The request is solved by issuing a decision to maintain the validity of the rescheduling, keeping the initially approved rescheduling period.
(6) In order to maintain the validity of the rescheduling, the taxpayer has the obligation to pay the fiscal obligations due on the date of communication of the decision to maintain the validity of the rescheduling, except for those that were subject to rescheduling whose validity was lost, within 90 days communication of the decision. The provisions of art. 10 shall apply accordingly. "
19. In Article 151, paragraph 2 is amended to read as follows:
"(2) In case the application for granting the payment rescheduling has been rejected or withdrawn, the taxpayers provided in paragraph (1) must pay the fiscal obligations on whose payment depends the maintenance of the authorization, agreement or other similar administrative act in the purpose of maintaining the deed, within 15 days from the date of communication of the rejection decision or the decision noting the withdrawal of the application, in which case a new application for payment rescheduling may be submitted only after payment of these tax obligations . "
20. After Article 16, a new Article 161 is inserted, with the following wording:

"ARTICLE 161 Special provisions for taxpayers with low fiscal risk

(1) In the case of taxpayers with low fiscal risk, the competent fiscal body may approve the payment installment of the outstanding fiscal obligations, for a period of maximum 12 months, if the following conditions are cumulatively fulfilled:
a) the taxpayer submits a request to the competent fiscal body;
b) the conditions provided in art. 4, except for the one provided in par. (1) lit. b);
c) the taxpayer submits, within 30 days from the date of communication of the fiscal attestation certificate, a guarantee in the amount of at least 20% of the amounts that may be subject to payment rescheduling registered in the fiscal attestation certificate issued under the conditions of this emergency ordinance .
(2) For the purposes of this article, a taxpayer is considered to be of low fiscal risk who, at the date of submitting the application, meets, cumulatively, the following conditions:
a) does not have facts registered in the fiscal record;
b) none of the directors and / or associates has held, in the last 5 years prior to the submission of the application, the quality of administrator or associate in legal entities that have been liquidated or in which the insolvency procedure has been initiated and for which unpaid tax obligations have remained;
c) is not in temporary inactivity registered in the trade register or in registers kept by competent courts;
d) has no outstanding fiscal obligations longer than 6 months;
e) has not registered fiscal losses every year for the last 3 consecutive fiscal years.
(3) The application submitted according to the provisions of par. (1) lit. a) shall be settled by the competent fiscal body within 15 working days from the date of its registration. This term is extended with the period between the date of communication of the fiscal attestation certificate by the competent fiscal body and the date of submission of the guarantee by the taxpayer.
(4) Under the conditions of this article, taxpayers who, at the date of submitting the application, do not have outstanding tax obligations may request the payment rescheduling of the declared tax obligations, as well as of the tax obligations established by taxation decision and for which the due date or term has not expired. payment provided in art. 111 para. (2) of the Fiscal Procedure Code, as the case may be. "
Article II - Government Ordinance no. 71/2001 regarding the organization and exercise of the fiscal consultancy activity, published in the Official Gazette of Romania, Part I, no. 538 of September 1, 2001, approved with amendments by Law no. 198/2002, as subsequently amended and supplemented, is amended as follows:
1. In Article 9, paragraph 3 is repealed.
2. In Article 10, paragraphs 1 and 2 shall read as follows:
"Art. 10. - (1) The Chamber of Fiscal Consultants, hereinafter referred to as the Chamber, is a professional organization of public utility, a non-profit legal entity. The headquarters of the Chamber of Fiscal Consultants is in Bucharest, 13-19 Alecu Russo Street, et. 4, ap. 8 and 9, sector 2. The seat may be modified, in accordance with the law, by decision of the Superior Council of the Chamber.
(2) The Chamber is organized and functions on the basis of its own organization and functioning regulation, approved by decision of the Superior Council of the Chamber. "
3. Article 13 shall read as follows:
"Art. 13. - The Chamber shall cover its own expenses, which shall consist of:
a) the registration fee for the exam for assigning the quality of fiscal consultant;
b) the dues of the members of the Chamber;
c) receipts from the sale of own publications;
d) donations and sponsorships;
e) other income derived from fines or activities specific to the Chamber. "
4. Article 213 shall read as follows:
"Art. 213. - For citizens of the Member States of the European Union, the European Economic Area or the Swiss Confederation who wish to carry out the activity of tax consultant in Romania in the form provided in art. 211 letter a) and have acquired this quality in the Member State of Originally, the Chamber will recognize the qualifications, following an interview with the Evaluation Commission. "
5. Article 214 shall read as follows:
"Art. 214. - The Chamber establishes the composition of the Evaluation Commission, as well as the content and manner of conducting the interview."
6. Article 215 shall read as follows:

"Art. 215. - (1) The evaluation commission verifies if the experience acquired in exercising the quality of fiscal consultant is likely to cover in whole or in part the existing differences between the Romanian fiscal legislation and that of the Member State of origin in which it was obtained. the title of tax consultant.
(2) If, following the interview, the Evaluation Commission finds significant theoretical and practical differences between the level of his professional training and the professional competence requirements established by the Romanian normative acts, the applicant may choose to take an aptitude test or following an adaptation period, informing the Commission accordingly. Professional recognition does not operate until the applicant has achieved the measure he has opted for.
(3) The applicant shall inform the Chamber of the legal form of the exercise of the profession. "
7. Article 217 is repealed.
8. Article 218 is repealed.
Article III - Government Ordinance no. 7/2013 on the establishment of the tax on additional revenues obtained as a result of deregulation of prices in the natural gas sector, published in the Official Gazette of Romania, Part I, no. 53 of January 23, 2013, is amended and supplemented as follows:
1. In Article 2, a new paragraph 21 is inserted after paragraph 2, with the following wording:
"(21) The amount of additional income deductions deducted to determine the taxable amount in the first two months of the quarter shall be calculated on the basis of the average percentage of the oil royalty due for natural gas production for the quarter preceding the reference period for which it is calculated. the tax, and in the third month of the quarter, based on the average percentage of the oil royalty due in the current quarter. The average percentage shall be calculated as the ratio between the total value of the royalty due for natural gas production in the previous or current quarter, as the case may be, and the total value of natural gas production in the same quarters used to calculate the oil royalty. "
2. In Article 5, a new paragraph 3 is inserted after paragraph 2, with the following wording:
"(3) To the extent that the application of these provisions requires the issuance of instructions regarding the tax on additional revenues obtained as a result of deregulation of prices in the natural gas sector, they shall be issued by joint order of the Minister of Public Finance and the Minister of Economy. the opinion of the National Agency for Mineral Resources. "
3. In the Annex, the terms PRCC and PRCNC are amended as follows:
"PRCC - the purchase price of natural gas from domestic production for domestic consumers in 2012, respectively 45.71 lei / MWh, adjusted with the CPI rate in 2014;

..........................................................................................................................................................................................................................

PRCNC - the purchase price of natural gas from own domestic production for non-household consumers in 2012, respectively 45.71 lei / MWh, adjusted with the CPI rate in 2014; ".
Article IV. - (1) The provisions of art. It also applies to requests for payment rescheduling pending on the date of entry into force of this emergency ordinance.
(2) The provisions of art. I points 5 and 19 shall apply to withdrawal applications submitted after the date of entry into force of this emergency ordinance.
(3) The provisions of art. I point 13 shall apply to the declaratory obligations whose term expires after the date of entry into force of this emergency ordinance.
(4) The provisions of art. I point 18 also applies to taxpayers who have lost the validity of the payment rescheduling until the date of entry into force of this emergency ordinance, but for whom the fiscal obligations in question have not been extinguished.
(5) Taxpayers whose payment rescheduling applications have been rejected prior to the entry into force of this emergency ordinance may submit a new application for payment rescheduling after the entry into force of this emergency ordinance.
Art. V. - Starting with the date of entry into force of this emergency ordinance and until December 31, 2013, by derogation from the provisions of art. 33 para. (3) lit. b), para. (4) lit. f) and par. (6) lit. b) of Law no. 273/2006 on local public finances, with subsequent amendments and completions, the amount related to the percentage of 20%, respectively 15%, from the share deducted from the income tax of 18.5%, respectively 7%, and from the amounts deducted from the value added tax added for balancing local budgets, as well as the amounts withheld as a result of applying the degree of non-collection of local taxes and fees are distributed by decision of the county council, respectively of the General Council of Bucharest, for paying arrears from non-payment of operating expenses and / or for which they had approved budgetary provisions, in chronological order of seniority of arrears, as well as for supporting local development programs and infrastructure projects that require local co-financing. For the administrative-territorial units / subdivisions that register arrears, the county council, respectively the General Council of the Municipality of Bucharest, as the case may be, allocates priority amounts for the settlement of arrears. For the administrative-territorial units / subdivisions that do not register arrears, the county council, respectively the General Council of the Municipality of Bucharest, as the case may be, allocates amounts to support local development programs and infrastructure projects that require local co-financing.
Article VI. - (1) In the situation where an administrative-territorial unit / subdivision has the quality both debtor for outstanding payment obligations registered towards an economic operator, and creditor for the outstanding fiscal receivables to the local budget of the respective operator, it may operate settlement of mutual obligations within the limits of the lowest of the mutual claims.
(2) In case the availabilities of the local budgets are insufficient for the operation of extinguishing the obligations provided in par. (1), the units of the State Treasury will ensure the temporary balancing of the temporary cash gap of the local budget determined by the operation of extinguishing the obligations, from the availabilities of the general current account of the State Treasury.
(3) The amount granted for balancing the local budgets under the conditions of par. (2) may not exceed the level of the amount that is subject to the settlement of obligations and shall be fully recovered on the same working day on which it was granted, after the completion of the settlement operation. The recovery of the amount granted for balancing the local budgets will be carried out by debiting by the units of the State Treasury the revenue account of the local budget in which it was transferred.
(4) The procedure for applying this article shall be approved by order of the Minister of Public Finance.
Article VII. - In Article 2 of the Government Emergency Ordinance no. 3/2013 regarding the regulation of some measures for the reduction of some arrears from the economy, other financial measures, as well as the modification of some normative acts, published in the Official Gazette of Romania, Part I, no. 68 of January 31, 2013, paragraph 1 is amended and will have the following content:

"Art. 2. - (1) By exception from the provisions of art. 61 paragraph (1) and art. 63 paragraph (41) of Law no. 273/2006, with the subsequent amendments and completions, the administrative-territorial units / subdivisions may requests from the Ministry of Public Finance, until March 29, 2013, the contracting of loans from payments from privatization, registered in the general current account of the State Treasury, with a repayment term of maximum 5 years, up to the amount of 500,000 thousand lei, from the amount provided for in Article 1 paragraph (1) of Government Decision No. 1,182 / 2012 on the approval of the annual limits, for the years 2013, 2014 and 2015, for reimbursable financing that may be contracted and for withdrawals from reimbursable financing contracted or to be be contracted by the territorial administrative units / subdivisions, with the subsequent completions. "
Article VIII. - The terms provided in art. 22 para. (1) and art. 24 para. (1) of the Government Emergency Ordinance no. 93/2012 on the establishment, organization and functioning of the Financial Supervision Authority, published in the Official Gazette of Romania, Part I, no. 874 of December 21, 2012, is extended until April 30, 2013.
Article IX. - Government Emergency Ordinance no. 29/2011 on the regulation of granting payment installments, published in the Official Gazette of Romania, Part I, no. 200 of March 22, 2011, approved by Law no. 15/2012, with subsequent amendments and completions, as well as with those brought by this emergency ordinance, shall be republished in the Official Gazette of Romania, Part I, after the approval by law of this emergency ordinance, giving the texts a new numbering .
Art. X. - Government Ordinance no. 71/2001 regarding the organization and exercise of the fiscal consultancy activity, published in the Official Gazette of Romania, Part I, no. 538 of September 1, 2001, approved with amendments by Law no. 198/2002, with the subsequent amendments and completions, as well as with the amendments brought by this emergency ordinance, shall be republished in the Official Gazette of Romania, Part I, after the approval by law of this emergency ordinance, giving the texts a new numbering .
PRIME MINISTER
VICTOR-VIOREL PONTA
Countersign:
Deputy Prime Minister, Minister of Public Finance,
Daniel Chiţoiu

Minister Delegate for the Budget,
Liviu Voinea

Deputy Prime Minister, Minister of Regional Development
and public administration,
Nicolae-Liviu Dragnea

Minister of Economy,
Varujan Vosganian

Minister Delegate for Energy,
Constantin Niţă

Minister of National Education,
Remus Pricopie

Minister Delegate for Higher Education,
scientific research and technological development,
Mihnea Cosmin Costoiu

Minister of Foreign Affairs,
Titus Corlăţean

President of the National Agency for Mineral Resources,
Gheorghe Duţu
Bucharest, March 6, 2013
Nr. 12


15/02/2021
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