LETTER OF THE MAIN STATE TAX AUTHORITIES

of June 30, 2008 No. 17-6/2-12/573-2278

About application of provisions of Art. 294 of the Tax code

Territorial BEND DACM

GGNI, in connection with numerous addresses of economic agents and territorial tax authorities, concerning application of the tax sanctions provided by Art. 254 of the Tax code reports the following.

Practical value of structure of tax offense consists that it represents legislative model of qualification of specific violations, i.e. violation shall be qualified in strict accordance with the legislation which provides responsibility for that action, and no departures shall be allowed. Thus, qualification of violation by analogy is not allowed, and represents gross violation of the legislation.

The tax sanction is applied for illegal action in the amount of the specific amount or in percentage terms, and at all is not applied for method of its making, or making condition. Illegal action (action or failure to act) will be separately considered from conditions or methods of its making and shall not mix up.

The tax sanction is applied for each illegal action, i.e. for each case of identification of the activities performed by illegal methods. Thus, Art. 254 of the Tax code provides the following sanctions:

(1) Occupation activities in the absence of cash registers in case the existing regulations provide their use, attracts imposing of penalty in the amount of 5000 lei for each case;

(2) Occupation or with use of the defective, not sealed up in accordance with the established procedure or not registered in tax authorities cash registers attracts with activities without use of the available cash registers imposing of penalty in the amount of 6000 lei;

(2/1) Transportation by bus, the minibus, the bus classified by the stars and intended for long-distance routes, passengers without tickets, cash register receipts issued by cash registers with fiscal memory, or the document of the strict accounting on fixed price made according to the procedure, established by the Government, attracts imposing of penalty in the amount of 6000 lei.

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