15 January 2016 Romania implements new rules on doubtful receivable deductions, rulings and APAs During the end of December 2015, the Romanian Government published a new Law and two Orders regarding doubtful receivable deductions and binding tax rulings and advance pricing agreement (APAs), respectively. The Law and Orders are: - - Doubtful receivable deductions: Law no. 358/2015 for the approval of Emergency Government Ordinance no. 50/2015 for amending and completing Law no. 227/2015 regarding the Tax Code and Law no. 207/2015 regarding the Tax Procedure Code published in the Official Gazette no. 988 of December 31, 2015 - - Binding tax rulings: Order no. 3736/2015 approved the Procedure and the content of the request of binding tax rulings, published in the Official Gazette No. 964 of December 24, 2015 - - APAs: The Order no. 3735 from December 23, 2015 (Order no. 3735) was published in the Official Gazette no. 972 on December 29, 2015 Document ID: 2016-0109 |
