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1.1ÌýÌýÌýÌý Introduction: overview of income tax and domestic payroll system in Romania

Romanian tax year and the tax administration body

In Romania, the fiscal year is represented by the calendar year.

Romanian Ministry of Public Finance is the central tax authority, the institution responsible for coordinating the unitary application of tax legislation.

The National Agency for Fiscal Administration (ANAF) is a specialised body of the central public administration in Romania. It was established on 1 October 2003 under the subordination of the Ministry of Finance. This Agency has the role of ensuring the necessary resources for the Romanian state public expenditures through the effective and efficient collection and administration of taxes, duties, contributions and other amounts due to the general consolidated budget.

Key legislation

1. Ìý

   •ÌýÌýÌýÌý Government Decision No 518/1995 regarding certain rights and duties of the Romanian personnel sent abroad for undertaking temporary missions

2. Ìý

   •ÌýÌýÌýÌý Emergency Ordinance No 194/2002 regarding the regime of foreigners in Romania

3. Ìý

   •ÌýÌýÌýÌý Law No 53/2003 – Romanian Labour Code

4. Ìý

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