8.1.ÌýÌýÌýÌý Employer failures
The legal base regarding application of contravention fines in tax matters is represented by Title XI of Romanian Fiscal Procedure Code. Failure to file in due course the tax returns, non-withholding the amounts representing taxes and contributions, non-reporting of cross-border arrangements, etc, represent contraventions in accordance with this law. Fines vary between RON 1,000 and RON 100,000.
Tax contraventions sanctioning is governed
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