Ediţia în limba română

Publicat pe 13 martie 2011

Ediţia Română / Legislatie / Legislatie romaneasca

ORDIN nr. 724 din 4 februarie 2011 pentru aprobarea formularisticii prevazute de art. 118 si 120 din Legea nr. 571/2003 privind Codul fiscal si stabilirea competentelor in ceea ce priveste semnarea acestor formulare

ORDIN nr. 724 din 4 februarie 2011 pentru aprobarea formularisticii prevazute de art. 118 si 120 din Legea nr. 571/2003 privind Codul fiscal si stabilirea competentelor in ceea ce priveste semnarea acestor formulare
Publicat in Monitorul Oficial al Romaniei, Partea I Nr. 131 din 22 februarie 2011

Avand in vedere prevederile art. 1, art. 7, art. 40 alin. (2), art. 118 si ale art. 120 din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare,

In conformitate cu prevederile Conventiilor de evitare a dublei impuneri referitoare la rezidenta si, respectiv, la modalitatea de evitare a dublei impuneri,

In temeiul prevederilor art. 10 alin. (4) din Hotararea Guvernului nr. 34/2009 privind organizarea si functionarea Ministerului Finantelor Publice, cu modificarile si completarile ulterioare,

ministrul finantelor publice emite urmatorul ordin:

Art. 1. - Se aproba formularistica elaborata in temeiul art. 7, art. 40 alin. (2), art. 118 si al art. 120 din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare, prevazuta in anexele nr. 1-16 care fac parte integranta din prezentul ordin, dupa cum urmeaza:

a) Cerere pentru eliberarea certificatului de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ...................., pentru persoane juridice romane (anexa nr. 1);
b) Certificat de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ..................., pentru persoane juridice romane (anexa nr. 2);
c) Cerere pentru eliberarea certificatului de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ..................., pentru persoane fizice rezidente in Romania (anexa nr. 3);
d) Certificat de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ...................., pentru persoane fizice rezidente in Romania (anexa nr. 4);
e) Cerere pentru eliberarea certificatului de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ...................., pentru persoane fizice rezidente in Romania care desfasoara activitate independenta (anexa nr. 5);
f) Certificat de rezidenta fiscala privind aplicarea Conventiei/ Acordului de evitare a dublei impuneri dintre Romania si ....................., pentru persoane fizice rezidente in Romania care desfasoara activitate independenta (anexa nr. 6);
g) Cerere pentru eliberarea certificatului de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si .................., pentru persoane rezidente in Romania (anexa nr. 7);
h) Certificat de rezidenta fiscala privind aplicarea Conventiei/ Acordului de evitare a dublei impuneri dintre Romania si ......................, pentru persoane rezidente in Romania (anexa nr. 8);
i) Cerere pentru eliberarea certificatului privind atestarea impozitului platit in Romania de persoane juridice straine (anexa nr. 9);
j) Certificat privind atestarea impozitului platit in Romania de persoane juridice straine (anexa nr. 10);
k) Cerere pentru eliberarea certificatului privind atestarea impozitului platit in Romania de persoane fizice nerezidente (anexa nr. 11);
l) Certificat privind atestarea impozitului platit in Romania de persoane fizice nerezidente (anexa nr. 12);
m) Cerere referitoare la eliberarea certificatului privind atestarea activitatii desfasurate in Romania de catre sediul permanent al persoanei juridice straine (anexa nr. 13);
n) Certificat privind atestarea activitatii desfasurate in Romania de catre sediul permanent al unei persoane juridice straine (anexa nr. 14);
o) Declaratie pentru exceptarea de la impunere in Romania a platilor de dobanzi si redevente efectuate de o intreprindere rezidenta sau de un sediu permanent situat in Romania catre o intreprindere asociata rezidenta in alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb sau catre un sediu permanent situat in alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb (anexa nr. 15);
p) Declaratie pentru exceptarea de la impunere in Romania a platilor de dividende efectuate de o persoana juridica romana sau de o persoana juridica cu sediul social in Romania, infiintata potrivit legislatiei europene, unei persoane juridice rezidente intr-un alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb sau unui sediu permanent al unei intreprinderi dintr-un stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb situat in alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb (anexa nr. 16).

Art. 2. - Formularele prevazute la art. 1 lit. a), c), e), g) i), k), m), o) si p) se intocmesc si se semneaza de catre solicitanti in conformitate cu precizarile privind completarea acestora.

Art. 3. - Formularele prevazute la art. 1 lit. b), d), f), h), j), l) si n) redactate in limbile romana si engleza se completeaza, se semneaza si se elibereaza de catre organul fiscal competent, fiind semnate de conducatorul unitatii fiscale, potrivit competentelor.

Art. 4. - Formularistica prevazuta la art. 1 poate fi adaptata in functie de situatia concreta a contribuabilului.

Art. 5. - Autoritatile fiscale prevazute la art. 3 vor completa in limba engleza si vor semna certificatele de rezidenta fiscala pentru persoanele juridice romane si pentru persoanele fizice rezidente in Romania, respectiv certificatele privind atestarea impozitului platit in Romania de catre persoanele nerezidente, eliberate de organele competente ale statelor cu care Romania are incheiate conventii/acorduri de evitare a dublei impuneri.

Art. 6. - Pentru persoanele nerezidente a caror evidenta din punct de vedere fiscal este condusa in mod efectiv de catre Directia Generala a Finantelor Publice a Municipiului Bucuresti, prevederile art. 3 si 4 se realizeaza prin aceasta directie generala.

Art. 7. - Certificatele intocmite si semnate potrivit prezentului ordin se elibereaza solicitantilor, cu plata taxelor de timbru prevazute de legislatia in vigoare.

Art. 8. - Formularele prevazute la art. 1 lit. a), c), e), g), i), k), m), o) si p), prezentate in anexele nr. 1, 3, 5, 7, 9, 11, 13, 15 si 16, care fac parte integranta din prezentul ordin, se editeaza si/sau se completeaza de catre solicitanti in format word si incepand cu data de 1 iulie 2011 aceste formulare se vor edita si/sau se vor completa cu ajutorul unei aplicatii informatice elaborate in acest scop de catre Ministerul Finantelor Publice. Aplicatia informatica va fi pusa la dispozitia solicitantilor, pe site-ul Ministerului Finantelor Publice, la adresa www.mfinante.ro sau www.anaf.mfinante.ro, precum si prin intermediul autoritatilor fiscale, dupa caz, prevazute la art. 3.

Art. 9. - Formularele prevazute la art. 1 lit. b), d), f), h), j), l) si n), prezentate in anexele nr. 2, 4, 6, 8, 10, 12 si 14, care fac parte integranta din prezentul ordin, se editeaza si/sau se completeaza de catre organul fiscal competent in format word si incepand cu data de 1 iulie 2011 aceste formulare se vor edita si/sau se vor completa cu ajutorul unei aplicatii informatice elaborate in acest scop de catre Ministerul Finantelor Publice.

Art. 10. - Directia legislatie impozite directe si Directia generala a tehnologiei informatiei din cadrul Ministerului Finantelor Publice, Directia generala proceduri pentru administrarea veniturilor, Directia generala metodologii fiscale, indrumare si asistenta a contribuabililor, Directia generala de administrare a marilor contribuabili, precum si directiile generale ale finantelor publice judetene si a municipiului Bucuresti din cadrul Agentiei Nationale de Administrare Fiscala vor duce la indeplinire prevederile prezentului ordin.

Art. 11. - La data intrarii in vigoare a prezentului ordin se abroga Ordinul ministrului finantelor nr. 1.798/1998 pentru aprobarea formularisticii referitoare la aplicarea conventiilor de evitare a dublei impuneri si stabilirea competentelor privind semnarea acestor formulare, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 358 din 22 septembrie 1998, precum si orice alte dispozitii contrare acestuia.

Art. 12. - Prezentul ordin se publica in Monitorul Oficial al Romaniei, Partea I.

Ministrul finantelor publice,
Gheorghe Ialomitianu

ANEXA Nr. 1:

ANNEX No 1

Societatea ................................ (denumirea completa a solicitantului persoana juridica) .......................................
The company ............................ (full name of the applicant legal person) ..............................................................
Codul de identificare fiscala nr. .............................................
Tax Identification code no
Localitatea ............................................................................
City
Str. ............................................................... nr. ..............
Street ........................................................... no. ................
Telefon................................
Phone
Nr. si data inregistrarii la autoritatea fiscala
No and date of registration at the tax authority
............................/..............................

CERERE¹

APPLICATION
pentru eliberarea certificatului de rezidenta fiscala
for the issuance of the certificate of tax residence
privind aplicarea Conventiei/Acordului de evitare a dublei impuneri
in order to apply the Convention/Agreement for the avoidance of double taxation
____
¹ Cererea referitoare la eliberarea certificatului se depune la organul fiscal competent in a carui evidenta contribuabilul este inregistrat, potrivit legii. The application regarding the issuance of the certificate shall be submitted to the competent tax authority where the taxpayeris registered, according to the law.
___
dintre Romania si .......................................... (denumirea statului cu care Romania are incheiata/incheiat conventie/acord) ....................................., pentru persoane juridice romane
between Romania and ............... (name of the State that has a Convention/Agreement concluded with Romania) .................................for Romanian legal persons
Societatea .................................................. (denumirea completa a solicitantului persoana juridica) ........................................., rezidenta in Romania,
The company ............................................... (full name of the applicant legal person), ................................................................... resident in Romania
cu sediul in localitatea ................................................., adresa .....................................................................................................,
with the head office located in .................................. address ..................................
sectorul/judetul ................., detinatoare a certificatului de inregistrare la registrul comertului nr. .............., eliberat la data de..............,
sector/county .................. holder of the certificate of registration at the trade register no ............................. issued on
si avand codul de identificare fiscala nr. ................................................, atribuit la data de ................................................,
and having the tax Identification code no ........................................... assigned on .......................................
solicit, in baza art. 7 coroborat cu art. 118 din Codul fiscal, eliberarea certificatului de rezidenta fiscala pe anul/perioada ....................,
I hereby request, based on article 7 and on article 118 of the Fiscal Code, the issuance of the certificate of tax residence for the year/period
in vederea aplicarii prevederilor Conventiei/Acordului de evitare a dublei impuneri dintre Romania
in order to apply the provisions of the Convention/Agreement for the avoidance of double taxation between Romania
si ............................. (denumirea statului cu care Romania are incheiata/incheiat conventie/acord) ..........................................................................
and .............................. (name of the State that has a Convention/Agreement concluded with Romania) ..........................................

Reprezentantul firmei: ..........................................................
The representative of the company
Semnatura:................................................................
Signature
Functia:.................................................................
Title
(functia persoanei autorizate sa reprezinte persoana juridica)
(title of the person authorized to represent the legal person)
Data: ......................................
Date
Stampila:
Stamp

1. Denumire: Cerere referitoare la eliberarea certificatului de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si................., pentru persoane juridice romane.
2. Format: A4.
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se difuzeaza: gratuit.
5. Se utilizeaza: la solicitarea certificatului de rezidenta fiscala privind aplicarea conventiei/acordului de evitare a dublei impuneri, pentru persoane juridice romane.
6. Se intocmeste in: un exemplar de persoana juridica rezidenta solicitanta.
7. Circula: la organul fiscal.
8. Se arhiveaza: la organul fiscal.

ANEXA Nr. 2:

ANNEX No 2

(1).......................................................................
Adresa:..............................................................
Address
E-mail:................................................................
E-mail address
Nr. si data eliberarii ........................../..................
No and date of issuance

Numele si prenumele:
Name and first name
Semnatura: .................
Signature
Functia (5):.................
Title
Stampila:
Stamp

II.
PRECIZARI
EXPLANATIONS
A) Certificatul se completeaza si se elibereaza de catre organul fiscal competent.
The certificate shall be filled in and issued by the competent tax authority
B) Explicatii privind completarea certificatului:
How to fill in the certificate:

(1) Se inscrie denumirea organului fiscal, avandu-se in vedere precizarea de la lit. A).
The name of the tax authority shall be filled in, taking into account the explanation from letter A).

(2) Se inscrie denumirea persoanei juridice romane inregistrate, potrivit legii, care solicita certificatul.
The name of the incorporated Romanian legal person that has requested the certificate shall be filled in, according to the law.

(3) Se inscrie denumirea statului cu care Romania are incheiata/incheiat conventie/acord de evitare a dublei impuneri.
The name of the state that has a Convention/Agreement for the avoidance of double taxation concluded with Romania shall be filled in.

(4) Se inscrie anul/perioada pentru care este valabil certificatul.
The year/period for which the certificate is valid shall be filled in.

(5) Certificatul va fi semnat de conducatorul organului fiscal, potrivit competentelor.
The certificate shall be signed by the head of the tax authority, according to his/her responsibility

C) Certificatul se completeaza in 2 (doua) exemplare, dintre care unul cuprinzand formularul in limbile romana si engleza se inmaneaza persoanei juridice romane si unul cuprinzand formularul in limbile romana si engleza ramane la organul fiscal emitent.
The certificate shall be filled in in duplicate, one Romanian and English form is handed in to the Romanian legal person and the other Romanian and English form stays with the issuing tax authority.

III.
1. Denumire: Certificat de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ................., pentru persoane juridice romane.
2. Format: A4.
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se utilizeaza: la aplicarea conventiei/acordului de evitare a dublei impuneri, in cazul persoanelor juridice romane.
5. Se intocmeste in: doua exemplare de organul fiscal.
6. Circula:
- la solicitant, persoana juridica - original;
- la organul fiscal - original.
7. Se arhiveaza: la organul fiscal.

ANEXA Nr. 3:

ANNEX No 3
Nr. si data inregistrarii la autoritatea fiscala
No and date of registration at the tax authority
........................./...............................

I.
CERERE¹
___
¹ Cererea referitoare la eliberarea certificatului se depune la organul fiscal competent in a carui evidenta contribuabilul este inregistrat, potrivit legii.
The application regarding the issuance of the certificate shall be submitted to the competent tax authority where the taxpayer is registered, according to the law.
Cererea poate fi completata si depusa la organul fiscal de catre persoana fizica rezidenta in Romania, personal sau prin reprezentant/imputernicit, caz in care se anexeaza si actul de imputernicire in original sau in copie legalizata.
The application may be filled in and submitted to the tax authority by the individual resident in Romania or by his representative/commissioner. In the latter case, the original of the power of attorney or a legalized copy of it shall be enclosed.
___
APPLICATION
pentru eliberarea certificatului de rezidenta fiscala
for the issuance of the certificate of tax residence
privind aplicarea Conventiei/Acordului de evitare a dublei impuneri
in order to apply the Convention/Agreement for the avoidance of double taxation
dintre Romania si ............................................ (denumirea statului cu care Romania are incheiata/incheiat conventie/acord) ........................................., pentru persoane fizice rezidente in Romania
between Romania and ................... (name of the State that has a Convention/Agreement concluded with Romania) .......................... for individuals resident in Romania

Subsemnatul, .................................................., rezident in Romania²,
___
² Se anexeaza copia actelor doveditoare privind rezidenta pentru persoanele fizice nerezidente care indeplinesc conditiile de rezidenta prevazute la art. 7 alin. (1) pct. 23 lit. b) si c) din Codul fiscal timp de 3 ani consecutiv, fiind supuse impozitului pe veniturile obtinute din orice sursa atat din Romania, cat si din afara Romaniei, incepand cu al patrulea an fiscal; de exemplu, buletin/carte de identitate/pasaport, permis de munca (atunci cand este cazul) si declaratie pe propria raspundere privind perioada (perioadele) si locul (locurile) de prezenta in Romania.
A copy of the documents proving residence shall be enclosed for non-resident individuals that fulfill the residence conditions provided for in article 7, paragraph (1), point 23, letters b) and c) of the Fiscal Code for 3 consecutive years and being subject to taxation for the income derived from any source, both from Romania and abroad, starting with the fourth fiscal year; for instance, identity card/ID/passport, work permit (when appropriate) and statutory declaration regarding the period (periods) and the place (places) of presence in Romania.
___
The undersigned, ............................................................... resident in Romania
cu domiciliul fiscal in localitatea ...................................., adresa ..............................................................................
with the fiscal domicile located in .....................................address ...................................,
sectorul/judetul ..............................................,
sector/county
posesor al buletinului/cartii de identitate/pasaportului/permisului de munca seria .................. nr. ........................... (seria si numarul unuia dintre documentele mentionate) ........................,
owner of the identity card/ID/passport/work permit .......................................... (series and number of one of the mentioned documents) ..................
eliberat(a) de .............. la data de ................, si avand codul numeric personal/numarul de identificare fiscala ......................................,
issued by ....................on ................................. and having the personal identification number/tax Identification number
solicit, in baza art. 7 coroborat cu art. 118 din Codul fiscal, eliberarea certificatului de rezidenta fiscala
I hereby request, based on art. 7 and on article 118 of the Fiscal Code, the issuance of the certificate of tax residence
pe anul/perioada ..............., in vederea aplicarii prevederilor Conventiei/Acordului de evitare a dublei impuneri dintre
for the year/period ............... in order to apply the provisions of the Convention/Agreement for the avoidance of double taxation between
Romania si ............................... (denumirea statului cu care Romania are incheiata/incheiat conventie/acord) ...............................................................
Romania and .............................. (name of the State that has a Convention/Agreement concluded with Romania) ...........................................
Semnatura: .............................................
Signature
Data: ....................................................
Date
____
|_| Reprezentantul/Imputernicitul persoanei fizice rezidente in Romania
The representative/commissioner of the individual resident in Romania
Nume si prenume: ......................................................................
Name and first name
Domiciliu fiscal: ...................................................................
Fiscal domicile
Cod numeric personal: ...............................................................
Personal identification number
Semnatura: ...........................................
Signature
Data: ....................................................
Date

II.
1. Denumire: Cerere pentru eliberarea certificatului de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si .................., pentru persoane fizice rezidente in Romania.
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se difuzeaza: gratuit.
5. Se utilizeaza: la solicitarea certificatului de rezidenta fiscala privind aplicarea conventiei/acordului de evitare a dublei impuneri, pentru persoane fizice rezidente in Romania.
6. Se intocmeste in: un exemplar de persoana fizica rezidenta solicitanta sau de reprezentantul fiscal al acesteia, dupa caz.
7. Circula: la organul fiscal.
8. Se arhiveaza: la organul fiscal.

ANEXA Nr. 4:

ANNEX No 4
(1).......................................................................
Adresa: ..............................................................
Address
E-mail:................................................................
E-mail address
Nr. si data eliberarii........................../..................
No and date of issuance

Numele si prenumele: ............................................................
Name and first name
Semnatura: .....................................................
Signature
Functia (5):..............................................................
Title
Stampila:
Stamp

II.
PRECIZARI
EXPLANATIONS

A) Certificatul se completeaza si se elibereaza de catre organul fiscal competent.
The certificate shall be filled in and issued by the competent tax authority.

B) Explicatii privind completarea certificatului:
How to fill in the certificate:

(1) Se inscrie denumirea organului fiscal, avandu-se in vedere precizarile de la lit. A).
The name of the tax authority shall be filled in, taking into account the explanations from letter A).

(2) Se inscrie denumirea statului cu care Romania are incheiata/incheiat conventie/acord de evitare a dublei impuneri.
The name of the state that has a Convention/Agreement for the avoidance of double taxation concluded with Romania shall be filled in.

(3) Se inscriu numele si prenumele persoanei fizice rezidente in Romania care solicita certificatul.
The name and first name of the individual resident in Romania who has applied for the certificate shall be filled in.

(4) Se inscrie anul/perioada pentru care este valabil certificatul.
The year/period for which the certificate is valid shall be filled in.

(5) Certificatul va fi semnat de conducatorul organului fiscal, potrivit competentelor.
The certificate shall be signed by the head of the tax authority, according to his/her responsibility

C) Certificatul se completeaza in 2 (doua) exemplare, dintre care unul cuprinzand formularul in limbile romana si engleza se inmaneaza persoanei fizice rezidente in Romania sau reprezentantului/imputernicitului acesteia si unul cuprinzand formularul in limbile romana si engleza ramane la organul fiscal emitent.
The certificate shall be filled in in duplicate, one Romanian and English form for the individual resident in Romania or his/her representative/commissioner and the other Romanian and English form stays with the issuing tax authority.

III.
1. Denumire: Certificat de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ............................, pentru persoane fizice rezidente in Romania
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se utilizeaza: la aplicarea conventiei pentru evitarea dublei impuneri, in cazul persoanelor fizice rezidente in Romania.
5. Se intocmeste in: doua exemplare de organul fiscal.
6. Circula:
- la solicitant, persoana fizica - original;
- la organul fiscal - original.
7. Se arhiveaza: la organul fiscal.

ANEXA Nr. 5:

ANNEX No 5
Nr. si data inregistrarii la autoritatea fiscala
No and date of registration at the tax authority
................../......................
CERERE¹
____
¹ Cererea referitoare la eliberarea certificatului se depune la organul fiscal competent in a carui raza teritoriala se afla domiciliul fiscal al persoanei fizice care desfasoara activitate independenta.
The application regarding the issuance of the certificate shall be submitted to the competent tax authority where the fiscal domicile of the individual carrying on an independent activity is situated.
Cererea poate fi completata si depusa la organul fiscal de catre persoana fizica rezidenta in Romania care desfasoara activitate independenta, personal sau prin reprezentant/imputernicit, caz in care se anexeaza si actul de imputernicire in original ori in copie legalizata.
The application can be filled in and submitted to the tax authoritiy by the individual resident in Romania carrying on an independent activity or by his/her representative/commissioner. In the latter case, the original of the power of attorney or a legalized copy of it shall be enclosed.
___
APPLICATION
pentru eliberarea certificatului de rezidenta fiscala
for the issuance of the certificate of tax residence
privind aplicarea Conventiei/Acordului de evitare a dublei impuneri
in order to apply the Convention/Agreement for the avoidance of double taxation
dintre Romania si ................................... (denumirea statului cu care Romania are incheiata/incheiat conventie/acord) ............................................,
between Romania and ................................ (name of the State that has a Convention/Agreement concluded with Romania)
pentru persoane fizice rezidente in Romania care desfasoara activitate independenta
for individuals resident in Romania carrying on an independent activity
Subsemnatul,....................................................................., rezident in Romania²,
___
² Se anexeaza copia actelor doveditoare privind rezidenta pentru persoanele fizice nerezidente care indeplinesc conditiile de rezidenta prevazute la art. 7 alin. (1) pct. 23 lit. b) si c) din Codul fiscal timp de 3 ani consecutiv, fiind supuse impozitului pe veniturile obtinute din orice sursa atat din Romania, cat si din afara Romaniei, incepand cu al patrulea an fiscal; de exemplu, carte de identitate/pasaport, permis de munca (atunci cand este cazul) si declaratie pe propria raspundere privind perioada (perioadele) si locul (locurile) de sedere in Romania.
A copy of the documents proving residence shall be enclosed for non-resident individuals that fulfill the residence conditions provided for in article 7, paragraph (1), point 23, letters b) and c) of the Fiscal Code for 3 consecutive years and being subject to taxation for the income derived from any source, both from Romania and abroad, starting with the fourth fiscal year; for instance, identity card/ID/passport, work permit (when appropriate) and statutory declaration regarding the period (periods) and the place (places) of presence in Romania
___
The undersigned ................................................................................... resident in Romania
cu domiciliul fiscal in localitatea ....................., adresa ...................................., sectorul/judetul .......................,
with the fiscal domicile located in ..................... address ................................... sector/county
posesor al buletinului/cartii de identitate/pasaportului/permisului de munca seria ............................ nr. ............. (seria si numarul unuia dintre documentele mentionate) ...........................
owner of the identity card/ID/passport/work permit ....................................... (series and number of one of the mentioned documents) .................
eliberat(a) de ............... la data de ..............., si avand codul numeric personal/numarul de identificare fiscala..............................,
issued by .................. on ..............................and having the personal Identification number/tax Identification number
solicit, in baza art. 7 coroborat cu art. 118 din Codul fiscal, eliberarea certificatului de rezidenta fiscala pe
I hereby request, based on article 7 and on article 118 of the Fiscal Code, the issuance of the certificate of tax residence for
anul/perioada ........................, in vederea aplicarii prevederilor Conventiei/Acordului de evitare a dublei impuneri
the year/period ...................... in order to apply the provisions of the Convention/Agreement for the avoidance of double taxation
dintre Romania si ...................... (denumirea statului cu care Romania are incheiata/incheiat conventie/acord) .......................................
between Romania and .................... (name of the State that has a Convention/Agreement concluded with Romania)
Mentionez ca desfasor activitate independenta in cadrul .......................................... (denumire).............................................,
Please note that I am carrying on an independent activity at ............................. (name) ..................................
cu sediul in localitatea ........................, adresa ................................................................, sectorul/judetul ....................,
with the head office located in ................. address ............................................................. sector/county ........................
cod de inregistrare fiscala ....................., cod postal ............, telefon ................., e-mail ..................................................
tax registration code ........................................ postal code .............. phone .................. e-mail address .................................
Semnatura: .........................................
Signature
Data: ..................................................
Date
|_| Reprezentantul/Imputernicitul persoanei fizice rezidente in Romania care desfasoara activitate independenta
The representative/commissioner of the individual resident in Romania carrying on an independent activity
Denumire/Nume si prenume: .........................................
Name/Name and first name
Domiciliu fiscal: .............................................................
Fiscal domicile
Cod de identificare fiscala: ....................................
Tax Identification code
Semnatura: ...............................
Signature
Data: ...........................
Date

III.
1. Denumire: Cerere pentru eliberarea certificatului de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si .................., pentru persoane fizice rezidente in Romania care desfasoara activitate independenta
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se difuzeaza: gratuit.
5. Se utilizeaza: la solicitarea certificatului de rezidenta fiscala privind aplicarea conventiei/acordului de evitare a dublei impuneri pentru persoane fizice rezidente in Romania care desfasoara activitate independenta.
6. Se intocmeste in: un exemplar de persoana fizica rezidenta solicitanta sau de reprezentantul fiscal al acesteia, dupa caz.
7. Circula: la organul fiscal.
8. Se arhiveaza: la organul fiscal.

ANEXA Nr. 6:

ANNEX No 6
(1).......................................................................
Adresa: ..............................................................
Address
E-mail:................................................................
E-mail address
Nr. si data eliberarii ........................../..................
No and date of issuance

I.
CERTIFICAT
CERTIFICATE
de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri
of tax residence in order to apply the Convention/Agreement for the avoidance of double taxation
dintre Romania si (2)...............................................................,
between Romania and
pentru persoane fizice rezidente in Romania care desfasoara activitate independenta
for individuals resident in Romania carrying on an independent activity
Organul fiscal (1) ..................................................., in baza cererii inregistrate cu nr. si data ................/............................
The tax authority ......................................................based on the application registered with no and date
si a documentelor anexate la cerere, atesta ca domnul/doamna (3) .......................................................................................,
and the documents enclosed to the application, hereby certifies that Mr./Mrs.
cu domiciliul fiscal in localitatea ......................, adresa ....................................................................., sectorul/judetul ........................,
with the fiscal domicile located in ....................... address .................................................................... sector/county ................................
si avand codul numeric personal/numarul de identificare fiscala ........................................................., este rezident(a) in Romania
and having the personal Identification number/tax Identification number .............................................. is resident in Romania
si ii sunt aplicabile prevederile Conventiei/Acordului de evitare a dublei impuneri dintre Romania si (2) ........................................
and he/she is subject to the provisions of the Convention/Agreement for the avoidance of double taxation between Romania and
Persoana rezidenta in Romania desfasoara activitate independenta in cadrul ............................ (denumire) ...........................................,
The individual resident in Romania carries on an independent activity at ................. (name) ..........
avand codul de identificare fiscala nr. ...............................................
having the tax Identification code no
Prezentul certificat eliberat la data de ....................... este valabil pentru anul/perioada (4) ................................................
This certificate issued on ............................................. is valid for the year/period ....................................
Numele si prenumele: .....................................................
Name and first name
Semnatura:..............................................
Signature
Functia (5): ...............................................
Title
Stampila:
Stamp

II.
PRECIZARI
EXPLANATIONS

A) Certificatul se completeaza si se elibereaza de catre organul fiscal competent.
The certificate shall be filled in and issued by the competent tax authority

B) Explicatii privind completarea certificatului:
How to fill in the certificate:

(1) Se inscrie denumirea organului fiscal, avandu-se in vedere precizarile de la lit. A).
The name of the tax authority shall be filled in, taking into account the explanations from letter A).

(4) Se inscrie anul/perioada pentru care este valabil certificatul.
The year/period for which the certificate is valid shall be filled in.

(5) Certificatul va fi semnat de conducatorul organului fiscal, potrivit competentelor.
The certificate shall be signed by the head of the tax authority, according to his/her responsibility

C) Certificatul se completeaza in 2 (doua) exemplare, dintre care unul cuprinzand formularul in limbile romana si engleza se inmaneaza persoanei fizice rezidente in Romania care desfasoara activitate independenta sau reprezentantului/imputernicitului acesteia si unul cuprinzand formularul in limbile romana si engleza ramane la organul fiscal emitent.
The Certificate shall be filled in in duplicate, one Romanian and English form is handed in to the individual resident in Romania carrying on an independent activity or to his/her representative/commissioner and the other Romanian and English form stays with the issuing tax authority.

III.
1. Denumire: Certificat de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ............................, pentru persoane fizice rezidente in Romania care desfasoara activitate independenta.
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se utilizeaza: la aplicarea conventiei/acordului de evitare a dublei impuneri, in cazul persoanelor fizice rezidente in Romania care desfasoara activitate independenta.
5. Se intocmeste in: 2 exemplare de organul fiscal.
6. Circula:
- la solicitant, persoana fizica - original;
- la organul fiscal - original.
7. Se arhiveaza: la organul fiscal.

ANEXA Nr. 7:

ANNEX No 7
Asocierea ......................................................
Association
Codul de identificare fiscala .............................
Tax identification code
Localitatea .....................................................
City
Str. ........................................... nr. ..............
Street ......................................... no ................
Telefon ..........................................................
Phone
Nr. si data inregistrarii la autoritatea fiscala
No and date of registration at the tax authority
............................../..............................

I.
CERERE
APPLICATION
pentru eliberarea certificatului de rezidenta fiscala
for the issuance of the certificate of tax residence
privind aplicarea Conventiei/Acordului de evitare a dublei impuneri
in order to apply the Convention/Agreement for the avoidance of double taxation
dintre Romania si ............................... (denumirea statului cu care Romania are incheiata/incheiat conventie/acord) ........................................, pentru persoane rezidente in Romania
between Romania and ............................... (name of the State that has a Convention/Agreement concluded with Romania) ............................................... for persons resident in Romania
Subsemnatul, ..........................................................., rezident in Romania¹,
___
¹ Se anexeaza "Certificatul de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ................................,pentru persoane fizice rezidente in Romania" eliberat de organul fiscal in a carui evidenta persoana fizica este inregistrata, potrivit legii.
A copy of the "Certificate of tax residence in order to apply the Convention/Agreement for the avoidance of double taxation between Romania and ..............................., for individuals resident in Romania", issued by the tax authority where the individual is registered, according to the law, shall be enclosed.
___
The undersigned .................................................................... resident in Romania
cu domiciliul fiscal in localitatea ...................................................., adresa ......................................................................................,
with the fiscal domicile located in ................................................. address ................................................................................,
sectorul/judetul ...........................................................................,
sector/county ................................................................................
posesor al buletinului/cartii de identitate/pasaportului/permisului de munca seria ..................... nr. ......... (seria si numarul unuia dintre documentele mentionate) .................................,
owner of the identity card/ID/passport/work permit ................................................... (series and number of one of the mentioned documents) .............
eliberat(a) de ..............................., la data de ..............................., si avand codul numeric personal/numarul de identificare fiscala
issued by .......................................... on ..............................................and having the personal identification number/tax identification number
........................., solicit, in baza art. 7 coroborat cu art. 118 din Codul fiscal eliberarea certificatului de rezidenta fiscala
I hereby request, based on article 7 and on article 118 of the Fiscal Code, the issuance of the certificate of tax residence
pentru anul/perioada ....................., in vederea aplicarii prevederilor Conventiei/Acordului de evitare a dublei impuneri dintre Romania si
for the year/period .................. in order to apply the provisions of the Convention/Agreement for the avoidance of double taxation between Romania and
..........................................................
(denumirea statului cu care Romania are incheiata/incheiat conventie/acord)
(name of the State that has a Convention/Agreement concluded with Romania)
Numele si prenumele: .........................................................
Name and first name
(solicitant/reprezentant/imputernicit)
applicant/representative/commissioner)
Data:
Date
Semnatura: ..........................................................................
Signature
Societatea ........................... (denumirea completa a solicitantului persoana juridica) ........................................., rezidenta in Romania²,
___
² Se anexeaza "Certificatul de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ......................, pentru persoane juridice romane", eliberat de organul fiscal in a carui evidenta persoana juridica este inregistrata, potrivit legii.
A copy of the "Certificate of tax residence in order to apply the Convention/Agreement for the avoidance of double taxation between Romania and ......................,for Romanian legal persons", issued by the tax authority where the legal person is registered, according to the law, shall be enclosed.
____
The company ........................................................ (full name of the applicant legal person) ........................................... resident in Romania
cu sediul in localitatea ..................................................., adresa .....................................................................................................,
with the head office located in ....................................... address ........................................................................................................
sectorul/judetul ............................, detinatoare a certificatului de inregistrare la registrul comertului nr. ...........................................,
sector/county ................................holder of the certificate of registration at the Trade Register no
eliberat la data de ........................., si avand codul de identificare fiscala nr. ............................, atribuit in data de ...........................,
issued on ..........................................and having the tax identification code no .................................. assigned on ................................
solicit, in baza art. 7 coroborat cu art. 118 din Codul fiscal, eliberarea certificatului de rezidenta fiscala pe anul/perioada ....................,
I hereby request, based on article 7 and on article 118 of the Fiscal Code, the issuance of the certificate of tax residence for the year/period
in vederea aplicarii prevederilor Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ............... (denumirea statului cu care Romania are incheiata/incheiat conventie/acord) .............................
in order to apply the provisions of the Convention/Agreement for the avoidance double taxation between Romania and ...........................(name of the State that has a Convention/ Agreement concluded with Romania) .................................
Reprezentantul firmei:.........................................................
The representative of the company
Semnatura: ..........................................................................
Signature
Functia: ............. (functia persoanei autorizate sa reprezinte persoana juridica) ...................................................................
Title .................................(title of the person authorized to represent the legal person) .........................................
Data:..............
Date
Stampila:
Stamp
___________
Rezidentul/Rezidentii fiscal(i) in Romania mai sus mentionati se constituie in asocierea fara personalitate juridica de tipul:
The above-mentioned fiscal resident/residents in Romania is/are part of the association without legal personality in the following form:
|_| intreprindere familiala
Family enterprise
|_| Societate civila profesionala
Professional civil society
|_| Alte tipuri de asocieri
Other types of associations
si are urmatoarele date de identificare:
and has the following identification data:
Denumirea completa a asocierii: ......................................................................
Full name of the association
Codul de identificare fiscala:........................................................................
Tax identification code
Adresa: ..................................................................................................
Address
Se solicita eliberarea certificatului de rezidenta fiscala pe anul/perioada .............................., in vederea aplicarii prevederilor
The issuance of the certificate of tax residence is requested for the year/period ................................ in order to apply the provisions
Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ......................................., pentru rezidentul/rezidentii fiscal(i)
Of the Convention/Agreement for the avoidance of double taxation between Romania and ..................... for the fiscal resident/residents
in Romania care isi desfasoara activitatea in Romania in cadrul asocierii fara personalitate juridica³ mentionata mai sus.
___
³ Se anexeaza contractul de asociere.
The contract of association shall be enclosed.
___
in Romania carrying on their activity in Romania in the above-mentioned association without legal personality.
Numele si prenumele:.............................................................
Name and first name
(solicitant)
(applicant)
Data: ................................
Date
Semnatura:................................................................
Signature
___________
|_| Reprezentantul/Imputernicitul asocierii fara personalitate juridica
The representative/commissioner of the association without legal personality
Denumirea/Nume si prenume:........................................
Name/Name and first name
Domiciliu fiscal:............................................
Fiscal domicile
Cod de identificare fiscala: .................................
Tax identification code
Semnatura:........................................
Signature
Data:...........................
Date

II.
PRECIZARI
EXPLANATIONS

A) Fiecare contribuabil, partener al asocierii fara personalitate juridica, va solicita organului fiscal in a carui evidenta este inregistrat, eliberarea certificatului de rezidenta fiscala, iar pe baza acestora si a cererii prevazute in anexa nr. 7 la prezentul ordin, organul fiscal, in a carui evidenta este inregistrata asocierea fara personalitate juridica, va elibera "Certificatul de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ..............................................................,pentru persoane rezidente in Romania" prevazut in anexa nr. 8 la prezentul ordin.
Each of the taxpayers that are partners of the association without legal personality will request to the tax authority where he/she/it is registered the issuance of the certificate of tax residence. Based on these certificates and on the application provided in annex 7 of the present ruling, the tax authority where the association without legal personality is registered shall issue the "Certificate of tax residence in order to apply the Convention/Agreement for the avoidance of double taxation between Romania and ..............................................,for persons resident in Romania" provided in annex 8 of the present ruling.

B) Se va completa o singura cerere pentru toti partenerii din asociere.
Only one application for all the partners in the association shall be submitted.
Cererea poate fi intocmita si depusa la organul fiscal de catre una dintre persoanele partenere in asociere, personal sau prin reprezentantul/imputernicitul asocierii, caz in care se anexeaza si actul de imputernicire in original sau in copie legalizata.
The application may be filled in and submitted to the tax authority by one of the partners in the association or by the representative/commissioner of the association. In the latter case, the original of the power of attorney or a legalized copy of it shall be enclosed.

III.
1. Denumire: Cerere pentru eliberarea certificatului de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ....................., pentru persoane rezidente in Romania
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se difuzeaza: gratuit.
5. Se utilizeaza: la solicitarea certificatului de rezidenta fiscala privind aplicarea conventiei/acordului de evitare a dublei impuneri, pentru persoane rezidente in Romania.
6. Se intocmeste in: un exemplar de persoana rezidenta solicitanta sau de reprezentantul fiscal al acesteia, dupa caz.
7. Circula: la organul fiscal
8. Se arhiveaza: la organul fiscal.

ANEXA Nr. 8:

ANNEX No 8
(1).......................................................................
Adresa: ..............................................................
Address
E-mail: ................................................................
E-mail address
Nr. si data eliberarii ........................../..................
No and date of issuance

I.
CERTIFICAT
CERTIFICATE
de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri
of tax residence in order to apply the Convention/Agreement for the avoidance of double taxation
dintre Romania si (2) ....................................................., pentru persoane rezidente in Romania
between Romania and ................................................... for persons resident in Romania
Organul fiscal (1) .......................................................................................,
The tax authority
in baza cererii inregistrate cu nr. si data ............................./.................................... si a documentelor anexate la cerere, atesta ca
based on the application registered with no and data ................................... and the documents enclosed to the application, hereby certifies that
asocierea fara personalitate juridica (3)............................................................, cu domiciliul fiscal in localitatea .............................,
the association without legal personality .......................................................... with the fiscal domicile located in
adresa ......................................................................................, sectorul/judetul...............................,
address .................................................................................... sector/county
si avand codul de identificare fiscala nr. ......................., desfasoara activitate in Romania, iar fiecare dintre contribuabilii listati mai jos
and having the tax identification code no .......................... is carrying on an activity in Romania and each of the taxpayers listed below
este rezident in Romania si ii sunt aplicabile prevederile Conventiei/Acordului de evitare a dublei impuneri dintre Romania si (2) ...........
is resident in Romania and he/she/it is subject to the provisions of the Convention/Agreement for the avoidance of double taxation between Romania and
.........................................:
domnul/doamna (4) .........................................., cu domiciliul fiscal in localitatea ...................., sectorul/judetul ..............,
Mr./Mrs. ............................................................. with the fiscal domicile located in ............................. sector/county ..................
si avand codul numeric personal/numarul de identificare fiscala ......................................................................................................
and having the personal identification number/tax identification number
Societatea (5) ............................................................................., cu sediul in localitatea ....................................................,
The Company ........................................................................... with the head office located in .........................................
sectorul/judetul .............................., si avand codul de identificare fiscala nr. .................
sector/county .................................. and having the tax identification code no ..................................
Prezentul certificat eliberat la data de .......................... este valabil pentru anul/perioada (6) .............................................
This certificate issued on ............................................. is valid for the year/period
Numele si prenumele: .........................
Name and first name
Semnatura: ..........................................
Signature
Functia (7): .........................................
Title
Data: .........................
Date
Stampila:
Stamp

II.
PRECIZARI
EXPLANATIONS

A) Certificatul se completeaza de catre organul fiscal competent.
The certificate shall be filled in by the competent tax authority.

B) Certificatul se elibereaza de catre organul fiscal la care asocierea este inregistrata in evidenta fiscala.
The certificate is issued by the tax authority where the association is registered for tax purposes.

C) Fiecare contribuabil, partener al asocierii fara personalitate juridica, va solicita organului fiscal, in a carui evidenta este inregistrat, eliberarea certificatului de rezidenta fiscala, iar pe baza acestora si a cererii prevazute in anexa nr. 7 la prezentul ordin, organul fiscal, in a carui evidenta este inregistrata asocierea fara personalitate juridica, va elibera "Certificatul de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ......................, pentru persoane rezidente in Romania" prevazut in anexa nr. 8 la prezentul ordin.
Each of the taxpayers that are partners of the association without legal personality will request to the tax authority where he/she/it is registered the issuance of the certificate of tax residence. Based on these certificates and on the application provided in annex 7 of the present ruling, the tax authority where the association without legal personality is registered shall issue the "Certificate of tax residence in order to apply the Convention/Agreement for the avoidance of double taxation between Romania and ......................... for persons resident in Romania" provided in annex 8 of the present ruling.

D) Explicatii privind completarea certificatului:
How to fill in the certificate

(1) Se inscrie denumirea organului fiscal, avandu-se in vedere precizarile de la lit. B).
The name of the tax authority shall be filled in, taking into account the explanations from letter B).

(3) Se inscriu datele de identificare ale asocierii fara personalitate juridica care isi desfasoara activitatea in Romania.
The identification data of the association without legal personality that carries on an activity in Romania shall be filled in.

(4) Se inscriu numele si prenumele fiecareia dintre persoanele fizice rezidente in Romania, partener in asocierea fara personalitate juridica.
The name and first name of each of the individuals resident in Romania, who is a partner of the association without legal personality, shall be filled in.

(5) Se inscrie denumirea fiecareia dintre persoanele juridice rezidente in Romania, potrivit legii, partener in asocierea fara personalitate juridica.
The name of each of the legal persons resident in Romania, which is a partner of the association without legal personality, shall be filled in, according to the law.

(6) Se inscrie anul/perioada pentru care este valabil certificatul.
The year/period for which the certificate is valid shall be filled in.

(7) Certificatul va fi semnat de conducatorul organului fiscal, potrivit competentelor.
The certificate shall be signed by the head of the tax authority, according to his/her responsibility

E) Certificatul se completeaza in 2 (doua) exemplare, dintre care unul cuprinzand formularul in limbile romana si engleza se inmaneaza uneia dintre persoanele partenere in asociere, personal sau reprezentantului/imputernicitului asocierii, si unul cuprinzand formularul in limbile romana si engleza ramane la organul fiscal emitent.
The certificate shall be filled in in duplicate, one Romanian and English form for one of the partners in the association or the representative/commissioner of the association and the other Romanian and English form stays with the issuing tax authority.

III.
1. Denumire: Certificat de rezidenta fiscala privind aplicarea Conventiei/Acordului de evitare a dublei impuneri dintre Romania si ............................, pentru persoane rezidente in Romania
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se utilizeaza: la aplicarea conventiei/acordului de evitare a dublei impuneri, in cazul persoanelor rezidente in Romania.
5. Se intocmeste in: doua exemplare de organul fiscal.
6. Circula:
- la solicitant, persoana rezidenta - original;
- la organul fiscal - original.
7. Se arhiveaza: la organul fiscal.

ANEXA Nr. 9:

ANNEX No 9
Societatea (13) ................. (denumirea completa a persoanei juridice) ....................................................
The company ........................(full name of the legal person) ..........................................
Localitatea ................................................
City
Str. .................................... nr. ..................
Street .................................... no .......................
Telefon ......................................................
Phone
Fax .............................................................
Nr. si data inregistrarii la autoritatea fiscala (9)
No and date of registration at the tax authority
.........................................

I.
CERERE1
APPLICATION
pentru eliberarea certificatului privind atestarea impozitului platit in Romania de persoane juridice straine
for the issuance of the certificate attesting the tax paid in Romania by foreign legal persons
Reprezentantul persoanei juridice straine (1) ........................................................., rezidenta a (2) ......................................,
The representative of the foreign legal person ............................................. resident of ......................
cu sediul in localitatea (3)................................................................., adresa (4) .............................................................................,
with the head office located in .......................................................... address ...................................................
si inregistrata la autoritatea fiscala din (5)............................................, solicit, in baza art. 120 din Codul fiscal/
and registered at the tax authority in ....................................................... I hereby request, based on article 120 of the Fiscal Code/
Conventiei de evitare a dublei impuneri incheiate intre Romania si ...................................., eliberarea certificatului prin care se atesta
on the Convention for the avoidance of double taxation between Romania and ................ the issuance of the certificate that attests
impozitul platit, aferent veniturilor realizate din Romania in perioada ............, din anul .........., de la rezidentul roman (6) ....................,
the tax paid, for the income derived from Romania during ........................in the year ..................... from the Romanian resident
cu sediul in localitatea (7) ..........................................................., adresa ........................................, sectorul/judetul ......................
with the head office located in ................................................ address ................................................ sector/county
____
a)Veniturile obtinute din Romania (11):
Income derived from Romania

Veniturile au fost impozitate conform (10):
Income has been subject to taxation according to

b)Profitul realizat din Romania (12):
Profit derived from Romania

|_| Reprezentantul/Imputernicitul persoanei juridice straine
The representative/commissioner of the foreign legal person
Denumire/Nume si prenume:........................................
Name/Name and first name
Domiciliu fiscal: ............................................................
Fiscal domicile
Cod de identificare fiscala:...........................................
Tax identification code
____
|_| Solicit eliberarea unui duplicat al certificatului privind atestarea impozitului platit in Romania de persoane juridice straine
I hereby request the issuance of a duplicate of the certificate attesting the tax paid in Romania by foreign legal persons
care a fost emis cu nr. ......................................... de organul fiscal ......................................................., la data de .......................
issued with no ....................................................... by the tax authority ................................................. on ..............................
Datele inscrise in prezenta cerere corespund realitatii.
The data presented in this application is real.
Numele si prenumele solicitantului/reprezentantului/imputernicitului: ......................
Name and first name of the applicant/representative/commissioner
Semnatura: ..........................................
Signature
Functia (8):..........................................
Title
Data: .........................
Date
Stampila:
Stamp

II.
PRECIZARI
EXPLANATIONS

A)1 Cererea poate fi intocmita si depusa la organul fiscal de catre persoana juridica straina, personal sau prin reprezentant/imputernicit, caz in care se anexeaza si actul de imputernicire in original ori in copie legalizata.
The application may be filled in and submitted to the tax authority by the foreign legal persson or through a representative/commissioner. In this latter case, the original of the power of attorney ora legalized copy ofit shall be submitted.

B) Explicatii privind completarea cererii:
How to fill in the certificate:

(1) Se inscrie denumirea persoanei juridice straine care solicita sau pentru care se solicita certificatul.
The name of the foreign legal person applying for or for which the certificate is requested shall be filled in.

(2) Se inscrie denumirea statului in care este rezidenta persoana juridica straina care solicita sau pentru care se solicita certificatul.
The name of the state where the foreign legal person applying for or for which the certificate is requested is resident shall be filled in.

(3) Se inscrie denumirea localitatii in care isi are sediul persoana juridica straina care solicita eliberarea certificatului.
The name of the place where the head office of the foreign legal person applying for the certificate is located shall be filled in.

(4) Se inscrie adresa completa a persoanei juridice straine.
The full address of the foreign legal person shall be filled in.

(5) Se inscrie statul in care este inregistrata persoana juridica straina.
The state where the foreign legal person is registered shall be filled in.

(6) Se inscrie denumirea rezidentului roman care a platit venitul persoanei juridice straine.
The name of the Romanian resident that has paid the income to the foreign legal person shall be filled in.

(7) Se inscrie denumirea localitatii in care isi are sediul platitorul de venit rezident roman care a platit venitul persoanei juridice straine.
The name of the place where the head office of the Romanian resident that has paid the income to the foreign legal person is registered shall be filled in.

(8) Se inscrie functia persoanei autorizate sa reprezinte persoana juridica straina.
The name of the person authorized to represent the foreign legal person shall be filled in.

(9) Cererea se depune la organul fiscal in a carui evidenta contribuabilul este inregistrat sau la organul fiscal unde este inregistrat platitorul de venit in cazul impozitelor retinute prin stopaj la sursa, respectiv la organul fiscal in a carui raza teritoriala se afla situat sediul permanent, dupa caz.
The application shall be submitted to the tax authority where the taxpayer is registered or to the tax authority where the payer of the income is registered for taxes withheld at source or to the tax authority where the permanent establishment is registered, as the case may be.

(10) Se bifeaza casuta corespunzatoare referitoare la impozitarea veniturilor persoanelor juridice straine.
Tick the box that corresponds to the taxation of the income derived by foreign legal persons.

(11) Se va inscrie natura venitului obtinut din Romania de nerezidenti.
The type of income derived from Romania by non-residents shall be filled in.
Pentru a se elibera "Certificatul privind atestarea impozitului platit in Romania de persoane juridice straine", se anexeaza la prezenta cerere copii ale documentelor prin care se face dovada realizarii venitului si a platii impozitului datorat de persoana juridica straina, solicitate de organele fiscale (de exemplu, facturi, contracte, dispozitii de plata valutare externe, ordine de plata a impozitelor si alte documente care pot fi utile organului fiscal pentru atestarea impozitului platit in Romania de persoanele juridice straine), iar in situatia in care s-au aplicat prevederile conventiei de evitare a dublei impuneri, se va anexa si copia certificatului de rezidenta fiscala al persoanei juridice straine, tradus si legalizat de organul autorizat din Romania. Daca cererea pentru eliberarea "Certificatului privind atestarea impozitului platit in Romania de persoane juridice straine" este depusa de catre platitorul de venit, persoana juridica romana, se va anexa si imputernicirea data acesteia de catre persoana juridica straina.
In order to issue the "Certificate attesting the tax paid in Romania by foreign legal persons", copies of the documents proving the income derived and the payment of the tax owed by the foreign legal person requested by the tax authorities shall be submitted to this application (for instance: invoices, contracts, foreign currency payment orders, tax payment orders and other documents that may be useful to the tax authority for attesting the tax paid in Romania by foreign legal persons). If the provisions of a Convention for the avoidance of double taxation have been applied, a copy of the certificate of tax residence for the foreign legal person, translated and legalized by the Romanian authorized body shall be submitted. If the application for the issuance of the "Certificate attesting the tax paid in Romania by foreign legal persons" is submitted by the Romanian legal person that has paid the income, the power of attorney given by the foreign legal person shall be enclosed.

(12) Se va inscrie profitul realizat din Romania de nerezidenti.
The profit derived from Romania by non-residents shall be filled in.
Pentru a se elibera "Certificatul privind atestarea impozitului platit in Romania de persoane juridice straine", se anexeaza la prezenta cerere copii ale documentelor prin care se face dovada realizarii profitului si a platii impozitului datorat de persoana juridica straina, solicitate de organele fiscale (de exemplu, declaratii fiscale, ordine de plata a impozitelor si alte documente care pot fi utile organului fiscal pentru atestarea impozitului pe profit platit in Romania de persoanele juridice straine), iar in situatia in care s-au aplicat prevederile conventiei de evitare a dublei impuneri, se va anexa si copia certificatului de rezidenta fiscala al persoanei juridice nerezidente, tradus si legalizat de organul autorizat din Romania. Daca cererea pentru eliberarea "Certificatului privind atestarea impozitului platit in Romania de persoane juridice straine" este depusa de catre platitorul de venit, persoana juridica romana, se va anexa si imputernicirea data acesteia de catre persoana juridica straina.
In order to issue the "Certificate attesting the tax paid in Romania by foreign legal persons", copies of the documents proving the profit derived and the payment of the tax owed by the foreign legal person requested by the tax authorities shall be submitted to this application (for instance: tax declarations, tax payment orders and other documents that may be useful to the tax authority for attesting the tax paid in Romania by foreign legal persons). If the provisions of a Convention for the avoidance of double taxation have been applied, a copy of the certificate of tax residence for the foreign legal person, translated and legalized by the Romanian authorized body, shall be submitted. If the application for the issuance of the "Certificate attesting the tax paid in Romania by foreign legal persons" is submitted by the Romanian legal person that has paid the income, the power of attorney given by the foreign legal person shall be enclosed.

(13) Se inscrie denumirea persoanei juridice straine sau a platitorului de venit in numele acesteia.
The name of the foreign legal person or the payer of the income on behalf of the foreign legal person shall be filled in.

C) Pentru persoanele juridice straine care solicita eliberarea unui certificat pentru venituri care sunt scutite de impozit, conform legislatiei fiscale romane sau conventiilor/acordurilor de evitare a dublei impuneri, in coloana 3 "Cota de impozit" se inscrie "0%".
For the foreign legal persons that request the issuance of a certificate for income exempted from tax according to the Romanian legislation or the Conventions/Agreements for the avoidance of double taxation, "0%" shall be filled in in column 3 "Tax rate".

III.
1. Denumire: Cerere pentru eliberarea certificatului privind atestarea impozitului platit in Romania de persoane juridice straine
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se difuzeaza: gratuit.
5. Se utilizeaza: la solicitarea certificatului privind atestarea impozitului platit in Romania de catre persoana juridica straina.
6. Se intocmeste in: un exemplar de persoana juridica straina.
7. Circula: la organul fiscal.
8. Se arhiveaza: la organul fiscal.

ANEXA Nr. 10:

ANNEX No 10
(1).......................................................................
Adresa: ..............................................................
Address
E-mail: ................................................................
E-mail address
Nr. si data eliberarii ........................../..................
No and date of issuance

I.
CERTIFICAT
CERTIFICATE
privind atestarea impozitului platit in Romania de persoane juridice straine
attesting the tax paid in Romania by foreign legal persons
Organul fiscal (1) .....................................................................,
The tax authority
pe baza Cererii inregistrate cu nr. si data ............../................. si a documentatiei prezentate, atesta ca persoana juridica straina (2)
based on the application registered with no and date ........................... and the submitted documents, hereby certifies that the foreign legal person
..............................................., rezidenta a (3) ......................................................., cu sediul in localitatea (4) ...............................,
resident of ....................................................................................... with the head office located in
a realizat venituri in perioada ................................ din anul ................. de la rezidentul roman (5) .......................................................,
has received income during .................................... in the year ................ from the Romanian resident ................................
cu sediul in localitatea (6) ............................................................., adresa ......................................................................................,
with the head office located .................................... in address ............................
sectorul/judetul .............................................., si impozitele platite aferente veniturilor realizate din Romania sunt urmatoarele:
sector/county .................................................... and the taxes paid for the income derived from Romania are the following
a)Veniturile obtinute din Romania (7):
Income derived from Romania

Veniturile au fost impozitate conform (8):
The income has been subject to taxation according to

b)Profitul realizat din Romania (9):
Profit derived from Romania

Numele si prenumele: .........................
Name and first name
Semnatura: ..........................................
Signature
Functia (10): .........................................
Title
Data: .........................
Date
Stampila:
Stamp

II.
PRECIZARI
EXPLANATIONS

A) Datele din cuprinsul certificatului se completeaza de catre organul fiscal competent.
The data contained in the certificate shall be filled in by the competent tax authority.

B) Certificatul se elibereaza de catre organul fiscal in a carui evidenta contribuabilul este inregistrat sau de catre organul fiscal unde platitorul de venit este inregistrat, in cazul impozitelor retinute prin stopaj la sursa, respectiv de catre organul fiscal in a carui raza teritoriala se afla situat sediul permanent, dupa caz.
The certificate is issued by the tax authority where the taxpayer is registered or by the tax authority where the payer of the income is registered for taxes withheld at source or by the tax authority where the permanent establishment is registered, as the case may be.

C) Explicatii privind completarea certificatului:
How to fill in the certificate

(1) Se inscrie denumirea organului fiscal, avandu-se in vedere precizarile de la lit. B).
The name of the tax authority shall be filled in, taking into account the explanations from letter B).

(2) Se inscrie denumirea persoanei juridice straine pentru care se elibereaza certificatul.
The name of the foreign legal person for which the certificate is issued shall be filled in.

(3) Se inscrie denumirea statului al carui rezident este beneficiarul venitului din Romania.
The name of the state where the beneficiary of the income from Romania is resident shall be filled in.

(4) Se inscrie denumirea localitatii in care isi are sediul persoana juridica straina care solicita eliberarea certificatului.
The name of the place where the head office of the foreign legal person that has requested the issuance of the certificate is registered shall be filled in.

(5) Se inscrie denumirea rezidentului roman care a platit venitul persoanei juridice straine.
The name of the Romanian resident that has paid the income to the foreign legal person shall be filled in.

(6) Se inscrie denumirea localitatii in care isi are sediul platitorul de venit rezident roman.
The name of the place where the head office of the Romanian resident that has paid the income is registered shall be filled in.

(7) Organul fiscal va inscrie natura venitului obtinut din Romania de persoanele juridice straine.
The tax authority shall fill in the type of income derived from Romania by foreign legal persons.
Sumele ce se inscriu in acest certificat au la baza datele din documentele aflate in posesia platitorului de venit rezident roman sau oricarei alte entitati inregistrate in Romania, potrivit legii, platitoare de venituri, prin care se face dovada realizarii veniturilor de catre persoana juridica straina si a platii impozitelor datorate de aceasta potrivit conventiei/acordului de evitare a dublei impuneri sau a Codului fiscal, date solicitate de organele fiscale si aflate in evidenta fiscala a acestor autoritati.
The amounts contained in this certificate are based on the data shown in the documents presented by the Romanian resident that has paid the income or by any other entity registered in Romania according to the law that has paid the income, attesting that the income was derived from Romania by the foreign legal person and that the taxes owed by it were paid according to the Convention/Agreement for the avoidance of double taxation or the Fiscal Code, data that was requested by the tax authorities and included in the fiscal records of these authorities.

(8) Se bifeaza casuta corespunzatoare, referitoare la impozitarea veniturilor persoanelor juridice straine.
Tick the box that corresponds to the taxation of the income derived by foreign legal persons.

(9) Autoritatea fiscala va inscrie profitul realizat din Romania de persoane juridice straine.
The tax authority shall fill in the profit derived from Romania by foreign legal persons.
Sumele se stabilesc pe baza declaratiei anuale de impozit pe profit depuse potrivit Codului fiscal si a documentelor care atesta plata impozitului la bugetul statului roman.
The amounts are determined based on the annual profit tax declaration submitted according to the Fiscal Code and on the documents attesting the payment of the tax to the Romanian state budget.

(10) Certificatul va fi semnat de conducatorul organului fiscal, potrivit competentelor.
The certificate shall be signed by the head of the tax authority, according to his/her responsibility

D) Pentru persoanele juridice straine care solicita eliberarea unui certificat pentru veniturile care sunt scutite de impozit conform legislatiei fiscale romane sau conventiilor/acordurilor de evitare a dublei impuneri, in coloana 3 "Cota de impozit" se inscrie "0%".
For the foreign legal persons that request the issuance of a certificate for income exempted from tax according to the Romanian legislation or the Conventions/Agreements for the avoidance of double taxation, "0%" shall be filled in in column 3 "Tax rate".

E) Certificatul se completeaza in 2 (doua) exemplare, dintre care unul cuprinzand formularul in limbile romana si engleza se inmaneaza persoanei juridice straine sau reprezentantului/imputernicitului persoanei juridice straine, dupa caz, si unul cuprinzand formularul in limbile romana si engleza ramane la organul fiscal emitent.
The certificate shall be filled in in duplicate, one Romanian and English form is handed in to the foreign legal person or to its representative/commissioner and the other Romanian and English form stays with the issuing tax authority.

F) Organul fiscal poate elibera, la cerere, un duplicat al certificatului privind atestarea impozitului platit in Romania de persoane juridice straine, in sensul eliberarii unei copii certificate dupa certificatul existent in evidenta fiscala, cu mentiunea "duplicat".
If requested, the tax authority shall issue a duplicate of the certificate attesting the tax paid in Romania by foreign legal persons by issuing a certified copy of the certificate included in the fiscal records mentioning the word "duplicate".

III.
1. Denumire: Certificat privind atestarea impozitului platit in Romania de persoane juridice straine
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se utilizeaza: la atestarea impozitului platit in Romania de catre persoana juridica straina.
5. Se intocmeste in: doua exemplare de organul fiscal.
6. Circula:
- la solicitant, persoana juridica straina - original;
- la organul fiscal - original.
7. Se arhiveaza: la organul fiscal.

ANEXA Nr. 11:

ANNEX No 11
Nr. si data inregistrarii la autoritatea fiscala (6)
No and date of registration at the tax authority
............................................/..............................................

I.
CERERE
APPLICATION
pentru eliberarea certificatului privind atestarea impozitului platit in Romania de persoane fizice nerezidente
for the issuance of the certificate attesting the tax paid in Romania by non-resident individuals
Subsemnatul (1), ................................................................................., resident al (2) .................................................,
The undersigned .................................................................. resident of ........................
cu domiciliul in localitatea (3) ....................................., adresa .....................................................................,
with the domicile located in ....................................... address .....................................................................
solicit, in baza art. 120 din Codul fiscal/Conventiei de evitare a dublei impuneri, incheiata intre Romania si ..................................
I hereby request, based on article 120 of the Fiscal Code/on the Convention for the avoidance of double taxation between Romania and
......................................., eliberarea certificatului prin care sa se ateste impozitul platit, aferent veniturilor realizate din Romania
...................................... the issuance of the certificate that attests the tax paid, for the income derived from Romania
in perioada ..........................................................., din anul .............................., de la:
during .................................................................. in the year............................. from
....................................

cu sediul in localitatea (5) .........................................., adresa ..........................................................................
with the head office located in ..................................... address ..........................................................................
_______
Veniturile obtinute din Romania (8):
Income derived from Romania

Veniturile au fost impozitate conform:
The income has been subject to taxation according to

Datele inscrise in prezenta cerere corespund realitatii.
The data presented in this application is real.
|_| Reprezentantul/Imputernicitul persoanei fizice nerezidente
The representative/commissioner of the non-resident individual
Denumire/Nume si prenume: ........................................
Name/Name and first name
Domiciliu fiscal: ............................................................
Fiscal domicile
Cod de identificare fiscala: ...........................................
Tax identification code
____
|_| Solicit eliberarea unui duplicat al Certificatului privind atestarea impozitului platit in Romania de persoane fizice nerezidente
I hereby request the issuance of a duplicate of the certificate attesting the tax paid in Romania by non-resident individuals
care a fost emis cu nr. ........................................, de organul fiscal ......................................................., la data de ........................
issued with no ................................................... by the tax authority ..................................................... on ....................................
Numele si prenumele ...........................................................
Name and first name
(solicitant)
(applicant)
Data:........................
Date
Semnatura: ..........................................
Signature

II.
PRECIZARI
EXPLANATIONS

A) Datele din cuprinsul cererii se completeaza de catre solicitant.
The data contained in the application shall be filled in by the applicant.

B) Explicatii privind completarea cererii:
How to fill in the application

(1) Se inscriu numele si prenumele persoanei fizice nerezidente care solicita sau pentru care se solicita certificatul.
The name and first name of the non-resident individual who is applying for or for whom the certificate is requested shall be filled in.

(2) Se inscrie denumirea statului in care este rezidenta persoana fizica care solicita sau pentru care se solicita certificatul.
The name of the state where the individual who is applying for or for whom the certificate is requested is resident shall be filled in.

(3) Se inscriu denumirea localitatii si adresa completa unde isi are domiciliul persoana fizica nerezidenta care solicita sau pentru care se solicita certificatul.
The name of the place and the full address where the individual who is applying for or for whom the certificate is requested has his/her domicile shall be filled in.

(4) Se inscrie denumirea rezidentului roman care a platit venitul persoanei fizice nerezidente sau a nerezidentului (in cazul in care veniturile din salarii au fost platite din strainatate persoanei fizice nerezidente).
The name of the Romanian resident that has paid the income to the non-resident individual or of the non-resident (for salaries paid from abroad to the non-resident individual) shall be filled in.

(5) Se inscriu denumirea localitatii si adresa completa unde isi are sediul rezidentul roman care a platit venitul persoanei fizice nerezidente sau nerezidentul (in cazul in care veniturile din salarii au fost platite din strainatate persoanei fizice nerezidente).
The name of the place and the full address where the Romanian resident that has paid the income to the non-resident individual or the non-resident (for salaries paid from abroad to the non-resident individual) is registered shall be filled in.

(6) Cererea se depune la organul fiscal in a carui evidenta contribuabilul este inregistrat sau la organul fiscal unde este inregistrat platitorul de venit in cazul impozitelor retinute prin stopaj la sursa, respectiv la organul fiscal in a carui raza teritoriala se afla situat sediul permanent, dupa caz.
The application shall be submitted to the tax authority where the taxpayer is registered or to the tax authority where the payer of the income is registered for taxes withheld at source or to the tax authority where the permanent establishment is registered, as the case may be.

(7) Se bifeaza casuta corespunzatoare referitoare la impozitarea veniturilor persoanelor fizice nerezidente.
Tick the box that corresponds to the taxation of the income derived by non-resident individuals.

(8) Se va inscrie natura venitului obtinut din Romania de persoanele fizice nerezidente.
The type of income derived from Romania by non-resident individuals shall be filled in.
Pentru a se elibera "Certificatul privind atestarea impozitului platit in Romania de persoane fizice nerezidente" se anexeaza la prezenta cerere copii ale documentelor prin care se face dovada realizarii venitului si a platii impozitului datorat de persoana fizica nerezidenta, solicitate de organele fiscale (de exemplu: facturi, contracte, dispozitii de plata valutare externe, ordine de plata a impozitelor, state de plata si alte documente care pot fi utile organului fiscal pentru atestarea impozitului platit in Romania de persoanele fizice nerezidente), iar in situatia in care s-au aplicat prevederile conventiei de evitare a dublei impuneri se va anexa si copia certificatului de rezidenta fiscala al persoanei fizice nerezidente, tradus si legalizat de organul autorizat din Romania. Daca cererea pentru eliberarea "Certificatului privind atestarea impozitului platit in Romania de persoane fizice nerezidente" este depusa de catre platitorul de venit, persoana juridica romana, se va anexa si imputernicirea data acesteia de catre persoana fizica nerezidenta.
In order to issue the "Certificate attesting the tax paid in Romania by non-resident individuals", copies of the documents proving the income derived and the payment of the tax owed by the non-resident individual requested by the tax authorities shall be submitted to this application (for instance: invoices, contracts, foreign currency payment orders, tax payment orders and other documents that may be useful to the tax authority for attesting the tax paid in Romania by non-resident individuals). If the provisions of a Convention for the avoidance of double taxation have been applied, a copy of the certificate of tax residence for the non-resident individual, translated and legalized by the Romanian authorized body shall be submitted. If the application for the issuance of the "Certificate for attesting the tax paid in Romania by non-resident individuals" is submitted by the Romanian legal person that has paid the income, the power of attorney given by the non-resident individual shall be enclosed.

C) Pentru persoanele fizice nerezidente care solicita eliberarea unui certificat pentru veniturile care sunt scutite de impozit conform legislatiei fiscale romane sau a conventiilor/acordurilor de evitare a dublei impuneri, in coloana 3 "Cota de impozit" se inscrie "0%".
For the non-resident individuals that request the issuance of a certificate for income exempted from tax according to the Romanian legislation or the Conventions/Agreements for the avoidance of double taxation, "0%" shall be filled in in column 3 "Tax rate".

III.
1. Denumire: Cerere pentru eliberarea certificatului privind atestarea impozitului platit in Romania de persoane fizice nerezidente
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se difuzeaza: gratuit.
5. Se utilizeaza: la solicitarea certificatului privind atestarea impozitului platit in Romania de persoana fizica nerezidenta
6. Se intocmeste in: un exemplar de persoana fizica nerezidenta.
7. Circula: la organul fiscal.
8. Se arhiveaza: la organul fiscal.

ANEXA Nr. 12:

ANNEX No 12
(1).......................................................................
Adresa:..............................................................
Address
E-mail:................................................................
E-mail address
Nr. si data eliberarii ........................../..................
No and date of issuance

I.
CERTIFICAT
CERTIFICATE
privind atestarea impozitului platit in Romania de persoane fizice nerezidente
attesting the tax paid in Romania by non-resident individuals
Organul fiscal (1) ....................................................
The tax authority
pe baza cererii inregistrate cu nr. si data ................../....................... si a documentatiei prezentate, atesta ca domnul/doamna (2)
based on the application registered with no and date .................... and the submitted documents, hereby certifies that Mr./Mrs.
.........................................., rezident(a) a (3)........................................, cu domiciliul in localitatea (4) ...........................................,
...................................... resident of ............................................ with the domicile located in ..................................................
a realizat venituri in perioada ............................................, din anul .............................., de la:
has received income during ........................................... in the year ............................... from:

..............................................................................................................
cu sediul in localitatea (6) ........................................................, adresa ..................................................................................................,
with the head office located in ................................................. address .........................................................................
sectorul/judetul......................................................, si impozitele platite aferente veniturilor realizate din Romania sunt urmatoarele:
sector/county ..................................................... and the taxes paid for the income derived from Romania are the following
Veniturile obtinute din Romania (7):
Income derived from Romania

Veniturile au fost impozitate conform (8):
The income has been subject to taxation according to

Numele si prenumele: ..........................................................
Name and first name
Semnatura: ..........................................................................
Signature
Functia (9): ...........................................................................
Title
Data: ..............................
Date
Stampila:
Stamp

II._
PRECIZARI
EXPLANATIONS

A) Certificatul se completeaza si se elibereaza de catre organul fiscal competent.
The certificate shall be filled in and issued by the competent tax authority.

B) Explicatii privind completarea certificatului:
How to fill in the certificate

(1) Se inscrie denumirea organului fiscal, avandu-se in vedere precizarile de la lit. A).
The name of the tax authority shall be filled in, taking into account the explanations from letter A).

(2) Se inscriu numele si prenumele persoanei fizice nerezidente pentru care se elibereaza certificatul.
The name and first name of the non-resident individual for whom the certificate is issued shall be filled in.

(3) Se inscrie denumirea statului al carui rezident este beneficiarul venitului din Romania.
The name of the state where the beneficiary of the income from Romania is resident shall be filled in.

(4) Se inscrie denumirea localitatii in care isi are domiciliul persoana fizica nerezidenta care solicita certificatul.
The name of the place where the non-resident individual who is applying for the certificate has his/her domicile shall be filled in.

(5) Se inscrie denumirea rezidentului roman care a platit venitul persoanei fizice nerezidente sau a nerezidentului (in cazul in care veniturile din salarii au fost platite din strainatate persoanei fizice nerezidente).
The name of the Romanian resident that has paid the income to the non-resident individual or of the non-resident (for salaries paid from abroad to the non-resident individual) shall be filled in.

(6) Se inscrie denumirea localitatii in care isi are sediul rezidentul roman care a platit venitul persoanei fizice nerezidente sau nerezidentul (in cazul in care veniturile din salarii au fost platite din strainatate persoanei fizice nerezidente).
The name of the place where the Romanian resident that has paid the income to the non-resident individual or the non-resident (for salaries paid from abroad to the non-resident individual) is registered shall be filled in.

(7) Organul fiscal va inscrie natura venitului obtinut din Romania de persoanele fizice nerezidente.
Tax authority shall fill in the type of income derived from Romania by non-resident individuals.
Sumele ce se inscriu in acest certificat au la baza datele din documentele aflate in posesia platitorului de venit rezident roman sau oricarei alte entitati inregistrate in Romania, potrivit legii, platitoare de venituri, respectiv cele puse la dispozitie de persoana fizica nerezidenta care obtine venituri din salarii, prin care face dovada realizarii veniturilor si a platii impozitelor datorate de aceasta potrivit conventiei/acordului de evitare a dublei impuneri sau a Codului fiscal, date solicitate de organele fiscale si aflate in evidenta fiscala a acestor autoritati.
The amounts contained in ihis certificate are based on the data shown in the documents presented by the Romanian resident that has paid the income or by any other entity registered in Romania according to the law that has paid the income, including those presented by the non-resident individual deriving salaries, attesting that the income was derived from Romania and that the taxes owed by him/her were paid according to the Convention/Agreement for the avoidance of double taxation or the Fiscal Code, data that was requested by the tax authorities and included in the fiscal records of these authorities.
Sumele se stabilesc pe baza declaratiei anuale de impunere depuse potrivit Codului fiscal si a documentelor care atesta plata impozitului la bugetul statului roman.
The amounts are determined based on the annual tax return submitted according to the Fiscal Code and on the documents attesting the payment of the tax to the Romanian state budget.

(8) Se bifeaza casuta corespunzatoare referitoare la impozitarea veniturilor persoanelor fizice nerezidente.
Tick the box that corresponds to the taxation of the income derived by non-resident individuals.

(9) Certificatul va fi semnat de conducatorul organului fiscal, potrivit competentelor.
The certificate shall be signed by the head of the tax authority according to his/her responsibility

C) Pentru persoanele fizice nerezidente care solicita eliberarea unui certificat pentru veniturile care sunt scutite de impozit conform legislatiei fiscale romane sau conventiilor/acordurilor de evitare a dublei impuneri, in coloana 3 "Cota de impozit" se inscrie "0%".
For the non-resident individuals that request the issuance of a certificate for income exempted from tax according to the Romanian legislation or the Conventions/Agreements for the avoidance of double taxation, "0%" shall be filled in in column 3 "Tax rate".

D) Certificatul se completeaza in 2 (doua) exemplare, dintre care unul cuprinzand formularul in limbile romana si engleza se inmaneaza persoanei fizice nerezidente sau reprezentantului/imputernicitului persoanei fizice nerezidente, dupa caz, si unul cuprinzand formularul in limbile romana si engleza ramane la autoritatea fiscala emitenta.
The certificate shall be filled in in duplicate, one Romanian and English form is handed in to the non-resident individual or to his/her representative/commissioner and the other Romanian and English form stays with the issuing tax authority.

E) Organul fiscal poate elibera la cerere un duplicat al certificatului privind atestarea impozitului platit in Romania de persoane fizice nerezidente, in sensul eliberarii unei copii certificate dupa certificatul existent in evidenta fiscala, cu mentiunea "duplicat".
If requested, the tax authority shall issue a duplicate of the certificate attesting the tax paid in Romania by non-resident individuals by issuing a certified copy of the certificate included in the fiscal records mentioning the word "duplicate".

III.
1. Denumire: Certificat privind atestarea impozitului platit in Romania de persoane fizice nerezidente
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se utilizeaza: la atestarea impozitului platit in Romania de persoana fizica nerezidenta.
5. Se intocmeste in: doua exemplare de organul fiscal.
6. Circula:
- la solicitant, persoana fizica nerezidenta - original;
- la organul fiscal - original.
7. Se arhiveaza: la organul fiscal.

ANEXA Nr. 13:

ANNEX No 13
Persoana juridica straina (1) .......................... (denumirea completa a solicitantului persoana juridica) ...................................................... Nr. si data inregistrarii la autoritatea fiscala .................................../....................................
Foreign legal person ............ (full name of the applicant legal person) ............. No and date of registration at the tax authority .................................../....................................
Cod de inregistrare fiscala ........................... (emis de autoritatea fiscala straina) .......................................................
Tax registration code ................................ (given by the foreign tax authority) .....................................................
prin sediul permanent din Romania
through the permanent establishment in Romania
Cod de inregistrare fiscala................................ (emis de autoritatea fiscala din Romania) ..................................................
Tax registration code .................................... (given by the Romanian tax authority) .........................................................
Localitatea.......................................................................................
City
Telefon ......................................
Phone .......................................

I.
CERERE
APPLICATION
referitoare la eliberarea certificatului privind atestarea activitatii desfasurate in Romania
for the issuance of the certificate attesting the activity carried on in Romania
de catre sediul permanent al unei persoane juridice straine
by the permanent establishment of a foreign legal person
Persoana juridica straina (1) .................................................................., rezidenta a (2) ...................................................,
The foreign legal person .................................................................. resident of ...........................................
adresa (3) ........................................................................................, si avand codul de inregistrare fiscala nr. (4)
address .................................................................................................... and having the tax registration code no
................................................., cu sediul permanent din Romania, avand codul de inregistrare fiscala nr. (5) ......................................
........................................... with the permanent establishment in Romania having the tax registration code no
si adresa (6)............................................................,
and address
solicit eliberarea certificatului privind atestarea activitatii desfasurate in Romania de catre sediul permanent in perioada ................
I hereby request the issuance of the certificate attesting the activity carried on in Romania by the permanent establishment during
Datele inscrise in prezenta cerere corespund realitatii si orice modificare a acestor date se va aduce la cunostinta organului fiscal in a carui raza teritoriala se afla situat sediul permanent ca platitor de impozite si taxe.
The data presented in this application is real and any changes occurred in this data shall be reported to the tax authority where the permanent establishment is registered as a taxpayer.
____
|_| Reprezentantul/Imputernicitul persoanei juridice straine
The representative/commissioner of the foreign legal person
Denumire/Nume si prenume: ......................................................
Name/Name and first name
Domiciliu fiscal: .............................................................................
Fiscal domicile
Cod de inregistrare fiscala: ............................................................
Tax registration code
____
Nume si prenume: .........................................................
Name and first name
Semnatura: ....................................................................
Signature
Functia (7): .....................................................................
Title
Data: .............................
Date
Stampila:
Stamp

II.
PRECIZARI
EXPLANATIONS

A) Se anexeaza:
Please enclose the following
- copia certificatului de rezidenta fiscala al persoanei juridice straine;
a copy of the certificate of tax residence for the foreign legal person
- copia certificatului de inregistrare fiscala a sediului permanent in Romania;
a copy of the certificate of tax registration for the permanent establishment in Romania
- copia certificatului de inregistrare (pentru sucursale);
a copy of the certificate of registration (for branches)
- si, dupa caz, declaratia pe proprie raspundere pentru exceptarea de la impunere in Romania a platilor de dobanzi si redevente efectuate de o intreprindere rezidenta sau de un sediu permanent situat in Romania catre o intreprindere asociata rezidenta in alt stat membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb sau catre un sediu permanent al unei intreprinderi situat in alt stat membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb, conform anexei nr. 15.
and, depending on the case, a statutory declaration regarding the exemption from tax in Romania of the interest and royalties payments made by a resident enterprise or by a permanent establishment registered in Romania to an associated enterprise resident in another European Union or European Free Trade Association member state or to a permanent establishment of an enterprise situated in another European Union or European Free Trade Association member state, according to annex no 15

B) Explicatii privind completarea cererii:
How to fill in the application

(1) Se inscrie denumirea persoanei juridice straine care solicita certificatul de atestare a activitatii desfasurate in Romania de catre sediul permanent.
The name of the foreign legal person applying for the certificate attesting the activity carried on in Romania by the permanent establishment shall be filled in.

(2) Se inscrie denumirea statului in care este rezidenta persoana juridica straina care are sediul permanent in Romania.
The name of the state where the foreign legal person with the permanent establishment in Romania is resident shall be filled in.

(3) Se inscrie adresa completa a persoanei juridice straine.
The full address of the foreign legal person shall be filled in.

(4) Se inscrie codul de inregistrare fiscala emis de autoritatea fiscala straina.
The tax registration code given by the foreign tax authority shall be filled in.

(5) Se inscrie codul de inregistrare fiscala emis de organul fiscal in raza caruia este inregistrat sediul permanent ca platitor de impozite si taxe.
The tax registration code given by the tax authority where the permanent establishment is registered as a taxpayer shall be filled in.

(6) Se inscrie denumirea localitatii si adresa completa a sediului permanent din Romania.
The name of the place and full address of the permanent establishment in Romania shall be filled in.

(7) Se inscrie functia persoanei autorizate sa reprezinte persoana juridica straina.
The title of the person authorized to represent the foreign legal person shall be filled in.

III.
1. Denumire: Cerere referitoare la eliberarea certificatului privind atestarea activitatii desfasurate in Romania de catre sediul permanent al unei persoane juridice straine.
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se difuzeaza: gratuit.
5. Se utilizeaza: la solicitarea certificatului privind atestarea activitatii desfasurate in Romania de catre sediul permanent al persoanei juridice straine.
6. Se intocmeste in: un exemplar de reprezentantul persoanei juridice straine solicitante, personal sau prin imputernicit.
7. Circula: la organul fiscal.
8. Se arhiveaza: la organul fiscal.

ANEXA Nr. 14:

ANNEX No 14
(1).......................................................................
Adresa:..............................................................
Address
E-mail:................................................................
E-mail address
Nr. si data eliberarii ........................../..................
No and date of issuance

I.
CERTIFICAT
CERTIFICATE
privind atestarea activitatii desfasurate in Romania de catre sediul permanent al unei persoane juridice straine
attesting the activity carried on in Romania by the permanent establishment of a foreign legal person
Organul fiscal (1) ......................................................................,
The tax authority
pe baza cererii inregistrate cu nr. si data................/..................., atesta ca persoana juridica straina (2) ......................................,
based on the application registered with no and date ......................... hereby certifies that the foreign legal person
rezidenta a (3)..................................................., a desfasurat activitate in Romania in perioada ...................................................,
resident of ............................................................ has carried on an activity in Romania during ...................................................
prin intermediul sediului permanent avand codul de inregistrare fiscala nr. (4) ...............................................................................,
through a permanent establishment having the tax registration code no
si adresa (5) .....................................................................................
and adress ..................................................................
Numele si prenumele:.............................................
Name and first name
Semnatura: ..............................................................
Signature
Functia (6): ......................................................................
Title
Data: .................................
Date
Stampila:
Stamp

II.
PRECIZARI
EXPLANATIONS

(1) Se inscrie denumirea organului fiscal din Romania.
The name of the Romanian tax authority shall be filled in.

(2) Se inscrie denumirea persoanei juridice straine care solicita certificatul de atestare a activitatii desfasurate in Romania de catre sediul permanent.
The name of the foreign legal person applying for the certificate attesting the activity carried on in Romania by the permanent establishment shall be filled in.

(3) Se inscrie denumirea statului in care este rezidenta persoana juridica straina care are sediul permanent in Romania.
The name of the state where the foreign legal person with the permanent establishment in Romania is resident shall be filled in.

(4) Se inscrie codul de inregistrare fiscala emis de organul fiscal in raza caruia este inregistrat sediul permanent ca platitor de impozite si taxe.
The tax registration code given by the tax authority where the permanent establishment is registered as a taxpayer shall be filled in.

(5) Se inscriu denumirea localitatii si adresa completa a sediului permanent din Romania.
The name of the place and full address of the permanent establishment in Romania shall be filled in.

(6) Certificatul va fi semnat de conducatorul organului fiscal, potrivit competentelor.
The certificate shall be signed by the head of the tax authority according to his/her responsibility
Certificatul se completeaza in 2 (doua) exemplare, dintre care unul cuprinzand formularul in limbile romana si engleza se inmaneaza persoanei juridice straine sau reprezentantului/imputernicitului persoanei juridice nerezidente, dupa caz, si unul cuprinzand formularul in limbile romana si engleza ramane la organul fiscal emitent.
The certificate shall be filled in in duplicate, one Romanian and English form is handed in to the foreign legal person or to its representative/commissioner and the other Romanian and English from stays with the issuing tax authority.

III.
1. Denumire: Certificat privind atestarea activitatii desfasurate in Romania de catre sediul permanent al unei persoane juridice straine
2. Format: A4
3. Caracteristici de tiparire: se tipareste pe ambele fete.
4. Se utilizeaza: pentru atestarea activitatii desfasurate in Romania de catre sediul permanent al persoanei juridice straine.
5. Se intocmeste in: doua exemplare de organul fiscal.
6. Circula:
- la solicitant, persoana juridica straina - originalul;
- la organul fiscal - original.
7. Se arhiveaza: la organul fiscal.

ANEXA Nr. 15:

(1)
- Directiva 2003/49/CE a Consiliului din 3 iunie 2003 privind sistemul comun de impozitare aplicabil platilor de dobanzi si redevente efectuate intre societati asociate din state membre diferite, cu amendamentele ulterioare, implementata in cap. IV al titlului V din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare.
- Acord intre Comunitatea Europeana si Confederatia Elvetiana de stabilire a unor masuri echivalente cu cele prevazute de Directiva 2003/48/CE a Consiliului din 3 iunie 2003 privind impozitarea veniturilor din economii sub forma platilor de dobanzi (prevederile art. 15 referitoare la sistemul comun de impozitare aplicabil platilor de dobanzi si redevente efectuate intre societati asociate din state membre diferite).

DECLARATIE pentru exceptarea de la impunere in Romania a platilor de dobanzi si redevente efectuate de o intreprindere rezidenta sau de un sediu permanent situat in Romania catre o intreprindere asociata rezidenta in alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb sau catre un sediu permanent situat in alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb

I. Beneficiarul efectiv al dobanzilor si/sau redeventelor
in sectiunea A se inscriu datele de identificare ale persoanei juridice straine; sau
in sectiunea B se inscriu datele de identificare ale sediului permanent, incluzand in sectiunea A datele de identificare ale persoanei juridice straine care are sediul permanent.

A. Denumirea persoanei juridice straine: .........................................................................................................................
Cod de inregistrare fiscala (emis de autoritatea fiscala din statul de rezidenta al beneficiarului efectiv): ..................................
Adresa completa a persoanei juridice straine: ..............................................................................................................
Reprezentant/Imputernicit: ...............................................................................
Cod de identificare fiscala: ...................................................................................
B. Cod de inregistrare fiscala (emis de autoritatea fiscala din statul in care sediul permanent isi desfasoara activitatea): ......................................
Adresa completa a sediului permanent: ............................................................................................
Reprezentant/Imputernicit: .......................................................................
Cod de identificare fiscala: .......................................................................
II. Platitorul dobanzilor si/sau al redeventelor
in sectiunea C se inscriu datele de identificare ale persoanei juridice platitoare; sau
in sectiunea D se inscriu datele de identificare ale sediului permanent, incluzand in sectiunea C datele de identificare ale persoanei juridice straine care are sediul permanent.
C.Denumirea persoanei juridice |_| romane |_| straine: ......................................................................................................
Cod de inregistrare fiscala*): .........................................................................
__
*) Pentru persoanele juridice straine se inscrie codul de inregistrare fiscala emis de autoritatea fiscala din statul sau de rezidenta.
Adresa completa a persoanei juridice romane/straine: ....................................................................................................
D.Cod de inregistrare fiscala (emis de autoritatea fiscala din Romania): ..........................
Adresa completa a sediului permanent: .............................................................................................
DECLARATIA BENEFICIARULUI EFECTIV - POTRIVIT SECTIUNII A
Persoana juridica straina declara ca:
- are urmatorul statut/imbraca una dintre formele enumerate in lista prevazuta in directiva/acord .....................................
- este rezidenta in scopul impunerii in statul membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb .................................................. si nu este considerata, in intelesul unei conventii/unui acord de evitare a dublei impuneri incheiate/incheiat cu un stat tert, ca fiind rezidenta in scopul impozitarii in afara Uniunii Europene sau a Asociatiei Europene a Liberului Schimb;
- este supusa impozitului pe ................................................, fara posibilitatea unei optiuni sau exceptari;
- bifati casuta/casutele corespunzatoare si completati:
|_| are o participare minima directa de ....... % in capitalul persoanei juridice indicate in sectiunea C pe o perioada neintrerupta de cel putin 2 ani, incepand cu ........................................;
|_| persoana juridica indicata in sectiunea C are o participare minima directa de ....... % in capitalul beneficiarului efectiv pe o perioada neintrerupta de cel putin 2 ani, incepand cu ............................;
|_| persoana juridica terta,
Denumire: .....................................................................................................,
cod de inregistrare fiscala (emis de autoritatea fiscala din statul sau de rezidenta): ....................................................,
adresa completa: ...........................................................................................,
are o participare minima directa de ....... % in capitalul beneficiarului efectiv, incepand cu .................................., si ....... % in capitalul persoanei juridice indicate in sectiunea C, incepand cu .................................., pe o perioada neintrerupta de cel putin 2 ani.
Totodata, persoana juridica terta:
- are urmatorul statut/imbraca una dintre formele enumerate in lista prevazuta in directiva/acord ..................................;
- este rezidenta in scopul impunerii in statul membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb ........................................ si nu este considerata, in intelesul unei conventii/unui acord de evitare a dublei impuneri incheiate/incheiat cu un stat tert, ca fiind rezidenta in scopul impozitarii in afara Uniunii Europene sau a Asociatiei Europene a Liberului Schimb;
- este supusa impozitului pe ......................................., fara posibilitatea unei optiuni sau exceptari;
- este beneficiarul efectiv al dobanzilor si/sau redeventelor;
- dobanzile si/sau redeventele sunt supuse impozitului pe ..................................................................................................;
- suma anuala a dobanzilor si/sau a redeventelor stabilita in contractul/contractele nr. ..............................,incheiat(e) la data de ......................................, pentru care se solicita scutirea de impozit:
..........................
(dobanzi)
...........................
(redevente)
Beneficiarul efectiv declara prin prezenta declaratie ca informatiile sunt adevarate si ca va aduce la cunostinta agentului platitor care face retinerea la sursa orice schimbare aparuta.
Data:.......................................................................................
Semnatura solicitantului/reprezentantului/imputernicitului
.......................................
DECLARATIA BENEFICIARULUI EFECTIV-POTRIVIT SECTIUNII B
Sediul permanent declara ca:
- este situat pe teritoriul statului ................................................................................................................;
- este supus impozitului pe ................................................., fara posibilitatea unei optiuni sau exceptari;
- persoana juridica straina pentru care sediul permanent isi desfasoara activitatea are urmatorul statut/imbraca una dintre formele enumerate in lista prevazuta in directiva/acord ..............................................................................................;
- persoana juridica straina pentru care sediul permanent isi desfasoara activitatea are domiciliul fiscal in .................................. si nu este considerata, in intelesul unei conventii/unui acord de evitare a dublei impuneri incheiate/incheiat cu un stat tert, ca fiind rezident in scopul impozitarii in afara Uniunii Europene sau a Asociatiei Europene a Liberului Schimb;
- persoana juridica straina pentru care sediul permanent isi desfasoara activitatea este supusa impozitului pe ......................................., fara posibilitatea unei optiuni sau exceptari;
- bifati casuta/casutele corespunzatoare si completati:
|_| persoana juridica straina pentru care sediul permanent isi desfasoara activitatea, indicata in sectiunea A, are o participare minima directa de ......... % in capitalul persoanei juridice indicate in sectiunea C, pe o perioada neintrerupta de cel putin 2 ani, incepand cu .......................................;
|_| persoana juridica indicata in sectiunea C are o participare minima directa de ......... % in capitalul persoanei juridice indicate in sectiunea A, pe o perioada neintrerupta de cel putin 2 ani, incepand cu ..............................................;
|_| persoana juridica terta,
Denumire: .............................................................................................................,
cod de inregistrare fiscala (emis de autoritatea fiscala din statul sau de rezidenta): ....................................................,
adresa completa: ..................................................................................................,
are o participare minima directa de ........ % in capitalul persoanei juridice indicate in sectiunea A, incepand cu ................................, si ......... % in capitalul persoanei juridice indicate in sectiunea C, incepand cu ................................, pe o perioada neintrerupta de cel putin 2 ani.
Totodata, persoana juridica terta:
- are urmatorul statut/imbraca una dintre formele enumerate in lista prevazuta in directiva/acord ..............................;
- este rezidenta in scopul impunerii in statul membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb ........................................... si nu este considerata, in intelesul unei conventii/unui acord de evitare a dublei impuneri incheiate/incheiat cu un stat tert, ca fiind rezidenta in scopul impozitarii in afara Uniunii Europene sau a Asociatiei Europene a Liberului Schimb;
- este supusa impozitului pe ......................................, fara posibilitatea unei optiuni sau exceptari;
- este beneficiarul efectiv al dobanzilor si/sau redeventelor, daca creanta sau dreptul de utilizare a informatiei, in privinta careia platile de dobanzi si/sau redevente iau nastere, este legata/legat de sediul permanent;
- platile de dobanzi si/sau redevente reprezinta venituri cu privire la care sediul permanent este supus unui impozit pe .............................................................
- suma anuala a dobanzilor si/sau redeventelor stabilita in contractul/contractele nr. .............................. incheiat(e) la data de .................................., pentru care se solicita scutirea de impozit:
............................. (dobanzi)
............................ (redevente)
Beneficiarul efectiv declara prin prezenta declaratie ca informatiile sunt adevarate si ca va aduce la cunostinta agentului platitor care face retinerea la sursa orice schimbare aparuta.
Data: ...............................
Semnatura solicitantului/reprezentantului/imputernicitului
.........................................
PRECIZARI
Declaratia este completata pentru a se obtine exceptarea de la orice impozitare asupra platilor de dobanzi si redevente ce provin din Romania, cu conditia ca beneficiarul efectiv al dobanzilor sau redeventelor sa fie o intreprindere rezidenta in alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb sau un sediu permanent al unei intreprinderi dintr-un stat membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb situat in alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb, in conformitate cu Directiva 2003/49/CE a Consiliului din 3 iunie 2003 privind sistemul comun de impozitare aplicabil platilor de dobanzi si redevente efectuate intre societati asociate din state membre diferite, cu amendamentele ulterioare, implementata in Romania in cap. IV al titlului V din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare, precum si in conformitate cu Acordul dintre Comunitatea Europeana si Confederatia Elvetiana de stabilire a unor masuri echivalente cu cele prevazute de Directiva 2003/48/CE a Consiliului din 3 iunie 2003 privind impozitarea veniturilor din economii sub forma platilor de dobanzi (prevederile art. 15 referitoare la sistemul comun de impozitare aplicabil platilor de dobanzi si redevente efectuate intre societati asociate din state membre diferite).
Incepand cu 1 ianuarie 2011 sunt scutite de impozit cu retinere la sursa platile transfrontaliere de dobanzi si redevente efectuate intre intreprinderi asociate stabilite in state membre ale Uniunii Europene sau ale Asociatiei Europene a Liberului Schimb, daca beneficiarul efectiv al dobanzilor sau redeventelor detine minimum 25% din valoarea/numarul titlurilor de participare la persoana juridica romana, pe o perioada neintrerupta de cel putin 2 ani, care se incheie la data platii dobanzilor sau redeventelor.
In cazul in care platitorul dobanzilor sau redeventelor ori beneficiarul efectiv al dobanzilor sau redeventelor este un sediu permanent, conditiile prevazute in declaratie, referitoare la detinerea de minimum 25% din valoarea/numarul titlurilor de participare la persoana juridica romana si la obligatia de plata a impozitului fara posibilitatea unei optiuni sau exceptari, se refera la intreprinderea careia ii apartine sediul permanent din Romania. Sediul permanent trebuie sa fie tratat ca beneficiar efectiv al dobanzilor sau redeventelor daca platile de dobanzi ori redevente reprezinta venituri cu privire la care sediul permanent este supus, in statul membru in care este situat, unuia dintre impozitele mentionate in directiva/acord sau, in cazul Belgiei, "impozitului nerezidentilor/belasting der niet-verblijfhouders" ori, in cazul Spaniei, "impozitului asupra venitului nerezidentilor/impuesto sobre la renta de no residentes" sau unui impozit care este identic ori in mod substantial similar si care este aplicat dupa data de 1 ianuarie 2011, in plus sau in locul impozitelor existente.
Declaratia va fi intocmita in 2(doua) exemplare si va fi insotita de certificatul de rezidenta fiscala emis de autoritatea fiscala din statul de rezidenta al beneficiarului efectiv al dobanzilor sau redeventelor. In cazul in care beneficiarul efectiv al dobanzilor sau redeventelor este un sediu permanent, autoritatea fiscala din statul membru in care sediul permanent este situat va certifica faptul ca este inregistrat ca platitor de impozite si taxe si ca desfasoara activitate in acel stat. Totodata, se va prezenta certificatul de rezidenta fiscala al persoanei juridice straine pentru care sediul permanent isi desfasoara activitatea.
Un exemplar al declaratiei se va pastra la beneficiarul efectiv al dobanzilor sau redeventelor, iar celalalt exemplar se va depune la platitorul dobanzilor sau redeventelor pentru acordarea scutirii.
Declaratia este valabila pentru anul pentru care este emis certificatul de rezidenta fiscala.
In situatia in care beneficiarul efectiv va primi atat dobanzi, cat si redevente de la acelasi platitor, acesta va prezenta o singura declaratie pentru acordarea scutirii.

(2)
annex no 15
- Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, as amended, implemented in Chapter IV of Title V of Law no 571/2003 regarding the Fiscal Code, as amended.
- Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (provisions of article 15 regarding the common system of taxation applicable to interest and royalty payments made between associated companies of different Member States).

STATEMENT for tax exemption in Romania of interest and royalty payments made by a resident company or a permanent establishment located in Romania to an associated company resident in another European Union or European Free Trade Association Member State or to a permanent establishment located in another European Union or European Free Trade Association Member State

I. Beneficiat owner of the interest and/or royalties
In section A, the identification data of the foreign legal person shall be filled in; or
In section B, the identification data of the permanent establishment shall be filled in, including in section A the identification data of the foreign legal person to which the permanent establishment belongs.
A Name of the foreign legal person: ......................................................................................................
Tax registration code (given by the tax authority of the state where the beneficial owner is resident): ........................
Full address of the foreign legal person: .......................................................................................................................
The representative/commissioner: ...................................................................................
Tax identification code: .......................................................................................................................
B Tax registration code (given by the tax authority of the state where the activity of the permanent establishment is carried on): ..............................................................................................................................
Full address of the permanent establishment: .........................................................................................................
The representative/commissioner: ..................................................................................
Tax identification code: ..........................................................................................................................
II. Payer of the interest and/or royalties
In section C, the identification data of the paying legal person shall be filled in; or
In section D, the identification data of the permanent establishment shall be filled in, including in section C the identification data of the foreign legal person to which the permanent establishment belongs.
C Name of the legal person: Romanian |_| foreign |_| .........................................................................................................
Tax registration code*:....................................................................................................
* for foreign legal persons, the tax registration code given the tax authority of the state where it is resident shall be filled in
Full address of the Romanian/foreign legal person: ......................................................................................................
D Tax registration code (given by the Romanian tax authority): ................................................................
Full address of the permanent establishment:......................................................................................
STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION A
The foreign legal person states that:
- it has the following legal status/takes one of the forms listed in the Directive/Agreement ..........................
- it is resident for tax purposes in the European Union or European Free Trade Association Member State ...................................................... and it is not considered resident for tax purposes outside the European Union or European Free Trade Association, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state;
- it is liable to the ............................................... tax, without the possibility of an option or exemption;
- tick and fill in the appropriate box/boxes:
|_| It has a direct minimum holding of ......... % in the capital of the legal person indicated in section C for an uninterrupted period of at least 2 years, starting with ...................................;
|_| The legal person indicated in section C has a direct minimum holding of .......... % in the capital of the beneficial owner for an uninterrupted period of at least 2 years, starting with ...........................;
|_| The third legal person,
Name: .......................................................................................................,
Tax registration code (given by the tax authority of the state where it is resident): ..................,
Full address: ..........................................................................,
Has a direct minimum holding of .......... % in the capital of the beneficial owner, starting with .................................. and .......... % in the capital of the legal person indicated in section C, starting with ....................................., for an uninterrupted period of at least 2 years.
Furthermore, the third legal person:
-- has the following legal status/takes one of the forms listed in the Directive/Agreement .............................................;
-- is resident for tax purposes in the European Union or European Free Trade Association Member State ...................... and it is not considered resident for tax purposes outside the European Union or European Free Trade Association, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state;
-- is liable to the ........................................... tax, without the possibility of an option or exemption;
- it is the beneficial owner of the interest and/or royalties;
- the interest and/or royalties are subject to the ............................................................ tax;
- the annual amount of the interest and/or royalties set out in the contract (s) no....................................., concluded on ......................................, for which the tax exemption is requested:
...............
(interest)
................
(royalties)
The beneficial owner hereby states that the provided information is true and undertakes to notify the withholding paying agent of any changes that have occurred in it.
Date: ...............................
Signature of the applicant/representative/commissioner .............................

STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION B
The permanent establishment states that:
- it is located on the territory of .....................................................................................;
- it is liable to the ................................................. tax, without the possibility of an option or exemption;
- the foreign legal person for which the permanent establishment carries on an activity has the following legal status/takes one of the forms listed in the Directive/Agreement ........................................................................................
- the foreign legal person for which the permanent establishment carries on an activity has its fiscal domicile in ..................................... and it is not considered resident for tax purposes outside the European Union or European Free Trade Association, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state;
- the foreign legal person for which the permanent establishment carries on an activity is liable to the ............................................... tax, without the possibility of an option or exemption;
- tick and fill in the appropriate box/boxes:
|_| The foreign legal person for which the permanent establishment carries on an activity, indicated in section A, has a direct minimum holding of .......... % in the capital of the legal person indicated in section C for an uninterrupted period of at least 2 years, starting with ........................................;
|_| The legal person indicated in section C has a direct minimum holding of ......... % in the capital of the legal person indicated in section A for an uninterrupted period of at least 2 years, starting with .........................................;
|_| The third legal person,
Name: .....................................................................................,
Tax registration code (given by the tax authority of the state where it is resident): ....................,
Full address: .....................................................................................,
Has a direct minimum holding of .........% in the capital of the legal person indicated in section A, starting with ................................ and ......... % in the capital of the legal person indicated in section C, starting with ................................, for an uninterrupted period of at least 2 years.
Furthermore, the third legal person:
-- has the following legal status/takes one of the forms listed in the Directive/Agreement ............................................;
- is resident for tax purposes in the European Union or European Free Trade Association Member State................................................. and it is not considered resident for tax purposes outside the European Union or European Free Trade Association, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state;
-- is liable to the ........................................... tax, without the possibility of an option or exemption;
- it is the beneficial owner of the interest and/or royalties, if the debt-claim or the right to use the information in respect of which the interest and/or royalty payments arise are effectively connected with the permanent establishment;
- the interest and/or royalty payments represent income in respect of which the permanent establishment is liable to the .................................................. tax;
- the annual amount of the interest and/or royalties set out in the contract (s) no ....................................., concluded on......................................, for which the tax exemption is requested:
.................... (interest)
...................... (royalties)
The beneficial owner hereby states that the provided information is true and undertakes notify the withholding paying agent of any changes that have occurred in it.
Date: ...............................
Signature of the applicant/representative/commissioner
.............................
EXPLANATIONS
The statement shall be used in order to obtain the tax exemption of the interest and royalty payments made from Romania, provided that the beneficial owner of the interest or royalties is a company resident in another European Union or European Free Trade Association Member State or a permanent establishment of a company from an European Union or European Free Trade Association Member State located in another European Union or European Free Trade Association Member State, according to the Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, as amended, implemented in Romania in Chapter IV of Title V of Law no 571/2003 regarding the Fiscal Code, as amended, as well as according to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (provisions of article 15 regarding the common system of taxation applicable to interest and royalty payments made between associated companies of different Member States).
Starting with 1 January 2011, crossborder payments of interest and royalties made between associated companies established in European Union or European Free Trade Association Member States shall be exempt from withholding tax, provided that the beneficial owner of the interest or royalties holds at least 25% of the value/number of shares in the Romanian legal person for an uninterrupted period of at least 2 years, which ends on the date of the payment of the interest or royalties.
When the payer of the interest or royalties or the beneficial owner of the interest or royalties is a permanent establishment, the conditions provided in the statement regarding the holding of at least 25% of the value/number of shares in the Romanian legal person and the liability to pay the tax, without the possibility of an option or exception, would refer to the company to which the permanent establishment located in Romania belongs. The permanent establishment shall be treated as the beneficial owner of the interest or royalties if the interest or royalty payments represent income in respect of which the permanent establishment is liable in the member state in which it is located to one of the taxes mentioned in the Directive/Agreement or, in the case of Belgium, to the "non-residents tax/belasting der niet-verblijfhouders" or, in the case of Spain, to the "tax on the income of non-residents/impuesto sobre la renta de no residentes" or to a tax which is identical or substantially similar and which is applied after 1 January 2011, in addition or in place of the existing taxes.
The statement shall be filled in in duplicate and shall be accompanied by the certificate of tax residence issued by the tax authority of the state where the beneficial owner of the interest or royalties is resident. When the beneficial owner of the interest or royalties is a permanent establishment, the tax authority of the member state in which the permanent establishment is located will certify that it is registered as a taxpayer and that is carrying on an activity in that state. At the same time, a certificate of tax residence of the foreign legal person for which the permanent establishment carries on an activity will be submitted.
One copy of the statement is kept by the beneficial owner of the interest or royalties, while the other is handed in to the payer of the interest or royalties in order for the exemption to be granted.
The statement is valid for the year for which the certificate of tax residence was issued.
When the beneficial owner derives both interest and royalties from the same payer, it shall submit only one statement in order for the exemption to be granted.

ANEXA Nr. 16:

(1)
- Directiva 90/435/CEE a Consiliului din 23 iulie 1990 privind regimul fiscal comun care se aplica societatilor-mama si filialelor acestora din diferite state membre, amendata prin Directiva 2003/123/CE a Consiliului din 22 decembrie 2003, implementata in titlul II si titlul V din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare.
- Acord intre Comunitatea Europeana si Confederatia Elvetiana de stabilire a unor masuri echivalente cu cele prevazute de Directiva 2003/48/CE a Consiliului din 3 iunie 2003 privind impozitarea veniturilor din economii sub forma platilor de dobanzi (prevederile art. 15 referitoare la regimul fiscal comun care se aplica societatilor-mama si filialelor acestora din diferite state membre).

DECLARATIE pentru exceptarea de la impunere in Romania a platilor de dividende efectuate de o persoana juridica romana sau de o persoana juridica cu sediul social in Romania, infiintata potrivit legislatiei europene, unei persoane juridice rezidente intr-un alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb sau unui sediu permanent al unei intreprinderi dintr-un stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb situat in alt stat membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb

I. Beneficiarul efectiv al dividendelor
in sectiunea A se inscriu datele de identificare ale persoanei juridice straine; sau
in sectiunea B se inscriu datele de identificare ale sediului permanent, incluzand in sectiunea A datele de identificare ale persoanei juridice straine care are sediul permanent.
A Denumirea persoanei juridice straine:...........................................................................
Cod de inregistrare fiscala (emis de autoritatea fiscala din statul de rezidenta al beneficiarului efectiv): ........................
Adresa completa a persoanei juridice straine: ...............................................................................................
Reprezentant/Imputernicit: ..................................................................
Cod de identificare fiscala: .................................................................
B Cod de inregistrare fiscala (emis de autoritatea fiscala din statul in care sediul permanent isi desfasoara activitatea): .................................................................................................
Adresa completa asediului permanent: ....................................................................
Reprezentant/Imputernicit: ................................................................................
Cod de identificare fiscala: .....................................................................

II. Platitorul dividendelor
in sectiunea C se inscriu datele de identificare ale persoanei juridice romane sau ale persoanei juridice cu sediul social in Romania, infiintata potrivit legislatiei europene.
C Denumirea persoanei juridice romane/persoanei juridice cu sediul social in Romania, infiintata potrivit legislatiei europene: ..................................
Cod de identificare fiscala: .....................................................................
Adresa completa a persoanei juridice romane/persoanei juridice cu sediul social in Romania, infiintata potrivit legislatiei europene: ............................................................................
DECLARATIA BENEFICIARULUI EFECTIV - POTRIVIT SECTIUNII A
Persoana juridica straina declara ca:
- are una dintre formele de organizare prevazute in directiva/acord ...........................................................;
- este rezidenta in scopul impozitarii in statul membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb ................................................. si nu este considerata, in intelesul unei/unui conventii/acord de evitare a dublei impuneri incheiate/incheiat cu un stat tert, ca fiind rezident in scopul impozitarii in afara Uniunii Europene sau a Asociatiei Europene a Liberului Schimb;
- plateste impozit pe profit sau un impozit similar acestuia, in conformitate cu legislatia fiscala a statului membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb, fara posibilitatea unei optiuni sau exceptari;
- are o participare minima directa de ........ % in capitalul persoanei juridice romane indicate in sectiunea C pe o perioada neintrerupta de cel putin 2 ani, incepand cu ......................................;
- este beneficiarul efectiv al dividendelor;
- data platii dividendelor ........................................;
- suma totala a dividendelor ................................. euro/............................... lei pentru care se solicita scutirea de impozit.
Beneficiarul efectiv declara prin prezenta declaratie ca informatiile sunt adevarate si ca va aduce la cunostinta agentului platitor care face retinerea la sursa orice schimbare aparuta.
Data: ..........................
Semnatura solicitantului/reprezentantului/imputernicitului
................................
DECLARATIA BENEFICIARULUI EFECTIV-POTRIVIT SECTIUNII B
Sediul permanent declara ca:
- este situat pe teritoriul statului ......................................................;
- este supus impozitului pe profit sau unui impozit similar acestuia, fara posibilitatea unei optiuni ori exceptari;
- persoana juridica straina pentru care sediul permanent isi desfasoara activitatea are una dintre formele de organizare prevazute in directiva/acord ........................................................................;
- persoana juridica straina pentru care sediul permanent isi desfasoara activitatea are domiciliul fiscal in ................... si nu este considerata, in intelesul unei/unui conventii/acord de evitare a dublei impuneri incheiate/incheiat cu un stat tert, ca fiind rezident in scopul impozitarii in afara Uniunii Europene sau Asociatiei Europene a Liberului Schimb;
- persoana juridica straina pentru care sediul permanent isi desfasoara activitatea plateste impozit pe profit sau un impozit similar acestuia, in conformitate cu legislatia fiscala a statului membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb, fara posibilitatea unei optiuni sau exceptari;
- persoana juridica straina pentru care sediul permanent isi desfasoara activitatea are o participare minima directa de ........... % in capitalul persoanei juridice romane indicate in sectiunea C pe o perioada neintrerupta de cel putin 2 ani, incepand cu ........................................;
- data platii dividendelor ........................................;
- suma totala a dividendelor .............................. euro/ .................................. lei pentru care se solicita scutirea de impozit.
Beneficiarul efectiv declara prin prezenta declaratie ca informatiile sunt adevarate si ca va aduce la cunostinta agentului platitor care face retinerea la sursa orice schimbare aparuta.
Data: ..........................
Semnatura solicitantului/reprezentantului/imputernicitului
................................
PRECIZARI
Dividendele platite de o intreprindere, care este persoana juridica romana sau persoana juridica cu sediul social in Romania, infiintata potrivit legislatiei europene, unei persoane juridice rezidente intr-un alt stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb sau unui sediu permanent al unei intreprinderi dintr-un stat membru al Uniunii Europene ori al Asociatiei Europene a Liberului Schimb situat in alt stat membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb sunt scutite de impozit daca persoana juridica straina beneficiara a dividendelor intruneste cumulativ urmatoarele conditii:

1 are una dintre formele de organizare prevazute in directiva/acord;
2 in conformitate cu legislatia fiscala a statului membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb, este considerata a fi rezidenta a statului respectiv si nu este considerata, in intelesul unei/unui conventii/acord de evitare a dublei impuneri incheiate/incheiat cu un stat tert, ca fiind rezidenta in scopul impozitarii in afara Uniunii Europene sau Asociatiei Europene a Liberului Schimb;
3 plateste impozit pe profit sau un impozit similar acestuia, in conformitate cu legislatia fiscala a statului membru al Uniunii Europene sau ai Asociatiei Europene a Liberului Schimb, fara posibilitatea unei optiuni ori exceptari;
4
- are o participare minima directa de 10% in capitalul persoanei juridice romane pe o perioada neintrerupta de cel putin 2 ani care se incheie la data platii dividendelor - potrivit Directivei 90/435/CEE a Consiliului din 23 iulie 1990 privind regimul fiscal comun care se aplica societatilor-mama si filialelor acestora din diferite state membre, amendata prin Directiva 2003/123/CE a Consiliului din 22 decembrie 2003;
- are o participare minima directa de 25% in capitalul persoanei juridice romane pe o perioada neintrerupta de cel putin 2 ani care se incheie la data platii dividendelor - potrivit Acordului dintre Comunitatea Europeana si Confederatia Elvetiana de stabilire a unor masuri echivalente cu cele prevazute de Directiva 2003/48/CE a Consiliului din 3 iunie 2003 privind impozitarea veniturilor din economii sub forma platilor de dobanzi (prevederile art. 15 referitoare la regimul fiscal comun care se aplica societatilor-mama si filialelor acestora din diferite state membre).
Daca beneficiarul dividendelor este un sediu permanent al unei persoane juridice rezidente intr-un stat membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb situat in alt stat membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb, pentru acordarea acestei scutiri persoana juridica straina pentru care sediul permanent isi desfasoara activitatea trebuie sa intruneasca cumulativ conditiile prevazute la pct. 1-4.
Pentru acordarea acestei scutiri, persoana juridica romana care plateste dividendele trebuie sa indeplineasca cumulativ urmatoarele conditii:

1 este o societate infiintata in baza legii romane si are una dintre urmatoarele forme de organizare: "societate pe actiuni", "societate in comandita pe actiuni" sau "societate cu raspundere limitata";
2 plateste impozit pe profit, potrivit prevederilor titlului II din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare, fara posibilitatea unei optiuni sau exceptari.

Pentru acordarea acestei scutiri, persoana juridica cu sediul social in Romania, infiintata potrivit legislatiei europene, care plateste dividendul, trebuie sa plateasca impozit pe profit, potrivit prevederilor titlului II din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare, fara posibilitatea unei optiuni sau exceptari.
Declaratia va fi intocmita in 2 (doua) exemplare si va fi insotita de certificatul de rezidenta fiscala emis de autoritatea fiscala din statul de rezidenta al beneficiarului efectiv al dividendelor. In cazul in care beneficiarul efectiv al dividendelor este un sediu permanent, autoritatea fiscala din statul membru al Uniunii Europene sau al Asociatiei Europene a Liberului Schimb in care sediul permanent este situat va certifica faptul ca acesta este inregistrat ca platitor de impozite si taxe si ca desfasoara activitate in acel stat. Totodata, se va prezenta certificatul de rezidenta fiscala al persoanei juridice straine pentru care sediul permanent isi desfasoara activitatea.
Un exemplar al declaratiei se va pastra la beneficiarul efectiv al dividendelor, iar celalalt exemplar se va depune la platitorul dividendelor pentru acordarea scutirii.
Declaratia este valabila pentru anul pentru care este emis certificatul de rezidenta fiscala, cu exceptia situatiei in care se schimba cerintele pentru acordarea scutirii.

(2)
ANNEX No 16
- Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, as amended by Council Directive 2003/123/EC of 22 Decembrie 2003, implemented in Title II and Title V of Law no 571/2003 regarding the Fiscal Code, as amended.
- Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (provisions of article 15 regarding the common system of taxation applicable to parent companies and their subsidiaries from different Member States).

STATEMENT for tax exemption in Romania of dividends paid by a Romanian legal person or by a legal person with the head office located in Romania, incorporated under European law, to a legal person resident in another European Union or European Free Trade Association Member State or to a permanent establishment of a company from an European Union or European Free Trade Association Member State located in another European Union or European Free Trade Association Member State.

I. Beneficiat owner of the dividends
In section A, the identification data of the foreign legal person shall be filled in; or
In section B, the identification data of the permanent establishment shall be filled in, including in section A the identification data of the foreign legal person to which the permanent establishment belongs.
A Name of the foreign legal person: ..............................................................................
Tax registration code (given by the tax authority of the state where the beneficial owner is resident): .........................
Full address of the foreign legal person: ...............................................................
The representative/commissioner: .....................................................
Tax identification code: .....................................................................
B Tax registration code (given by the tax authority of the state where the activity of the permanent establishment is carried on): ......................................................................................
Full address of the permanent establishment: ....................................................................
The representative/commissioner: .......................................................
Tax identification code: .......................................................................

II. Payer of the dividends
In section C, the identification data of the Romanian legal person or the legal person with the head office in Romania, incorporated under European law, shall be filled in.
C Name of the Romanian legal person/the legal person with the head office in Romania, incorporated under European law: ......................................................................................
Tax identification code: .......................................................................
Full address of the Romanian legal person/the legal person with the head office in Romania, incorporated under European law: .........................................................................................................................
STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION A
The foreign legal person states that:
- it has one of the legal forms listed in the Directive/Agreement................................................;
- it is resident for tax purposes in the European Union or European Free Trade Association Member State ...................................................... and it is not considered resident for tax purposes outside European Union or European Free Trade Association, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state;
- it is liable to pay profit tax or a similar tax, according to the tax law of the European Union or European Free Trade Association Member State, without the possibility of an option or exemption;
- it has a direct minimum holding of ........... % in the capital of the Romanian legal person indicated in section C for an uninterrupted period of at least 2 years, starting with ..........................................................................;
- it is the beneficial owner of the dividends;
- the date when the dividends were paid .........................................................;
- the total amount of the dividends ..................................EUR/.................. lei for which the tax exemption is requested.
The beneficial owner hereby states that the provided information is true and undertakes to notify the withholding paying agent of any changes that have occurred in it.
Date: ...............................
Signature of the applicant/representative/commissioner
..........................................
STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION B
The permanent establishment states that:
- it is located on the territory of ............................................................................;
- it is liable to pay profit tax or a similar tax, without the possibility of an option or exemption;
- the foreign legal person for which the permanent establishment carries on an activity has one of the legal forms listed in the Directive/Agreement .....................................................................................;
- the foreign legal person for which the permanent establishment carries on an activity has its fiscal domicile in ..................................................... and is not considered resident for tax purposes outside the European Union or European Free Trade Association, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state;
- the foreign legal person for which the permanent establishment carries on an activity is liable to pay profit tax or a similar tax, according to the tax law of the European Union or European Free Trade Association Member State, without the possibility of an option or exemption;
- the foreign legal person for which the permanent establishment carries on an activity has a direct minimum holding of ............ % in the capital of the Romanian legal person indicated in section C for an uninterrupted period of at least 2 years, starting with .............................................;
- the date when the dividends were paid .................................................;
- the total amount of the dividends .................................EUR/................................. lei for which the tax exemption is requested.
The beneficial owner hereby states that the provided information is true and undertakes to notify the withholding paying agent of any changes that have occurred in it.
Date: ...............................
Signature of the applicant/representative/commissioner
........................
EXPLANATIONS
Dividends paid by a company which is a Romanian legal person or a legal person with the head office in Romania, incorporated under European law, to a legal person resident in another European Union or European Free Trade Association Member State or to a permanent establishment of a company from an European Union or European Free Trade Association Member State located in another European Union or European Free Trade Association Member State, shall be exempted from tax if the foreign legal person that receives the dividends meets all the conditions mentioned below:

1 has one of the legal forms listed in the Directive/Agreement;
2 according to the tax law of the European Union or European Free Trade Association Member State, it is considered to be a resident of that State and it is not considered to be a resident for tax purposes outside the European Union or European Free Trade Association, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state;
3 it is liable to pay profit tax or a similar tax, according to the tax law of the European Union or European Free Trade Association Member State, without the possibility of an option or exemption;
4
- has a direct minimum holding of 10% in the capital of the Romanian legal person for an uninterrupted period of at least 2 years, which ends on the date the dividends are paid - according to the Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, as amended by Council Directive 2003/123/EC of 22 December 2003;
- has a direct minimum holding of 25% in the capital of the Romanian legal person for an uninterrupted period of at least 2 years, which ends on the date the dividends are paid - according to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (provisions of article 15 regarding the common system of taxation applicable to parent companies and their subsidiaries from different Member States).

If the recipient of the dividends is a permanent establishment of a legal person resident in an European Union or European Free Trade Association Member State located in another European Union or European Free Trade Association Member State, the foreign legal person for which the permanent establishment carries on an activity shall meet all the conditions provided at points 1 to 4 in order for the exemption to be granted.
In order for the exemption to be granted, the Romanian legal person paying the dividends shall meet all the conditions mentioned below:

1 it is a company incorporated under Romanian law and has one of the following legal forms: "societate pe actiuni", "societate in comandita pe actiuni" or "societate cu raspundere limitata";
2 it is liable to pay profit tax, according to the provisions of Title II of Law no 571/2003 regarding the Fiscal Code, as amended, without the possibility of an option or exemption.

In order for the exemption to be granted, the legal person with the head office in Romania, which is the payer of the dividends, incorporated under European law, shall be subject to profit tax, according to the provisions of Title II of Law no 571/2003 regarding the Fiscal Code, as amended, without the possibility of an option or exemption.
The statement shall be filled in in duplicate and shall be accompanied by the certificate of tax residence issued by the tax authority of the state where the beneficial owner of the dividends is resident. When the beneficial owner of the dividends is a permanent establishment, the tax authority of the European Union or European Free Trade Association Member State in which the permanent establishment is located shall certify that it is registered as a taxpayer and that is carrying on an activity in that state. At the same time, a certificate of tax residence of the foreign legal person for which the permanent establishment carries on an activity shall be submitted.
One copy of the statement is kept by the beneficial owner of the dividends, while the other is handed in to the payer of the dividends in order for the exemption to be granted.
The statement is valid for the year for which the certificate of tax residence was issued, except for the case in which the conditions required for the exemption to be granted have changed.


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Alte articole din:

ORDIN nr. 724 din 4 februarie 2011 pentru aprobarea formularisticii prevazute de art. 118 si 120 din Legea nr. 571/2003 privind Codul fiscal si stabilirea competentelor in ceea ce priveste semnarea acestor formulare

ORDIN nr. 724 din 4 februarie 2011 pentru aprobarea formularisticii prevazute de art. 118 si 120 din Legea nr. 571/2003 privind Codul fiscal si stabilirea competentelor in ceea ce priveste semnarea acestor formulare Publicat in Monitorul Oficial al Romaniei, Partea I Nr. 131 din 22 februarie 2011

ORDIN nr. 724 din 4 februarie 2011 pentru aprobarea formularisticii prevazute de art. 118 si 120 din Legea nr. 571/2003 privind Codul fiscal si stabilirea competentelor in ceea ce priveste semnarea acestor formulare
Publicat in Monitorul Oficial al Romaniei, Partea I Nr. 131 din 22 februarie 2011