December 16, 2016
The other day the National Agency for Tax Administration issued a document to the income tax payers, regarding the deductibility of expenses when determining the tax result. So because it is relevant and very useful information for those who are targeted, we play below what it contains.
In accordance with the provisions of Article 25 (1) (a) and (b) of Regulation (EEC) No 2 (1) and point 13, point 14 of the Methodological Rules for its application approved by HG No 14 of the European Parliament and of the Council of 17 May 1999 on the common organisation of the the system of measures to be taken in the light of the information provided for in Article 13(2) of Regulation (EC) No 149 1/2016, for the determination of the tax result are considered – deductible expenses – expenses incurred for the purpose of carrying out economic activity, including those regulated by the normative acts in force, as well as registration fees, contributions and contributions due to chambers of commerce and industry, employers’ organizations and trade union organizations.
Expenditure on wages and salaries as defined in Title IV shall be deductible expenses for the determination of the tax result, with the exception of those covered by Article 25 (1). (3) and (4).
In accordance with the provisions of Article 25 (1) (a) and (b) of Regulation (EEC) No 2 (3) and point 15 and point 16 of the Methodological Rules for the Application of Article 25 (1) (a) and (b) of Regulation (EEC) No 2081/92. (3) of the Tax Code, approved by HG No 1 of the European Parliament and of the Council of 17 May 1999 on the common organisation of the 1/2016 are deductible limited to determining the tax result:
– (a) protocol expenses up to a rate of 2 % applied to the accounting profit plus the expenditure on corporation tax and protocol expenditure. the protocol expenses include the expenses recorded with the value added tax collected in accordance with the provisions of Title VII, for gifts offered by the taxpayer, with a value of more than 100 lei;
– (a.b) social expenditure, up to a rate of up to 5%, applied to the amount of expenditure on staff salaries, according to the Labour Code. The following is subject to this limit:
funeral aids, aid for serious and incurable diseases, birth aids, aid for prostheses, aid for losses in their own households, aid for children in schools and foster homes;
expenditure on the proper functioning of units under the administration of taxpayers, such as: nurseries, kindergartens, schools, museums, libraries, canteens, sports bases, clubs, non-family homes and the like;
expenses representing: gifts in cash or in kind, including gift vouchers offered to employees and their minor children, health services provided in the case of occupational diseases and accidents at work until admission to a health establishment, nursery vouchers granted by the employer in accordance with the legislation in force, the consideration of tourist and/or treatment services, including transport, provided by the employer to their own employees and their family members, as well as the contribution to the intervention funds of the miners’ professional associations;
other social expenses incurred under the collective labour contract or an internal regulation. Expenditure under the collective labour contract shall be expenditure of a social nature established under collective agreements at national level, by the branch, group of units and units, other than those expressly mentioned in Article 25 (1). (3) (.b) of the Tax Code.
– lit.c) expenses representing meal vouchers and holiday vouchers granted by employers, according to the law;
The granting of meal vouchers will be done in compliance with the provisions of Law No. 142/1998 and the methodological rules for the application of its provisions approved by HG No 142/1998. 23/2015. The granting of holiday vouchers will be done in compliance with the provisions of the OUG no. 8/2009 and the rules for the application of its provisions approved by HG no. 215/2009.
– lit.d) the accommodations, the perishability, the losses resulting from handling/storage, According to the Law; HG nr. 831/2004 for the approval of the Rules on permissible perishability limits for goods in the marketing process
– (e) technological losses which are contained in the own consumption standard necessary for the manufacture of a product or the provision of a service;
– point (f) expenditure representing the quantities of electricity consumed at the level of its own technological consumption standard or, failing that, at the level of the rule approved by the National Energy Regulatory Authority, which also includes its own commercial consumption, for electricity distribution taxpayers;
– point (g) expenditure on provisions/adjustments for depreciation and reserves, within the limit laid down in Article 26;
– point (h) interest expenses and exchange rate differences, within the limit laid down in Article 27 (if the degree of capital indebtedness is less than or equal to 3);
– point (i) depreciation, within the limit laid down in Article 28;
Pentru mijloacele de transport de persoane care au cel mult 9 scaune de pasageri, incluzand si scaunul soferului, din categoria M1, astfel cum sunt definite in Reglementarile privind omologarea de tip si eliberarea cartii de identitate a vehiculelor rutiere, precum si omologarea de tip a produselor utilizate la acestea – RNTR 2, aprobate prin Ordinul ministrului lucrarilor publice, transporturilor si locuintei nr. 211/2003, cu modificarile si completarile ulterioare, cheltuielile cu amortizarea sunt deductibile, pentru fiecare, in limita a 1.500 lei/luna.
– lit.j) cheltuielile pentru functionarea, intretinerea si repararea locuintelor de serviciu, deductibile in limita corespunzatoare suprafetelor construite prevazute de Legea locuintei nr. 114/1996, republicata, cu modificarile si completarile ulterioare, care se majoreaza din punct de vedere fiscal cu 10%. In cazul locuintei de serviciu date in folosinta unui salariat sau administrator, cheltuielile pentru functionarea, intretinerea si repararea acesteia sunt deductibile in limita corespunzatoare raportului dintre suprafata construita prevazuta de Legea locuintei nr. 114/1996, republicata, cu modificarile si completarile ulterioare, majorata cu 10%, si totalul suprafetei construite a locuintei de serviciu respective;
– lit. k) cheltuielile de functionare, intretinere si reparatii aferente unui sediu aflat in locuinta proprietate personala a unei persoane fizice, folosita si in scop personal, deductibile in limita corespunzatoare suprafetelor puse la dispozitia societatii in baza contractelor incheiate intre parti, in acest scop. in cazul in care sediul unui contribuabil se afla in locuinta proprietate a unei persoane fizice, in aplicarea art. 25 alin. (3) lit. k) din Codul fiscal, cheltuielile de functionare, intretinere si reparatii aferente sediului sunt deductibile in limita determinata pe baza raportului dintre suprafata pusa la dispozitie contribuabilului, mentionata in contractul incheiat intre parti, si suprafata totala a locuintei. Contribuabilul va justifica cheltuielile de functionare, intretinere si reparatii aferente sediului cu documente legale, cum sunt contractele incheiate cu furnizorii de utilitati si alte documente.
– lit. l) 50% din cheltuielile aferente vehiculelor rutiere motorizate care nu sunt utilizate exclusiv in scopul activitatii economice, cu o masa totala maxima autorizata care sa nu depaseasca 3.500 kg si care sa nu aiba mai mult de 9 scaune de pasageri, incluzand si scaunul soferului, aflate in proprietatea sau in folosinta contribuabilului. Aceste cheltuieli sunt integral deductibile pentru situatiile in care vehiculele respective se inscriu in oricare dintre urmatoarele categorii:
- vehiculele utilizate exclusiv pentru servicii de urgenta, servicii de paza si protectie si servicii de curierat;
- vehiculele utilizate de agentii de vanzari si de achizitii;
- vehiculele utilizate pentru transportul de persoane cu plata, inclusiv pentru serviciile de taximetrie;
- vehiculele utilizate pentru prestarea de servicii cu plata, inclusiv pentru inchirierea catre alte persoane sau pentru instruire de catre scolile de soferi;
- vehiculele utilizate ca marfuri in scop comercial.
Cheltuielile care intra sub incidenta acestor prevederi nu includ cheltuielile privind amortizarea. Regulile de deducere, termenii si expresiile utilizate, conditiile in care vehiculele rutiere motorizate, supuse limitarii fiscale, sunt cele prevazute la pct. 68 din normele metodologice date in aplicarea art. 298 al titlului VII Taxa pe valoarea adaugata din Codul fiscal.
Justificarea utilizarii vehiculelor, in sensul acordarii deductibilitatii integrale la calculul rezultatului fiscal, se efectueaza pe baza documentelor financiar-contabile si prin intocmirea foii de parcurs care trebuie sa cuprinda cel putin urmatoarele informatii: categoria de vehicul utilizat, scopul si locul deplasarii, kilometrii parcursi, norma proprie de consum carburant pe kilometru parcurs.
Aplicarea limitei de 50% pentru stabilirea valorii nedeductibile la determinarea rezultatului fiscal se efectueaza dupa aplicarea limitarii aferente taxei pe valoarea adaugata, respectiv aceasta se aplica si asupra taxei pe valoarea adaugata pentru care nu s-a acordat drept de deducere din punctul de vedere al taxei pe valoarea adaugata.
– lit. m) cheltuielile de functionare, intretinere si reparatii, aferente autoturismelor folosite de persoanele cu functii de conducere si de administrare ale persoanei juridice, deductibile limitat potrivit lit. l) la un singur autoturism aferent fiecarei persoane cu astfel de atributii.
La art. 25 alin. (4) din Codul fiscal sunt prezentate cheltuielile nedeductibile la determinarea rezultatului fiscal dintre care enumeram principalele categorii:
– lit. b dobanzile/majorarile de intarziere, amenzile, confiscarile si penalitatile, datorate catre autoritatile romane/straine, potrivit prevederilor legale, cu exceptia celor aferente contractelor incheiate cu aceste autoritati;
– (a.b interest/delay increases, fines, confiscations and penalties due to the Romanian/foreign authorities, according to the legal provisions, except those relating to contracts concluded with these authorities;
– point .c expenditure on goods of the nature of stocks or depreciable fixed assets found to be unmanageable or degraded, unaccountable, as well as the related value added tax, if this is due in accordance with the provisions of Title VII. These expenses are deductible if the depreciable fixed stocks/assets are included in any of the following situations/conditions:
have been destroyed as a result of natural disasters or other causes of force majeure, under the conditions laid down by the rules;
insurance contracts have been concluded;
have been qualitatively degraded and proof of destruction is provided;
have an outdated shelf life/expiration, according to the law;
– point h losses incurred when receivables are taken out of the accounts, for the part not covered by the provision, in accordance with Article 26 as well as those recorded in cases other than the following:
implementation of a reorganization plan confirmed by a court order, in accordance with the provisions of Law No. 85/2014;
bankruptcy proceedings of debtors were closed on the basis of the court decision;
the debtor has died and the debt cannot be recovered from the heirs;
the debtor is dissolved, in the case of a limited liability company with a single partner, or liquidated, without a successor;
the debtor registers major financial difficulties affecting his entire assets;
insurance contracts have been concluded;
– lit. and sponsorship and/or mecenate expenses and expenses related to private scholarships, granted according to the law; taxpayers who carry out sponsorships and/or mecenate acts, according to the provisions of Law No. 32/1994 on sponsorship, with subsequent amendments and additions, and the Library Act No. 334/2002, republished, with subsequent amendments and additions, as well as those who grant private scholarships, according to the law, subtract the related amounts from the corporation tax due at the level of the minimum amount of the following:
the value calculated by applying 0,5 % to turnover; for situations where the applicable accounting regulations do not define the turnover indicator, this limit is determined according to the rules;
the amount representing 20% of the corporation tax due.
Amounts not deducted from corporation tax, as provided for in this letter, shall be carried forward for the next 7 consecutive years. The recovery of these amounts will be carried out in order of their registration, under the same conditions, at each deadline for payment of corporation tax.
– lit. j expenses recorded in the accounts, which are based on a document issued by a taxpayer declared inactive according to the provisions of the tax procedure code, except those representing purchases of goods made in the context of the enforcement procedure and/or purchases of goods/services from taxable persons in bankruptcy proceedings under Law No. 85/2014
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