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EMERGENCY ORDINANCE no. 24 of 6 June 2012
amending and supplementing Law No. 571/2003 governing the
Tax Code and regulating certain financial and tax measures
ISSUER: THE ROMANIAN GOVERNMENT
PUBLISHED IN: THE OFFICIAL JOURNAL No. 384 OF 7 JUNE 2012
(…)
5. Article 21, paragraph (3), letter n) is amended and shall have the following content:
“n) operating, maintenance and repair costs for company cars used by persons holding management
and administrative positions of the legal entity, are deductible, to a limited degree, under paragraph
(4) letter t) for no more than one vehicle for each person having such a position. “
6. Article 21, paragraph (4), letter t) is amended and shall have the following content:
“t) 50% of the costs of road motor vehicles which are not used exclusively for conducting business,
having a maximum authorised weight not exceeding 3,500 kg and no more than 9 passenger seats,
including the driver’s seat, owned or used by the taxpayer. These expenses are fully deductible in
situations in which such vehicles are included in any of the following categories:
1. vehicles used exclusively for emergency services, security and protection services, and courier
services;
2. vehicles used by sales and procurement personnel;
3. vehicles used for passenger transport, in exchange for payment, including taxi services;
4. vehicles used for the provision of services in exchange for payment, including for rental to other
persons or for instruction, as used by driving schools;
5. vehicles used as goods, for commercial purposes.
The expenses covered by these provisions do not include the depreciation expenses. The way these
provisions are to be enforced shall be established by means of guideline norms.
7. Under Article 22, paragraph (1), letter m) shall be inserted after the letter l) that shall have
the following content:
“m) the provisions/adjustments for doubtful debts taken over from credit institutions in order to
recover them, observing the difference limit between the amount of the receivables taken over by
assignment and the amount to be paid to the assignor, for receivables that meet, cumulatively, the
following requirements:
1. are assigned and recorded in the assignee’s accounts after the 1st of July 2012, inclusively;
2. are transferred from one person or payable by a person not affiliated to the taxpayer that has the
quality of assignee;
3. were included in the taxable income of the taxpayer that has the quality of assignee.”
8. Under Article 48, paragraph (7), letter l^1) is amended and shall have the following content:
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