Untitled Presentation
Presentation
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Financial Education
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Vocational training
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Practice Problem
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Hard
Breazu Dana
FREE Resource
46 Slides • 22 Questions
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2
Open Ended
Explain the process for submitting a request for a fiscal residence certificate for individuals who carry out independent activities in Romania.
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4
Multiple Choice
Which of the following is a purpose of the legal framework mentioned in the slide for fiscal residency certificates?
To avoid double taxation
To increase government spending
To encourage tax evasion
To limit international trade
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Open Ended
Why is it important for a country to issue fiscal residency certificates?
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7
Multiple Choice
Which of the following documents regulates aspects regarding the residency of foreign legal persons in Romania?
ORDIN Nr. 577/2021
ORDIN Nr. 1099/2016
Circular ANAF
Lista Convențiilor
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Open Ended
Explain the difference between 'activitate dependentă' and 'activitate independentă' as defined in the Romanian Fiscal Code.
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11
Fill in the Blanks
The central of vital interests is analyzed by considering factors such as family, property, and
Type answer...
12
Multiple Select
Which of the following are criteria for an activity to be considered 'activitate independentă' according to the Romanian Fiscal Code?
Freedom to choose place and mode of activity
Risks assumed by the individual
Use of personal assets for the activity
Direct collaboration with third parties
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15
Open Ended
Describe the method of 'scutirea' for avoiding double taxation as outlined in the Romanian Fiscal Code.
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17
Multiple Select
Which of the following conditions can qualify a person as a Romanian resident according to the Fiscal Code?
Having domicile in Romania
Owning property in Romania
Being present in Romania for more than 183 days
Working for a Romanian employer abroad
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19
Multiple Choice
Which of the following best describes a 'rezident' according to Romanian fiscal law?
A person or entity with fiscal obligations only for income earned in Romania.
Any Romanian legal entity or foreign entity with effective management in Romania, or a legal entity with registered office in Romania, or a physical resident, with worldwide fiscal obligations.
Any foreign legal entity with no registered office in Romania.
A Romanian citizen living abroad.
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Open Ended
Explain the process and requirements for obtaining a fiscal residency certificate in Romania, referencing the relevant legal provisions.
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Multiple Select
Which of the following are required to be submitted by applicants when requesting fiscal residency certificates, according to the Romanian regulations?
Supporting documents as specified in the annexes.
Application forms completed and signed by the applicant.
Proof of payment of fiscal obligations.
Electronic submission or postal confirmation of receipt.
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Multiple Choice
For the application of the double taxation avoidance agreement, which individuals can submit requests through the Virtual Private Space service?
Legal entities and individuals practicing liberal professions
Only legal entities
Only individuals
Government officials
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Multiple Choice
Which document must be attached when applying for the fiscal residence certificate for non-resident individuals in Romania?
Copy of identity document
Proof of address
Bank statement
Employment contract
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32
Open Ended
Discuss the importance of completing and signing the required forms when applying for a fiscal residence certificate in Romania.
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Multiple Select
Which of the following are steps involved in the circulation and archiving of fiscal documents according to the procedures described?
Prepare two copies of the document
Submit one copy to the applicant
Archive at the fiscal authority
Send both copies to the applicant
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Multiple Choice
What is the main purpose of the certificate of fiscal residence regarding the application of the Convention/Agreement for the avoidance of double taxation between Romania and another country for residents in Romania?
To prove residency for tax purposes
To apply for a visa
To register a business
To obtain a work permit
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40
Open Ended
Explain the process for submitting a request for the certificate of fiscal residence for persons without legal personality, according to the images.
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Multiple Select
Select all correct statements about the issuance of the certificate of fiscal residence for residents in Romania, based on the images.
It is issued by the fiscal authority where the association is registered
It must be signed by the head of the fiscal authority
It is completed in two copies, one for the applicant and one for the fiscal authority
It is issued only for individuals
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Multiple Choice
Which documents must be attached when requesting the certificate of attestation of tax paid in Romania by foreign legal entities?
Original contract of association
Copies of documents proving income and tax paid, legalized certificate of fiscal residence, authorized translation
Passport and visa
Bank statements
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Multiple Choice
Which of the following articles is related to the avoidance of double taxation according to the legal basis for fiscal residence certificates?
Art. 131
Art. 222
Art. 230
Art. 232
68
Open Ended
Summarize the main legal frameworks that govern the issuance of fiscal residence certificates in Romania.
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