Untitled Presentation

Open Ended

Explain the process for submitting a request for a fiscal residence certificate for individuals who carry out independent activities in Romania.

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

Open Ended

Why is it important for a country to issue fiscal residency certificates?

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

Open Ended

Explain the difference between 'activitate dependentă' and 'activitate independentă' as defined in the Romanian Fiscal Code.

Fill in the Blanks

The central of vital interests is analyzed by considering factors such as family, property, and

in Romania.

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

Open Ended

Describe the method of 'scutirea' for avoiding double taxation as outlined in the Romanian Fiscal Code.

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

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.

Open Ended

Explain the process and requirements for obtaining a fiscal residency certificate in Romania, referencing the relevant legal provisions.

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.

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

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

Open Ended

Discuss the importance of completing and signing the required forms when applying for a fiscal residence certificate in Romania.

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

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

Open Ended

Explain the process for submitting a request for the certificate of fiscal residence for persons without legal personality, according to the images.

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

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

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

Open Ended

Summarize the main legal frameworks that govern the issuance of fiscal residence certificates in Romania.