The Chamber of Tax Consultants (CCF) warns that the current wording of the Ministry of Finance's draft, which also includes the temporary reduction of excise duty on diesel, risks creating ambiguities regarding the application of the solidarity contribution to all companies producing LPG and requests clarification of the text of the ordinance.
The Chamber of Tax Consultants sent, in this regard, an address to the institution, which also includes proposals to clarify the text of the ordinance, it is mentioned in a press release sent to AGERPRES on Friday.
"The LPG energy product can be viewed, from a technological and fiscal perspective, both as an energy product resulting from the processing of crude oil in the refinery, and as a product obtained from the mixture of propane and butane. The provisions of the Fiscal Code on the excise regime include the mixture, even in the case of LPG cylinders, in the definition of "production of excisable products". However, we understand that the legislator's intention is not to include these operators, but only those who extract crude oil from deposits located on Romanian territory and who, through affiliated persons, process this crude oil and obtain income from the marketing of energy products resulting from the processing", declared Doru Dudaş, former vice president of ANAF and general director in the Ministry of Finance, current president of the CCF Fiscal Committee.
The organization proposes, in order to avoid any ambiguities in implementation, to supplement the draft so that it expressly results that, in the case of LPG, the ordinance only covers LPG resulting from the processing of crude oil extracted from deposits located on Romanian territory, and not the mixture of propane and butane.
The Chamber of Tax Consultants is a professional public utility organization, a non-profit legal entity, with its own assets and budget.
The executive adopted on Friday the normative act regarding the temporary reduction of the excise duty level for diesel and the establishment of the solidarity contribution on the revenues from the marketing of crude oil and energy products obtained from the processing of crude oil extracted from the territory of Romania.
"The first point - the emergency ordinance regarding the temporary reduction of the excise duty level applicable to standard diesel and the establishment of the solidarity contribution on revenues from the sale of crude oil and energy products obtained from the processing of crude oil extracted from the territory of Romania. What this emergency ordinance establishes: the excise duty on standard diesel sold on the domestic market will be temporarily reduced, during the declared period of crisis on the oil and fuel market, by 30 bani per liter, 36 bani in total, including VAT, respectively from 2,804.29 lei per 1,000 liters, to 2,504.29 lei per 1,000 liters and from 3,318.74 lei per ton to 2,963.7 lei per ton. This reduction applies starting with the entry into force of the emergency ordinance for the period declared a crisis on the oil and fuel market," said Dogioiu at Victoria Palace.
She added that the ordinance also establishes a solidarity contribution for economic operators who either only extract or extract and market oil on Romanian territory.
"The solidarity contribution is applied in some thresholds by reference to the price of Brent oil, but as a result it represents 60% of the exceptional profit obtained in this period from the exploitation or exploitation and marketing of Romanian oil. Those thresholds that you see in the ordinance reported to the price of Brent oil are aimed precisely so that this exceptional taxation does not affect, for example, the level of investments. So, this will not be affected, only the exceptional profits from this period will be targeted", she stated.
Ioana Dogioiu stated that the reduction in excise duty on diesel will have a budgetary impact estimated at 0.61 billion lei.
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