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Additional tax for legal persons operating in the oil and gas sectors

Additional tax for legal persons operating in the oil and gas sectors

Numărul 50-51, 20 dec. 2023 - 9 ian. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

MF order no. 5433/2023 regarding the establishment of legal persons that carry out activities in the oil and natural gas sectors according to art. 183 para. (1) from Law no. 227/2015 regarding the Fiscal Code, was published in the Official Gazette, Part I no. 1185 of December 28th, 2023. 

According to art. 183 of the Fiscal Code, an additional tax is established for legal persons that carry out activities in the oil and natural gas sectors.

This order refers to the legal persons that carry out such activities that are subject to the additional tax (enters into force on January 1st, 2024).

The legal persons that carry out activities in the oil and natural gas sectors are those that carry out activities, main or secondary, corresponding to the following NACE codes:

- 0610 - "Extraction of crude oil";
- 0620 - "Extraction of natural gas";
- 1920 - "Manufacturing of products obtained by oil refining";
- 3522 - "Distribution of gaseous fuels, through pipelines";
- 3523 - "Commercialization of gaseous fuels, through pipelines";
- 4671 - "Wholesale of solid, liquid and gaseous fuels and derived products";
- 4730 - "Retail trade of fuels for motor vehicles in specialized stores";
- 4950 - "Pipeline transport".

Note: In the case of taxpayers who carry out both activities corresponding to NACE codes provided for in art. 1, as well as activities according to NACE codes 3512 - "Transport of electricity", 3513 - "Distribution of electricity" and 3514 - "Commercialization of electricity" and which are regulated/licensed by the National Energy Regulatory Authority, for the determination of the specific tax, the elements related to these activities are not included in the VT, V s, I and A indicators from the formula for calculating the specific turnover tax.

(Copyright foto: 123RF Stock Photo)

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