17. Evaziune fiscală. Notar. Reţinere şi nevărsare în termen a sumelor reprezentând impozite sau contribuţii cu reţinere la sursă
17. Tax evasion. Notary public. Retention and non-payment in due time of the amounts representing any taxes or withholding tax contributions

Summary/Abstract: Appendix 8 to the Order no. 101/2008 of the President of the National Agency of Tax Administration approving the model and content of forms used for declaring the taxes, levies and contributions established under the regime of self-taxation or withholding tax are known under the name of Guidelines to supplement the form 100 “Return regarding tax payment obligations to the state budget”, its role consisting of guiding and explaining the manner in which a certain form is filled in, but not of defining the withholding tax. Consequently, there is serious doubt regarding the determination of the tax provided by art. 771 of the Tax Code as withholding tax, since the tax legal rules referred to in the incriminating text are confuse and imprecise.

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