The stamp tax in 2015

Written by: Bridgewest

The_stamp_tax_in_2015.jpgThe stamp tax for the compulsory execution application maintains a fixed value this year. However, for appeals rates may vary depending on the amount of debts or the type of assets. Natural and legal persons in Romania must pay the legal stamp taxes for actions and requests submitted to any Romanian court and also for application made to the Ministry of Justice. The stamp duty is thus the payment for the legal services performed by courts, the Ministry of Justice and the Prosecutor’s office attached to the High Court of Cassation and Justice.

The applicable stamp taxes in 2015

The requests for the enforcement of court orders, others than court decisions, are taxed with 20 lei for each title and the requests for the suspension of the compulsory execution, including provisional execution, are taxed with 50 lei. For an appeal to the compulsory execution, the applicable stamp tax is calculated according to the value of the desired goods or the value of the duty. If the object of the compulsory execution cannot be evaluated in cash, the tax is 100 lei.
The requests for the return of the compulsory execution are taxed according to law with 50 lei, if their value is below 5,000 lei, and with 300 lei, if the value is above 5,000 lei.

Who must pay the costs of enforcement?

The person who requests the commencement of an act or activity that falls into the scope of compulsory execution is the one who must pay the costs incurred during this procedure. If the acts or activities are demanded by default, the expenses are to be paid by the creditor.
According to law, the following expenses are considered compulsory execution costs:
- the stamp taxes necessary to commence the compulsory execution;
- the fees for the court enforcement officer;
- the lawyer’s fees;
- the fees for the expert, translator an interpreter;
- fees for drawing up the necessary documents;
- transport fees;
- any other fees required by law or required during the process.
The amount due is set by the court enforcement officer. If you need more information about these taxes and other taxes in Romania, please contact our accountants in Bucharest.