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Generic Tax Name Tax on domestic production of crude oil and natural gas
Tax name in the national language Impozit pe ţiţeiul din producţia internă şi gazele naturale
Tax name in English Tax on domestic production of crude oil and natural gas
Member State RO-Romania
Tax in force since 1993/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law no. 571/2003 regarding the Fiscal Code with subsequent amendments and completions.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Romania.

 
Taxpayers

The authorised economic agent - supplier of the product.

 
Tax object and basis of assessment

The quantiy of oil from domestic production, delivered in Romania.

 
Deductions, Allowances, Credits, Exemptions

The quantities of oil and natural gas from domestic production that are directly exported by the economic agents producers are exempt from the payment of this tax.

 
Rate(s) Structure

Crude oil: 18.95 lei/tonne.

 
Tax due date

By the 25th day of the month following the one in which the delivery is made.

 
Tax collector

The state budget.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3.74 EUR 0.00
2011 2.26 EUR 0.00
2010 3.94 EUR 0.00
2009 0.35 EUR 0.00
2008 3.48 EUR 0.00
2007 10.64 EUR 0.01
2006 72.69 EUR 0.07
2005 74.26 EUR 0.09
2004 81.76 EUR 0.13
2003 80.61 EUR 0.15
2002 82.38 EUR 0.17
2001 83.26 EUR 0.18

Comments