The local gastronomic point can be established both by natural persons and by legal persons, in compliance with the legal provisions in force regarding the sanitary, veterinary and food safety registration of this type of unit, at the veterinary sanitary and food safety direction within the county where he carries out his activity. A natural person will perform the veterinary sanitary and food safety registration of the local gastronomic point based on one of the following documents: - the manufacturer’s certificate, - the card for agricultural products trade, - the hunting membership card, - the fishing permit - the authorization to harvest non-timber forest products. Legal entities will perform the sanitary, veterinary and food safety registration of the local gastronomic point based on the registration certificate issued by the National Office of the Trade Register, which must indicate that that legal entity has one or more production activities in its object of activity agricultural, fishing, hunting or collection of non-timber forest products. III. LOCAL GASTRONOMIC POINTS - IN FISCAL TERMS The income made by natural persons as a result of carrying out the activity as a local gastronomic point represents income from independent activities for which the annual net income is determined based on the income rules, according to the Fiscal Code. However, by derogation from the provisions of the Fiscal Code, which establishes the level of income norms for all other activities, the Law for the establishment and operation of local gastronomic points provides that the level of annual income norms, by category of localities, depending on the location of the local gastronomic point, as well as their correction coefficients are established by order of the Minister of Agriculture and Rural Development. Therefore, every year, the Ministry of Agriculture and Rural Development must transmit to the National Agency for Fiscal Administration, the level of the annual standard income quota and their correction coefficients, no later than November 30 of the year before the one in which it is to be applied. The standard income quota is a simplified taxation system intended for selfemployed persons, individual enterprises and associations without legal personality 678 ILIE DUMITRU
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