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Law No. 1 Of 30 June 1977 Relating To The Tax On The Total Staffing Of The State Units

Original Language Title:  LEGE nr. 1 din 30 iunie 1977 privind impozitul pe fondul total de retribuire al unităţilor de stat

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LEGE no. 1 1 of 30 June 1977 on the tax on the total retribution fund of the State units
ISSUER GREAT NATIONAL ASSEMBLY
Published in OFFICIAL BULLETIN no. 60 60 of 8 July 1977



Pursuant to Article 57 of the Constitution of the Socialist Republic of Romania we sign and have to be published in the Official Bulletin of the Socialist Republic of Romania Law no. 1 of 30 June 1977 on the tax on the total retribution fund of the state socialist units. NICOLAE CEAUSESCU PRESIDENT THE SOCIALIST REPUBLIC OF ROMANIA The achievement of the tasks established by the 9th Congress of the Romanian Communist Party on the continuous improvement of the planned organization and management of the national economy requires the taking of new measures to improve the taxation system of retribution, which also leads to the elimination of complicated forms and methods of calculating the incomes of working people. To this end, the tax on individual retributions will be abolished and the tariff retributions of framing should be established, without tax, equal collected. At the same time, the additions to retribution from exceeding the labor norms, the prizes, as well as any other rights provided by law, will also be calculated without tax. In this way, working people will have the opportunity to know directly the money rights they must receive for their work and to exercise a direct control over the way of determining the income they are due. As a result, instead of the tax on retribution that, at present, is calculated and retained for each person on the basis of progressive quotas, the tax on the total retribution fund paid by the socialist units is to be introduced. In order to ensure the legal framework necessary to establish the tax system on the total retribution fund, The Great National Assembly of the Socialist Republic of Romania adopts this law. + Chapter 1 General provisions + Article 1 In the Socialist Republic of Romania the working people have the right to a retribution established according to the socialist principle of retribution according to the quantity, quality of work and social importance of the work performed. In the spirit of the norms of socialist ethics and equity no one is allowed to earn income without work or to realize income by appropriating the work of others. + Article 2 Through the system of retribution and taxation the state ensures, as a priority, the continuous increase of the share of direct income in the total income of working people. + Article 3 Tariff retribution, as well as any other income that is due, according to the law, to people who work in state socialist units are effective and are not subject to taxation. Instead of the tax on retribution paid by each person, the tax is introduced on the total retribution fund paid by the socialist units. + Article 4 The working people directly collect the actual income due to the work performed from the tariff retribution and from any other retribution rights provided by law. By abolishing the tax on individual tariff retribution, discounts, exemptions and tax increases no longer apply. From the actual income no detentions or contributions may be made outside those provided by law. Working people are the only ones in law to manage, as they see fit, the incomes obtained from the work performed, to meet their material and spiritual needs. + Article 5 The net framing fee is determined by the decrease in the gross employment tariff retribution existing at the date of this law of the tax related to it. + Article 6 The addition of retribution for exceeding the labor norms will continue to be paid according to the regulations in force, its calculation being made on the basis of the tariff retribution of non-tax framing. Also, the existing quotas for uninterrupted amounts of seniority in the same unit remain unchanged, following that they should be calculated accordingly to the new tariff rate of non-tax framing. + Article 7 Gratifications, prizes for outstanding achievements, as well as any other retribution rights provided by law for the work performed shall be established without tax. + Article 8 The income ceilings in force at the date of this law in relation to which the rights and obligations of persons working in the state socialist units are determined shall remain unchanged and under the conditions of establishment of tariff repayments without tax, non-notified, as long as the conditions on the basis of which have been established do not change, so that the rights and obligations in force at the date of this law are maintained. The ceiling of 1,500 lei monthly average income per family member, in relation to which people who work in state socialist units have the right, according to the law, to the rent dwelling from the state housing fund, remains unchanged. + Article 9 Simultaneously with the economic and social measures taken by the state to create the conditions corresponding to the formation and preparation of the young generation, the citizens without children have the duty to contribute to the constitution of the funds necessary to For this purpose, persons who work in the state socialist units, aged over 25 years, who do not have children, will pay a fixed monthly contribution, depending on the tariff rate of employment, established according to the provisions of this law. + Article 10 The working people exercise, according to the law, the direct control over the way in which the socialist units determine the rights they are due for their work. + Chapter 2 Calculation and payment of the tax on the total retribution fund + Article 11 State economic units and state institutions are obliged to pay a tax on the total retribution fund. + Article 12 The total retribution fund on which the tax provided for in art. 11 includes tariff repayments, allowances, prizes, as well as any other rights provided by law for the work performed. If, according to the law, part of the retribution is granted in kind, the value of the products, calculated at retail prices or, in the absence thereof, at the contracting or acquisition prices, is included in the total retribution fund. + Article 13 The tax is calculated by applying to the total fund of retribution of differentiated tax rates by branches, subdivisions and economic-social activities, as follows: Branch or subramuraTax rate% A. Industry 1.Electric and thermally energy17,00 2.The coal industry17.50 3.Coke industry17.50 4.Petrol industry16.50 5.The extractive gas industry metan16,50 6.Extraction and preparation ferrous ores 17.50 7.The ferrous metallurgy industry 17.50 8.The extraction and preparation of non-ferrous ores and rare17.50 9.Non-ferrous metallurgy industry 17,00 10.Masiniums16,50 11.Electrotechnical and electronic industry16,00 12.Industry metal constructions and metal products 16,50 13.Car and utility repairs 16.50 14.Chemical industry16,00 15.Extraction of non-metal ores 16.50 16.Industry of products of abrasives, charcoal and graphit17,00 17.Construction of building materials16,00 18.Explosions forestiere17,00 19.Wood processing industry 15,50 20.Cellulose and paper industry 16,00 21.Industry of glass, porcelain and faiths16,00 22.Textile industry15.50 23.Confections14,50 24.Industry of leather, fur and leather footwear 15.50 25.Food industry15.50 26.Industry of soaps and Cosmetics 15,50 27.Poligrafica16,00 28.Other branches of industries15.50 B. Constructii17,00 C. Farmers tura16,00 D. Silvicultura15,50 E. Transportes16,50 F. Telecommunication15.50 G. The circulation of goods 15,50 H. The communal household, housing, other non-productive service provision, including services performed by the local industry, craft and consumer cooperation15.50 I. Education, culture and arta15,00 J. Science and scientific service16,00 K. Health protection, assistance social and physical culture 15,00 L. Financial and financial institutions Policy16,00 M. Administrations16,00 N. Other branches and sectors of activity17,00 + Article 14 The classification of state economic units and state institutions in the branches, subbranches and activities provided for in art. 13 is made according to the legal provisions in force. + Article 15 The tax on the total retribution fund due by state economic units and state institutions is determined by applying the total retribution fund made monthly to the tax rates provided in art. 13. + Article 16 The tax on the total retribution fund shall be borne by the state economic units, as the case may be, from the production costs or from the circulation expenses, and by the state institutions, from the funds provided for in the income and expenditure plans. The tax on the total retribution fund related to social security benefits is borne from the social insurance fund. + Article 17 The tax on the total retribution fund is paid monthly to the state budget, with the payment of due retribution rights for the second chenzina of each month. In the event that the payment of retribution rights is made at other periods than chenzinal, the tax on the total retribution fund shall be paid to the state budget with the last payment of the payment entitlements due for that month. + Article 18 The tax on the unpaid retribution fund at times in the legal amount may be established for one year following the date of the finding. Payment differences shall be paid to the state budget within five days of their establishment. The tax paid in addition shall be compensated or returned, ex officio or on request, a year ago from the date of the finding. + Article 19 The term non-burning of the tax on the total retribution fund attracts an increase of one percent for each month or fraction of the month of delay. + Article 20 The tax breaks or the increases of delay of up to 0.50 lei inclusive are neglected, and those of more than 0.50 lei are rounded to a lion. + Article 21 Financial bodies from state economic units and state institutions have the obligation to correctly control the determination of the tax on the total retribution fund, as well as to respect the deadline for its shedding to the state budget. The banking units will issue the amounts for the last payment of the payment entitlements due for the respective month only after receiving the documents for the transfer of the tax and the verification of its calculation. In case of non-payment of the tax term, the banking bodies have the right to order its transfer to the state budget from the accounts of the respective units. + Chapter 3 Contribution of people without children working in state socialist units + Article 22 People without children, married or unmarried, aged over 25, who work in state economic units and state institutions, will pay a fixed, monthly contribution differentiated according to the tariff retribution of framing, according to the report. as follows: Monthly fee retribution of employment fixed monthly fixed contribution lei Pina at 144020 1441-150025 1501-160030 1601-175040 1751-185060 1851-200080 2001-215090 2151-2350100 2351-2550110 3551-2750120 2751-3000135 3001-3350150 3351- 3750190 3751-4150220 4151-4550250 4551-5000280 5001-5500320 5501-6500380 6501-8000450 over 8000550 + Article 23 The contribution of people without children is due to the month in which the persons concerned turn 25 years old and starting with the month following that in which they became parents or meet one of the conditions of exemption from payment, on the basis of application and supporting documents. + Article 24 It is exempted from the obligation to pay the contribution provided in art. 22 people who have had one or more children born alive, subsequently deceased, as well as people who have disability of first or second degree and their spouses, during the time the invalidity lasts. Also, are exempted from paying the contribution of people without children, who are married to people who have children, during the time the marriage lasts, if at the time of it children were in the actual maintenance of one of the spouses or one of the they paid maintenance. For the purposes of this law, persons with children and persons with children established or entrusted for growth and education shall be considered. If changes of nature have occurred to lead to the termination of the exemption from the payment of the contribution provided for in art. 22, the persons concerned are obliged to notify in writing, within five days from the date of their production, the unit to which they are employed. + Article 25 The contribution of persons without children, assigned to reduced hours of work, shall be determined in proportion to the time worked by reference to the contribution corresponding to the employment rate of the full employment programme. + Article 26 The provisions of art. 17-21 on the calculation and payment of the tax on the total retribution fund shall also apply accordingly to the contribution of persons without children. + Chapter 4 Common and final provisions + Article 27 In the total retribution fund on which the tax is calculated are not included: travel allowances, posting and transfer or installation allowances; copyright or external collaborator; retributions for the provision of services on the basis of of civil contracts or for other categories of works that are not based on regulated employment contracts, as such, by labor law; retributions and other rights paid to blind persons disabled by grades I or II. + Article 28 The retribution fund on which the state social insurance shares are applied shall be determined on the basis of the total retribution fund established according to the provisions of art. 12, from which amounts are deducted representing the rights provided for in art. 2 2 of Decree no. 389/1972 on the contribution for state social insurance, to the amount thus obtained is added the tax on the total retribution fund calculated with the quotas provided for in this law. + Article 29 The provisions of this law also apply to the organizations of the handicraft and consumer cooperation, the other public organizations, as well as the economic associations intercooperative agricultural production, for the retribution fund related to the persons framed with employment contract. + Article 30 The income obtained from work, other than those on which the tax on the total retribution fund is calculated, is still required, according to the legal provisions in force at the date of this law. + Article 31 Non-compliance with the provisions of this law attracts disciplinary, contravention or criminal liability, as appropriate, as well as material or civil + Article 32 The provisions of this law shall apply with the payments for retributions of July 1977. + Article 33 With the application of the provisions of this law, any other provisions that are not in accordance with its provisions are repealed. This law was passed by the Grand National Assembly at its meeting on June 30, 1977. President The Great National Assemblies, NICOLAE GIOSAN -------