Law No. 35 From 15 June 1993 For The Modification And Completion Of The Law #. 32/1991 Concerning The Tax On Wages

Original Language Title:  LEGE nr. 35 din 15 iunie 1993 pentru modificarea şi completarea Legii nr. 32/1991 privind impozitul pe salarii

Read the untranslated law here: https://www.global-regulation.com/law/romania/3070372/-lege-nr.-35-din-15-iunie-1993-pentru-modificarea-i-completarea-legii-nr.-32-1991-privind-impozitul-pe-salarii.html

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LAW No. 35 of 15 June 1993 for the modification and completion of the law #. 32/1991 concerning the tax on wages published in PARLIAMENT ISSUING the OFFICIAL GAZETTE NR. 131 of 21 June 1993, the Romanian Parliament adopts this law.


Article 1, law No. 32/1991 concerning the tax on wages changes and shall be completed as follows: 1. Article 1, paragraph 2 amend and shall read as follows: "shall be treated as wages earned on Romanian territory wages paid in money and in nature received by employees from natural or legal persons having their domicile or headquarters in Romania, as well as the salaries received from abroad by persons who operate in Romania."
2. In article 1, after paragraph 2, insert a new paragraph with the following content: "not subject to the provisions of paragraphs 1 and 2 salaries and allowances in hard currency, in the amount established net paid by public institutions of Romanian Romanian personnel operates within the framework of diplomatic missions, consular posts and other forms of representation of Romania abroad."
3. In article 2 (g)) amend and shall read as follows: "(g)) any other earnings, in cash and in kind, received as payment for their labor, to natural or legal persons, as appropriate, to which they are employed, including those provided under the collective labour contract, except those in the nature of household staff employee granted;"
4. In article 2, after the letter h) insert a new letter, i) with the following content: "i) amounts paid to founding members of a company, established by public subscription of participation in net profits, according to art. 30 of law No. 31/1990. "
5. In article 2, after paragraph 1, insert a new paragraph with the following content: "evaluation of products granted as payment of the nature is made to the sale price of the unit for products of their own production and supply, prices for other products and services, on the basis of tariffs for these services. Prices and tariffs are those ruling at the date of payment in kind. "
6. In article 3, after paragraph 1, insert a new paragraph as follows: "paragraph. 1 apply for salary differences relating to previous periods in months to be paid, granted on the basis of the normative acts concerning remuneration, as well as in the case of benefits related to the holiday, when its duration is conducted over a period of more than one calendar month, and the sums paid on the basis of the provisions of art. 2(a) I). "
7. In article 4, after the letter e) insert a new letter f) with the following content: "f) rights money for inventions and innovations. Amounts paid in respect of inventions and innovations in the course of a calendar year shall be divided for the purposes of taxation on the 12 months of the year, cumulindu with other rewards of this nature paid during the year in question, even where the amount is in respect of a period greater than one year if the amount paid is in respect of a period of less than one year It spread, with a view to the imposition, on the months to which it refers. These rights not be cumulated, for taxation purposes, other income to the unit where employees have basic function. "
8. Article 5, subparagraphs (c) and (f))) changes and will read as follows: "(c) the aid is granted), in accordance with the law, in the Fund of social insurance and social assistance fund, as well as aid granted from the Fund, wages for births and death of employees;

f) get free meal and nutrition, the antidote law. "
  

9. Article 6, subparagraphs (c) and (d))) changes and will read as follows: "(c)) persons who, during the same month, get income in the form of wages, salaries and other entitlements up to 7,600 lei, from where they function;

d) degree or invalids, war veterans and persons with disabilities, as defined according to the law on special protection of handicapped persons, establishments in the grade I or II invalidity on the basis of certificates issued by medical expertise commissions and recovering work capacity, as provided by law. "
  

10. amend Article 7 and shall read as follows: ART. 7.-the tax on salaries is calculated monthly on every job, on all income achieved during the month that each employee has expired, on the basis of the following odds: the taxable monthly income-Tax-law-monthly-up to 3,000 135 2,701-2,700 5% + 8% for exceeding 2,700 3,001-4,000 159 + 14% of what exceeds 3,000 4,001-6,800 299 + 17% of what exceeds the 4,000 6,801-11,000 775 + 18% of what exceeds the 6,800 11,001-16,400 1,531 + 19% for the exceeding 27,700 2,557 11,000 16,401-+ 20% of what exceeds 38,600 4,817 16,400 27,701-+ 21% of what exceeds 54,900 7,106 27,700 38,601-+ 22% of what exceeds 82,400 10,692 38,600 54,901-+ 25% of what exceeds 110,000 17,567 54,900 82,401-+ 28% for what exceeds 137,500 25,295 82,400 110,001-32% + for what exceeds 110,000 137,501 157,400 34,095 + 36%-for what exceeds 137,500 157,400 41,259 + 40% over what portion of the total exceeds 157,400 monthly income taxation in excess of the level of 300,000 lei is subject to a quota of 60%.
If, by applying these rates of tax, net monthly income of an employee, conducted at the unit where the position of the base, it would reduce the tax under 7,600 lei diminishes, so as to ensure the realization of this income.
Income in the form of salaries and other entitlements of employees received wage for labour besides the basic function and the holding of the book of job is taxed separately on each job, with the quotas referred to in paragraph 1. 1 of this article, the tax majorindu with 30%.
In the case of wages and salaries in foreign rights, tax payable shall be calculated by conversion into lei, at the exchange rate in force on the last day of the month for which the payment is made after tax in lei, established on the basis of paragraph 1. 1, transforms, it retains and spill into the budget, at the same course.
Once the indexing, as well as the granting of salary compensation, the Government will properly modify the cuts monthly income taxable under paragraph 1. 1, the amount set out in paragraph 1. 2 and 3 of this article, as well as of the amount referred to in article 1. 6 lit. c), of this law, so as not to negate the effect of indexation or compensate for granted. "
11. Article 8 is repealed.
12. In paragraph 3 of article 10 shall modify and shall read as follows: "the tax on wages and severe at the time or in the amount of legal income is withheld by the payer, from their respective employees, over a period of 3 years following the date of the finding. Detention can be made in equal instalments not later than 12 months from the date of establishment nereţinerilor. "
13. After article 11 article 11 introduces ^ 1 with the following content: "ART. 11 ^ 1. Nevărsarea-For the term payroll tax applies a 0.3% increase for each day of delay. "
14. Article 17 shall modify and shall read as follows: ART. 17.-the Ministry of finance may be granted in duly justified cases, phased over or delays in the payment of tax on wages, and phased over delays in, discounts or exemptions from paying penalties of delay. "
15. Article 18 shall modify and shall be completed and shall read as follows: ART. 18. the following acts Constitute offences-if, according to the criminal law, are not considered offences: a) failure within 15 days after the end of the semester to account for calculating withholding tax, payroll and bloodshed;
  

b) a refusal to make available to the tax authorities documents relating to the method of calculation, restraint and shedding from the State budget of tax on wages.
  

That offence; the fine shall be imposed) from 50,000 lei to 150,000 lei, while the offence; b) with fine of 100,000 to 200,000 lei lei.
Finding contraventions and enforcing the fines provided for in this law shall be made by the Ministry of finance and its territorial units within a period of 3 years from the date of the facts in question.
Finding documents drawn up by the bodies empowered to establish and enforce fines constitute enforceable, according to law, after their final lag.
Banks will implement these securities without the consent of payers. "
16. Article 19 shall modify and shall read as follows: ART. 19.-the provisions of law No. 32/68 on the establishment and sanctioning of offences, with the exception of art. 25, 26 and 27 shall apply in the case of offences referred to in articles. 18 of this law. "


Article 2 Law No. 32/1991 on the payroll tax, will be in the Official Gazette of the Republic of Romania, realizing a new numbering of articles.


Article 3 this Act comes into force on the first day of the month following its publication in the Official Gazette of Romania.

From that date it repeal the provisions of art. 2 of H.C.M. nr. 545/1970 concerning the regulation of certain taxes on the population incomes, chapter IV of the annex to Order No. 23/1992 on the modification of some sanctions, approved by law No. 114/1992, art. 3 paragraphs 1 and 2. 2 of law No. 58/1992, as well as any other provisions to the contrary.
NOTE: the amounts referred to in article 1. 6 lit. c), the taxable income of monthly instalments contained in art. 7 para. 1, and the level of the amounts laid down in article 23. 7 para. 2 and 3 of the regulations are not indexed according to the governmental decision nr. 243 of 7 June 1993 and published in the Official Gazette of Romania, part I, no. 124 of 11 June 1993.
This law was adopted by the Senate at its meeting on 7 June 1993, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
SENATE PRESIDENT Prof. MAHADEVAPPA GAITAN this law was adopted by the Chamber of deputies at its meeting on 7 June 1993, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
PRESIDENT Of The CHAMBER Of DEPUTIES ADRIAN NASTASE — — — — — — — — — — — — — — — — —