LAW No. 122 dated 15 December 1995 approving the Ordinance of Government No. 17/1995 for the modification and completion of the law #. 32/1991 on the payroll tax, republished in PARLIAMENT Published the ISSUING the OFFICIAL GAZETTE NR. 293 of 19 December 1995, the Parliament of Romania adopts this law.
The sole article approving Ordinance No. 17/1995 for the modification and completion of the law #. 32/1991 on the payroll tax, republished, issued pursuant to art. and (b). b) of law No. 81/1995 on empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 186 of 17 august 1995, with the following modifications: 1. Article I, section 6 shall read as follows: "6. Article 5 (c)) and make changes as follows: c) social aid and other aid shall be granted, in accordance with EC law, from the State social insurance budget, except for amounts paid under art. 2(a) (e)), from the State budget and local budgets or special funds established according to law No. 10/1991 on public finances, as well as aid to fund salaries for employed mothers births and death of employees. "
2. Article I, section 17 shall read as follows: ' 17. In article 17 paragraphs 1 and 2 shall modify and shall read as follows: Art. 17. the following acts Constitute offences-if, according to the criminal law, are not considered offences: a) failure, within 30 days after the end of the semester, the statement of account relating to the calculation of the withholding tax, payroll and bloodshed;
b) a refusal to make available to the tax authorities documents relating to the method of calculation, restraint and pouring from the State budget of tax on wages.
That offence; the fine shall be imposed) from 200,000 lei lei, while the 1,000,000; (b)), with fine from 2,000,000 to 600,000 lei lei. "
This law was adopted by the Chamber of deputies at its meeting on 28 September 1995, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
PRESIDENT of the CHAMBER of DEPUTIES ADRIAN NASTASE this law was adopted by the Senate at its meeting on 24 October 1995, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
SENATE PRESIDENT CARLOS p. VALADON-— — — — — — — — — — — — — — — — —