Advanced Search

Law No. 122 Of 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

Original Language Title:  LEGE nr. 122 din 15 decembrie 1995 pentru aprobarea Ordonanţei Guvernului nr. 17/1995 pentru modificarea şi completarea Legii nr. 32/1991 privind impozitul pe salarii, republicată

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
LEGE No. 122 of 15 December 1995 for approval Government Ordinance no. 17/1995 to amend and supplement Law no. 32/1991 on the payroll tax, republished
ISSUER PARLIAMENT
Published in OFFICIAL GAZETTE NO. 293 of 19 December 1995



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 17/1995 to amend and supplement Law no. 32/1991 on the payroll tax, republished, issued pursuant to art. 1 lit. b) of Law no. 81/1995 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 186 of 17 August 1995, with the following amendments: 1. Article I, point 6 shall read as follows: "" Six. Article 5 (c) is amended and supplemented as follows: c) social aid and other aid granted, according to the law, from the state social insurance budget, except for the amounts paid according to art. 2 lit. e), from the state budget and from local budgets or from special funds established according to Law no. 10/1991 on public finances, as well as aid granted from the salary fund to mothers employed for births and in the event of death of employees. " 2. Article I, paragraph 17 shall read as follows: "" 17. Article 17 (1) and (2) is amended and shall read as follows: Article 17. -It constitutes contraventions the following facts, if, according to the criminal law, they are not considered crimes: a) non-submission, within 30 days from the end of the semester, of the account on the calculation, retention and payment of the payroll tax; b) the refusal to provide the tax authorities with the documents on the way of calculating, retaining and shedding the state budget of the payroll tax. The contravention of lit. a) is sanctioned with a fine of 200,000 lei to 1,000,000 lei, and the one from lit. b), with a fine of 600,000 lei to 2,000,000 lei. " This law was adopted by the Chamber of Deputies at the meeting of September 24, 1995, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT ADRIAN NASTASE This law was adopted by the Senate at the meeting of October 24, 1995, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT CONSTANTIN DAN VASILIU ------------------