LAW No. 54 of 21 June 1996 approving Ordinance No. 8/1996 for the modification and completion of the law #. payroll tax 32/1991, republished, with subsequent amendments published in PARLIAMENT ISSUING the OFFICIAL GAZETTE NR. 134 of 27 June 1996 the Parliament of Romania adopts this law.
The sole article approving Ordinance No. 8 of 23 January 1996 for the modification and completion of the law #. payroll tax 32/1991, republished, with subsequent amendments, issued pursuant to art. and (b). b) of law No. 130/1995 concerning the Government's empowerment issue decrees and published in the Official Gazette of Romania, part I, no. 21 of 30 January 1996, with the following amendments and additions: Article I, section 2 change you shall be supplemented as follows: "2. In article 7 the letter g) shall read as follows: g)-degree invalids or copyrighted work, in accordance with the legal provisions, as well as disabled in the establishments of I or II disability, defined according to law No. 53/1992 special protection of handicapped persons, solely on the basis of certificates issued by medical expertise commissions and recovering work capacity, as provided by law, and shall certify that the invalidity does not prevent the exercise of the profession or function.
Issuance of certificates attesting to the disability or condition of handicapata person is done only by medical expertise commissions and recovering work capacity.
Exemption from tax shall be granted in respect only of income of employees at the unit that have basic function.
The exemptions referred to in d), (e)), g) and (h)) shall be granted only within the limit of a gross monthly income of up to 6 times the minimum gross salary per country. If this limit is exceeded, the tax is calculated from the total amount of which shall be deducted income tax related to those 6 rough country minimum wages. "
This law was adopted by the Chamber of deputies at its meeting on 18 April 1996, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT JOHN GACHUIRI this law was adopted by the Senate at its meeting on 10 June 1996, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. SCOTT-SENATE PRESIDENT ION — — — — — — — — — — — — — — — —