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Law No. 75 Of 8 April 1998 Concerning The Approval Of The Government Ordinance. 62/1997 Modifying And Completing Law No. 32/1991 On The Payroll Tax, Republished

Original Language Title:  LEGE nr. 75 din 8 aprilie 1998 privind aprobarea Ordonanţei Guvernului nr. 62/1997 pentru modificarea şi completarea Legii nr. 32/1991 privind impozitul pe salarii, republicată

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LEGE no. 75 75 of 8 April 1998 on approval Government Ordinance no. 62/1997 to amend and supplement Law no. 32/1991 on the payroll tax, republished
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 144 144 of 9 April 1998



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 62 62 of 28 August 1997 to amend and supplement Law no. 32/1991 on the payroll tax, republished, issued pursuant to art. 1 lit. a) of Law no. 134/1997 for the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 226 of 30 August 1997, with the following amendments and additions: 1. In Article I, point 4, Article 3 (2) shall read as follows: " The amounts representing the annual prize awarded, according to the law, to the staff of public institutions and of autonomous regions with particular specific, to which salaries are established by Government decision, those representing the annual award granted, according to own regulations, approved under the law, by other payers of salaries and other salary rights that, according to the legal provisions, do not constitute a profit participation fund, those representing the incentives from the profit participation, granted, according to the law, to employees of economic agents managers, after the approval of the accounting balance, the amounts paid to the founding members of a company, constituted by public subscription, from the share of participation in net profit, according to Law no. 31/1990 on companies, republished, as well as the amounts granted, according to the law, for non-performance of the holiday shall be taxed, according to the provisions of this law, separate from the other rights granted in the month in which it takes place their payment. In the same manner, the allowances of the members of the boards of directors of the companies, the amounts granted by way of incentives based on the provisions of art. 29 29 para. ((3) of Law no. 40/1991, republished, as amended, and art. 17 17 of Law no. 50/1995, as amended, as well as the amounts granted with the same destination on the basis of other legal provisions. " 2. In Article I (6), Article 6 (a) shall read as follows: " a) the amounts paid on the basis of employment contracts, statutes or legal provisions, on the occasion of moving or transferring in the interest of the service of an employee to another locality, the amounts paid for the coverage of travel expenses in the interest of the service, as well as the installation allowances that are granted only once, within the limits set by the legal provisions, for the specialist staff in public institutions, to the establishment of a unit in a locality other than home, in the first year of activity after graduation, as well as installation allowances granted, according to the legal provisions, to the staff who establish their domicile in some localities in the Apuseni Mountains and the "Danube Delta" Biosphere Reserve in which they have their job; " 3. In Article I, after point 6, point 6 ^ 1 is inserted, with the following contents: "" 6 ^ 1. In Article 6, after letter a) the letter of ^ 1 is inserted, with the following contents: a ^ 1) the amounts paid in the form of a travel allowance in the country or abroad by the associations, foundations and non-profit-making activities, which are not paying the profit tax, up to the level established by Government decision, for staff employed in public institutions; ' 4. In Article I, point 7, Article 6 (i) shall read as follows: "" i) the amount of 250,000 lei as individual expenses only for employees, at the unit where they have the basic function. " 5. in Article I, point 9, point h) of Article 7 (1) shall be repealed. 6. In Article I, point 11 is repealed. 7. In Article I, point 12 shall be repealed. 8. In Article I, point 13 shall read as follows: "" 13. In Article 9, after paragraph 2, a paragraph is inserted, with the following contents: For salaries received from abroad by persons operating on the territory of Romania, the payroll tax is calculated by the fiscal body within which the legal or natural person is domiciled or domiciled that work, on the basis of the statements submitted, within 15 days from the expiry of the month for which the activity was provided, by the persons receiving income, as well as the information that the legal or natural person to whom the carries out the activity is obliged to inform them at the same time. The deadline for filing the declaration shall also constitute the payment term of the tax. " 9. Article III shall read as follows: " Art. III. --Law no. 32/1991 on the payroll tax, republished in the Official Gazette of Romania, Part I, no. 185 of 12 August 1996, as amended, shall be published in the Official Gazette of Romania, giving the texts a new numbering. " This law was adopted by the Senate at the meeting of March 9, 1998, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT MIRCEA IONESCU-QUINTUS This law was adopted by the Chamber of Deputies at its meeting on March 9, 1998, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT ANDREI IOAN CHILIMAN ---------