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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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 in PARLIAMENT Published the ISSUING the OFFICIAL GAZETTE nr. 144 of 9 April 1998, the Romanian Parliament adopts this law.

The sole article approving Ordinance No. 62 from 28 august 1997 on the amendment and completion of the law nr. 32/1991 on the payroll tax, republished, issued pursuant to art. and (b). the Act No.) 134/97 for empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 226 of 30 august 1997, with the following amendments and supplements: 1. In article I, section 4, article 3 (2) shall read as follows: "the amounts of annual award granted by the law, the staff of public institutions and of the autonomous administrations, in which wages are determined by a decree of the Government, the annual award given to representing, according to its own regulations, approved in accordance with the law , the other paying salaries and other wage rights which, under the laws, do not constitute profit-sharing Fund, those representing the incentives of profit, provided by law, the employees of economic agents and managers, after the approval of the balance sheet, the amounts paid to members of a company, established by public subscription of participation in net profit in accordance with law No. 31/1990 on the companies, republished, and the amounts granted under the law for the rest of the leave is not taxable under the provisions of the present law, separate from the other rights granted in the month in which payment thereof. In the same manner shall be taxed and allowances of members of the Board of directors from trading companies, amounts awarded by way of incentives in the baza. 29 para. (3) of law No. 40/1991, republished, with subsequent amendments, and of art. 17 of law No. 50/1995, as amended, as well as the amounts which have been granted with the same destination under other laws. "
2. In article I, section 6, article 6 (a)) shall read as follows: ' a) all payments made in contracts, statutes or laws, in connection with the transfer or the transfer of the interests of the service of an employee in another locality, amounts paid for travel expenses in the interests of the service, as well as installation allowances what is granted only once within the limits set by the provisions laid down by law for members of the public institutions, in compliance with a unit from another locality than the home in the first year after graduation from his studies, as well as installation allowances granted under the provisions of the law, the staff shall adopt in some localities of the Apuseni Mountains and from the Biosphere Reserve "Danube Delta" in which they work; "
3. In article I, section 6 shall be inserted after point 6 ^ 1 with the following content: "6 ^ 1. In article 6, after the letter a) is inserted in point of ^ 1), with the following contents: a ^ 1) amounts paid in the form of subsistence for travel in the country or abroad by associations, foundations and non-profit activities, which are not taxable income, up to the level prescribed by the Government, for staff working in public institutions; "
4. In article I, section 7, article 6 (i)) shall read as follows: "i) amount of 250,000 lei by way of expenditure items only for employees at the unit where the position of the base."
5. In article I, section 9, letter h) of article 7 (1) is repealed.
6. In article I, section 11 is repealed.
7. In article I, section 12, is repealed.
8. In article I, section 13 shall read as follows: "13. In article 9, paragraph 2 shall be inserted after a paragraph, with the following contents: wages received from abroad by persons that operate on the territory of Romania, payroll tax is calculated by the tax body within which is established or domiciled legal entity or physical activity that is conducted on the basis of the statements filed, within 15 days after the end of the month for which activity has been provided people receiving income as well as information on the legal or physical person at which the work is required to bring them to the knowledge thereof at the same time. The deadline for submission of the Declaration shall constitute the payment term and income tax. "
9. Article III shall read as follows: Art. III.-Law nr. 32/1991 on the payroll tax, republished in the Official Gazette of Romania, part I, no. 185 of 12 august 1996, as amended, will the Republic Official Gazette of Romania, giving it a new numbering texts. "
This law was adopted by the Senate at its meeting of 9 March 1998, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. SENATE CHAIRMAN MIRCEA IONESCU-QUINTUS this law was adopted by the Chamber of deputies at its meeting of 9 March 1998, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.