The document covers the following:
• Decision no. 367/2015
• Decision no. 359/2015
• Law no. 124/2015
Decision no. 367/2015
Decision no. 367 of 27th of May 2015, published in the Official Gazette, Part I no. 373 of 28th of May 2015, amending and supplementing the Methodological Norms for the application of Law no.571/2003 regarding Fiscal Code, approved by Govern Decision no. 44/2004, includes the following remarks:
Comment: This decision, come into force on 1st of June 2015, brought changes regarding the profit tax, income tax, value added tax, excise duties, mandatory social contributions, building tax.
Taken into consideration the income tax and social contributions:
• There are clarifications introduced regarding the applying way of the exemption of the income coming from dependent or indepedent activities, agriculture, forestry, pisciculture, as well from pensions, made by individuals with severe or pronounced disabilities (the moment when the exemption is applied, the necessary justificatory documents, the adjustment way of the annually net income, obtained by such persons);
• The deduction of social health contributions to calculate the income tax is applied by tax authority for each income source, made from concession of use of assets, regardless of the method determining the net income real system or standard charges);
• Provisions regulating payroll taxes for local employees, fiscally registered Romanian residents who:
(i) Performed dependent activity abroad for a shorter period than the period stipulated in the avoidance of double taxation convention between Romania and the specific country, and subsequently extend the residence permit in the specified country over the period established by convention; or
(ii) Possess secondment contract, concluded for a longer period than one specified in the avoidance of double taxation convention, concluded by the Romanian state with the country where they are detached, ongoing on the 1st of February 2013;
• It is established the starting moment of owing social health contributions for the persons that are no longer a fit for the cathegories exempted from this contribution payment (namely, the first day of the month following the one when the exemption condition is no longer performed);
• There are brought explanations on the calculation method of the annual health insurance contribution when concession of use of assets.
Decision no. 359/2015
Decision no. 367 of 20th of May 2015, published in the Official Gazette, Part I no. 374 of 28th of May 2015, amending and supplementing some normative documents from the health and safety at work area, includes the following remarks:
Comment: The present decision, come into force on 1st of June 2015, brings changes for the following normative documents:
• The Government Decision (GD) no. 971/2006 regarding the minimum requirements for safety and/or health at work signalization;
• The Annex at GD 600/2007 regarding the young people protection at work;
• GD 1218/2006 regarding the establishment of the minimum standards of health and safety at work to ensure the workers’ protection against the risks related to the presence of chemical agents;
• GD 1093/2006 regarding the establishment of the minimum standards of health and safety at work to protect workers against the risks related to the exposure to carcinogen agents.
Law no. 124/2015
Law no. 124 of 29th of Mat 2015, published in the Official Gazette, Part I no. 407 of 9th of June 2015, regarding the approval of the Emergency Order no. 92/2014 in order to regulate some fiscal-budget measures and some normative documents modification, includes the following remarks:
Comment: The changes brought by present law refer to businesses from the gambling area.