- Law no. 168/2013
- Resolution no. 276/2013
- Law no. 167/2013
- Emergency Ordinance no. 50/2013
Law no. 168 of 29 May 2013, published in Official Gazette Part I, no. 310 of 29.05.2013, regarding the approval of Government Ordinance no. 8/2013 concerning the Fiscal Code and regulation of some fiscal measures, makes the following mentions:
Comment: The present law amends in terms of profit tax, income tax, tax on microenterprises incomes, tax on non-residents incomes, social contributions, VAT and excise. Therefore:
- regarding the annual net income from independent activities determined based on single-entry bookkeeping, were added in the category of deductible expenses, “the expenses incurred for employees who were deployed in another town, in country and abroad, for work purposes, representing the allowances paid to them, as well as travel and accommodation expenses”;
- the expenses with the travel allowance granted to the employees for travelling in the country and abroad, are fully deductible when calculating the income tax;
- in case of the employees of Romanian representatives of foreign legal entities, are subject to the rules of their own taxation of wages also “the allowances and any other amounts of the same kind, received by employees during delegation and detachment in another town, in country and abroad, for work purposes, for exceeding the limit of 2.5 times the legal framework established by Government decision for the staff from public institutions”;
- in case of the employees who have employment relations with non-resident employers, are subject to the rules of their own taxation of wages also “the allowances and other amounts of the same kind, received during delegation and detachment in Romania for work purposes, for the part that exceeds the legal framework established by Government decision for the resident country of the non-resident employer, from which would benefit the staff from public Romanian institutions if it would move in the country concerned”;
- “for allowances and any other taxable amounts of the same kind received during delegation and detachment in another town, in Romania and abroad, the tax is calculated and withheld from each payment and the tax is transferred to the state budget monthly or quarterly according to stipulations laid down in art. 58 and 60, form the Tax Code, as appropriate”;
- are included in the calculation of mandatory social contributions, allowances and any other amounts mentioned in section 3 and 4.
Resolution no. 276/2013
Resolution no. 276 of 21 May 2013, published in Official Gazette Part I, no. 313 of 30.05.2013, establishing the entry value of fixed assets, makes the following mentions:
Comment: As of July 1, 2013, the minimum entry value of fixed assts is 2500 lei.
According to the present decision, the value remained undamped of the fixed assets with the entry value between 1500 lei and 2500 lei existent in patrimony, will be recovered during the remained normal period.
Law no. 167/2013
Law no. 167 of 28 May 2013, published in Official Gazette Part I, no. 318 of 03.06.2013, amending and supplementing Government Ordinance no. 129/2000 regarding adult vocational training, makes the following mentions:
Comment: The normative act transposes the Directive 2006/123/EC of the European Parliament and Council of 12 December 2006, regarding services in the internal market.
The vocational training providers which carry out/perform training services in unauthorized system, have the obligation to notify the organization of training services within 60 days after the entry into force of the present law.
Other changes brought to this law refer to:
- enrolling adult vocational training in the national system of education and professional training;
- defining the principles for quality assurance in the professional training;
- redefinition of “improvement” and “specialization”;
- organization of the professional training;
- conducting apprenticeship at work – it will be regulated by a special law;
- accreditation and registration of training providers.
Emergency Ordinance no. 50/2013
Emergency Ordinance no. 50 of 29 May 2013, published in Official Gazette Part I, no. 320 of 03.06.2013, regarding certain tax measures, makes the following mentions:
Comment: The present Emergency Ordinance makes changes in terms of:
- Fiscal Procedure Code, namely the provisions which regulates the interests and penalties for not paying in time the budgetary obligations;
- GEO no. 29/2011 concerning the granting of scheduled payments;
- It’s approved a specific procedure for scheduling the taxpayers that have to receive certain amounts of money, liquid and payable from the competent authorities in the management of EU funds.