Norms for applying the Fiscal Code amended
The Government Decision no. 84 for Fiscal Code Norms completion was published in the Official Gazette no. 136 from 14 March 2013.
The Fiscal Code Norms were correlated with the changes occurred by publishing the Ordinance no. 8/2013, however there were involved other changes regarding the procedure for income tax return.
Within the GD there are detailed the way of determining per diem, assimilated to salaries for taxation, there is reiterated the computation, withholding and payment mechanism for the income tax related to the amounts representing salaries, salaries’ differences, interest and inflation, obtained through Court decisions.
In addition to the Fiscal Code Norms alignment with the changes brought by the Ordinance no. 8/2013, changes regarding the procedure for declaring the income tax for seconded employees were brought.
Thereby, preceding the changes brought by the GD no. 84/2013, the income tax withheld from the seconded employees was declared by the hiring company, irrespective of the company that calculated the salaries. Through the changes brought by the GD, the obligation to declare the income tax for seconded employees belongs to the company that pays the income.
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