New criteria for the classification of computer software creation activities
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12 September 2013
Ministry of Labour, Family, Social Protection and Elderly, Minister for Information Society and Minister of Public Finance Order no. 539/225/1479 regarding the classification of computer programme creation activities was published ("the Order") on 10 September 2013.
Upon entry into force of the Order, the provisions of Order 250/189/748/2004 are abolished.
Changes brought by the Order’s enforcement:
- The CAEN codes related to computer programmes creation activities included in the registered activity of economic operators entitled to apply the exemption from income tax under article 55 para. (4) l) of the Tax Code have been updated.
- The provision regarding the length of studies completed by individuals entitled to exemption from income tax has been updated - employees who hold a diploma upon completion of a form of long-term higher education or completing cycle I undergraduate studies can benefit from income tax exemption.
- The list of supporting documents has been updated for classifying employees for income tax exemption in accordance with Article 55 para. (4). l) of the Tax Code.
- The provision has been removed under which the separate payroll kept for employees with tax exemptions had to be submitted monthly to territorial labour inspectorates;
- A new statement has been introduced, according to which the tax exemption is applied regardless of when the beneficiary’s employment began and it is not conditioned by his/her contribution reaching the minimum income provided by the Order;
- The list of specialities provided by the annex to the Order will be updated regularly, and approved by Government Decision, in line with changes in the nomenclature of certified or licensed university studies and programmes;
- The list of specialities for which graduates benefit from the income tax exemption has been updated and provided by the annex to the Order.
[Source: Official Gazette of Romania no. 575/10.09.2013]
For more information, please contact Mihaela Mitroi, Peter de Ruiter, Ionut Simion and Daniel Anghel.