Emergency Ordinance no. 43/2019 (GEO 43/2019), amending and completing some normative acts, was published on 21 June 2019. It amends to the Labour Code and the Fiscal Code to clarify the application of the tax incentives granted to the construction sector through OUG 114/2018 – here you can consult our Tax and Legal Alert on this topic.
Labour Code Amendments
The guaranteed national minimum gross monthly salary for the construction sector has been set at RON 3,000 / month – provision extended beyond 1 January 2020
What happens in the event of non-compliance with the guaranteed national minimum gross monthly salary in the construction sector?
Failure to comply with the provisions on the payment of the guaranteed national minimum gross monthly salary in the construction sector:
Fiscal Code Amendments
The tax incentives granted for the period 1 January 2019 to 31 December 2028 in the construction sector (according to the list of NACE codes provided in the Fiscal Code, Article 60, paragraph 5) have been amended and clarified as follows:
The National Commission for Strategy and Prognosis will issue an Order establishing the mechanism for calculating the turnover for the application of the tax incentives.
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