Clarificări necesare privind aplicarea regulilor de impozitare pentru anumite avantaje de natură salarială
Clarifications needed on the application of the tax rules for certain salary-related benefits

Summary/Abstract: Approximately one year after the publication of Ordinance No 16/2022, which significantly modified the taxation of salaries, no implementing rules have yet been published to answer a number of questions often encountered among professionals. In this context, the employers using the existing tax facilities are exposed to a high fiscal risk, the principle of „in dubio contra fiscum” not being among the most frequently applied ones in disputes between taxpayers and tax authorities.

• Details
• Contents