Athe copy with the mention in accordance with the original of the transcript or as the case may be of the supplement to the diploma respectively the copy with the mention in accordance with the original of the diploma awarded after the completion of the first cycle of undergraduate university studies accompanied by the copy marked in accordance with the original of the supplement to the diploma respectively the legalized copy of the certificate of equivalency of the diploma issued by the structures of the Ministry of National Education for citizens to the member states of the European Union the European Economic Area and the Swiss.
Confederation the copy with the mention in accordance with the original of the individual Country Email List employment contract the payroll drawn up separately for employees who benefit from the exemption from paying the tax on income from wages and incomes assimilated to wages the internal order approved by the competent management body of the employer which certifies the request to initiate the process of creating computer programs for example a the situation in which an external parent company does outsourcing in Romania and asks the Romanian company to create a program for her or b the more frequent situation in which a naturallegal person requests a company to create a software the analytical balance in which the revenues from the activity of creating computer programs are distinctly reflected.
The documents must be kept at the employers premises in physical format. To the extent that they are kept in electronic format they must be signed by means of an extended digital signature such as CertSign DigiSign AlfaSign etc. Method of application The tax exemption on income from wages and similar to wages is applied monthly only to income from wages and similar to wages obtained from carrying out an activity of creating computer programs based on an individual employment contract regardless of the time of employment of the person benefiting from exemption.
发表于 2023-12-21 18:32:29
