Revenue Agency, jointly with the Ministry Labour and Social Policy, has issued Circular No 3 / E of 14 February 2011, amending Art. 1, paragraph 47 of Law No. 220, 2010 - substitute tax of 10% on ancillary components of remuneration paid in relation to productivity gains.
The substitute tax of 10% on the amounts related to productivity is subject to a collective agreement, company or territorial. The agreement is no longer permitted to qualify the individual sums of money as "fees" for quality, innovation, organizational efficiency or competitiveness.
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