On June 14, 2017, was published in the Official Gazette, Part I, the Law no. 136/2017 regarding the approval of Government Emergency Ordinance no. 32/2016 for completing the Law no. 227/2015 regarding the Fiscal Code and the regulation of some financial-fiscal measures (“Law No. 136/2017”). Law no. 136/2017 amends Art. 60 point 3 of the Law no. 227/2015 regarding the Fiscal Code, as follows:
Taxpayers natural persons are exempted from paying the income tax, for income from salaries and assimilated to salaries provided at art. 76 par. (1) – (3) of the Fiscal Code, resulting from a research-development and innovation activity defined according to the Government Ordinance no. 57/2002 on scientific research and technological development.
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