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Starting with 1 June 2015, the individuals having certain degrees of disability shall be exempted from the tax on income, for several types of incomes, accordin to the Government Decision no. 367 published into the Official Gazette of Romania no. 373/28.05.2015.
The Decision settles the rules regarding the above mentioned exemption – the individuals having severe or emphasized degrees of disability shall be exempted from the tax on income for the following types of income:
Download Smart Update – Amendment of the Fiscal Legislation. Tax on Income