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The new amendment of the Fiscal Code Application Norms has been approved through the Government Decision no. 613/2013, published into the Official Gazette no. 528 dated 22 August. The decision amends the application norms of the following articles of the Fiscal Code:
(i) art. 55 – “Income from salaries”
(ii) art. 57 – “Computation of the tax on income from salaries”
Thus, new clarifications are introduced referring to the facultative pensions schemes, qualified as such by the Financial Supervisory Authority and administered by EU or SEE authorized entities.