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The tax on income exemption procedure for the IT programmers has been amended through Finance Ministry Order no. 835/2015.
According to the new rules, these employees shall be exempted from tax on income only if they occupy certain jobs, expressly settled by the law as follows.
The employer should have at lease one of the following CAEN, as you can find it in the Smart Update
Download Smart Update – IT Exemption from Tax 2015