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Tax & Legal Weekly Alerts

2017

Our weekly Tax & Legal Alerts provide you with information on different tax and legal issues in Romania.

New criteria for assessing the fiscal risk in case of optional VAT registration and cancellation of VAT number

New procedures for optional VAT registration, but also for cancellation of the VAT number were implemented through Order no. 2856/2017.

The normative act, applicable starting October 2017, also contains the new criteria for the assessment of fiscal risk, criteria that remind us of the 088 form for assessing the intention and ability to perform economic activities.

Deloitte events

Payment Service Directive (PSD2) – 2018 will be a game-changing year for banks

Seminar organized by Deloitte, Reff & Associates together with RBI (Romanian Banking Institute in October 24, at RBI’s premises. The event aims at getting an overview of the PSD2 matters, which a financial institution will face in its current activity.

More details and registration here

Deloitte in mass-media

Analysis about the impact of legislative changes on VAT collection, by Vlad Boeriu, partner Deloitte

http://www.zf.ro/eveniment/esecul-experimentelor-in-zona-tva-confirmat-de-cifrele-comisiei-europene-daca-schimbarile-dese-de-legislatie-nu-cresc-colectarea-taxei-care-este-solutia-16756396

New national regulations on customs and excise duties

A series of amendments to customs legislation and excise duties have been published recently. Implementation of the authorization procedure for deferring the payment of import duties and the completion of the Nomenclature of excise goods codes, are the most important.

Procedure for approving the transfer of amounts from the VAT account

On 21.09.2017 the president of ANAF published a draft order regarding the procedure and conditions for approving the transfer of amounts from the VAT account.

More details on the application of the General Data Protection Regulation

The National Authority for the Supervision of Personal Data Processing issued on 21st of September 2017 the Guidelines for the Application of the Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (”General Data Protection Regulation”).

Clarifications and amendments brought to the criteria and conditions for granting the income tax exemption to the individuals performing research-development („R&D”) and innovation activities

The procedure for granting the income tax exemption to the individuals performing R&D and innovation activities was clarified and modified by the Order no. 2.326/2.855/2017.

The payment of the social security contributions at the level of the minimum national salary for the employees with part-time employment contracts – procedure

The procedure for application of the provisions on social security and health fund contributions for the employees with part-time employment contracts was approved by the Order no.2.343/2017 of the Minister of Public Finance.

Deloitte Events: VAT split payment

The VAT split payment mechanism was approved by the Government. The system will be mandatory starting 1st of January 2018 and optional starting 1st of October 2017. Romania will be the first EU member state to apply the mechanism in a generalized and mandatory manner, applicable for all companies registered for VAT purposes. Penalties for not applying the system are severe.

For more information and registration, please click the following links:

Timisoara, 26 September | Cluj-Napoca, 27 September

Tax Procedure Code: The impact of the most recent amendments for the taxpayers

Multiple amendments to the Tax Procedure Code have been recently approved by Government Ordinance no. 30/2017. The new amendments with significant impact refer to:

  • Third party’s joint liability with the debtor
  • Liability of the person with liberal activities
  • Interaction between tax authorities and taxpayers during administrative procedures
  • Tax inspections
  • Tax incentives, respectively the possibility of rescheduling tax liabilities
  • Enforcement procedures and legal remedies to suspend this procedure
  • The precautionary measures
  • The procedure for solving the tax appeal
  • Collaboration between the tax authorities within the EU

Deloitte Events: VAT Industrialization - Seminar, September 18th

On September 18, we will open the series of VAT Industrialization seminars dedicated to VAT specificities for the Financial and Banking Services sector.

More details and registration form can be found here.

The Fiscal Code: The latest amendments brought by Ordinance no. 25/2017

Multiple amendments to the Fiscal Code have been recently approved by Ordinance no. 25/2017. The new amendments with significant impact refer to:

  • The expenses with the value of transferred receivables are deductible within a threshold of 30% of the value of the transferred receivable
  • The subscriptions for medical services covered by the employers for their employees are considered exempted from social security charges within the limit of EUR 400 per year per employee
  • The excise duties related to gasoline and diesel fuel  will be increased

Deloitte Events: Interactive seminar - The VAT split payment

The VAT split payment mechanism will be mandatory from 1 January 2018, and optional from 1 October 2017, according to Ordinance no. 23/2017.

The VAT split payment mechanism was approved without any substantial amendments compared to the updated Project of the Government’s Ordinance, published on 18 August 2018 (presented in our tax alert of 21 August).

Deloitte organizes on Thursday, 7 September 2017, an interactive seminar in order to debate the practical aspects of the application of VAT split payment mechanism. For more details and registration, please access this link: VAT split payment

A new alcohol denaturing procedure came into force on August 1, 2017

The new procedure for the complete denaturing of alcohol adopted by the European Commission becomes binding in all Member States and will replace the national denaturing procedures. The new common procedure is expected to have significantly reduced costs for the industry compared to previous procedures due to the decreased amount of denaturants to be used.

Deloitte Events

Webcast “VAT split payment – Update of draft Ordinance” | 24.08.2017

Deloitte in media

How could fraudulent suppliers be identified to not endanger businesses? An analysis by Raluca Baldea, Senior Manager of Deloitte Romania

VAT split payment – Update of draft Ordinance. The main changes

On 18 August, the Ministry of Public Finances (“MFP”) updated the draft Ordinance on the VAT split payment.

We discussed the mechanism of the split payment and VAT account in our tax alert from August 8.

You may find below both the main proposals and our view on the updated draft.

Deloitte Events

Registration for webcast: “VAT split payment – Update of draft Ordinance” | Thursday, 24 August 2017 | 11.00 – 12.00 | Webcast held in Romanian Language

Labor Code: Changes Impacting Employers

Amendments to the Labor Code by Emergency Ordinance no. 53/2017, published on August 7, 2017, have as their primary purpose the fight against undeclared work and mainly target:

  • Define the concept of undeclared work
  • The sanctioning regime
  • Introducing new obligations for employers

Deloitte Events

Webcast “VAT split payment – Impact for business” | 11 August

Deloitte in mass-media

The draft of split payment VAT: Raluca Baldea and Alexandru Comanescu, Senior Managers Deloitte Romania discussed the topic in an online meeting.

VAT split payment – Impact for business

The VAT split payment will apply in Romania from 1 October 2017, according to a draft Government Ordinance (“GO”) published by the Ministry of Public Finances (“MFP”) on 4 August 2017.

Taxable persons registered for VAT purposes will have to open a separate bank account (“the VAT account”) to receive the VAT charged to customers and pay the VAT invoiced by suppliers.

Deloitte Events

Webcast “VAT split payment – Impact for business” | Friday, 11 August, 11.00 o’clock | Webcast held in Romanian language

Deloitte in mass-media

The impact of Plan BEPS seen by multinational groups all over the world, a survey commented by Dan Badin, Partner in Charge Tax & Legal, Deloitte Romania.

The stamp is no longer mandatory for documents submitted to the customs authorities

Stamping the declarations, applications, contracts or any other documents to be submitted to the customs authorities is not mandatory, states the General Customs Directorate on its own website, www.customs.ro.

Commission's Electronic Decision System, applicable from 2 October 2017

Information sharing related to applications and decisions between customs authorities in the European Union, as well as between economic operators and customs authorities in the European Union, will be carried out by using electronic data processing techniques, starting with 2 October 2017.

The Fiscal Code: The most recent amendments brought by Law 170 / 2017

A number of amendments were brought to the Fiscal Code by Law 170/2017. Among the most relevant changes there are:

·         The subscription to medical services covered by the employer for its employees are considered non-taxable income within the annual threshold of EUR 400.

·         The taxpayers subject to the tax on specific activities are obliged to pay the income tax for microenterprises starting with August 2017 in case their total income is up to EUR 500,000

·         For VAT registration purposes, the authorities will analyze the fiscal risk instead of the intention and capacity of the taxable person to carry out economic activity.

Deloitte in mass-media

An analysis of the cost of social security contributions in Romania comparing to other European states by Raluca Bontaș, Partner Deloitte Romania and Monica Țariuc, tax Manager Deloitte Romania

Transfer Pricing: OECD releases new edition of transfer pricing guidelines

An updated version of the OECD Guidelines - Transfer Pricing Guidelines for Multinational Companies and Tax Administrations was published on 10 July 2017 by the Organization for Economic Cooperation and Development (OECD). The previous version of the guidelines was issued in 2010.

The Romanian Fiscal Code recommends complying with the OECD Transfer Pricing Guidelines.

The impact for Romanian companies

·         Focus will be placed on the economic substance of each intra-group transaction

·         Increased transparency through supplementary reporting of the Multinational Enterprises’ activities which will lead to a more in-depth tax analysis on how the revenues, profits and taxes were allocated globally

Deloitte Events

The 4th Anti-Money Laundering Directive (4AMLD) will come into effect at 26th of June 2017 – business breakfast held at Deloitte’ premises

Deloitte in mass-media

An article about creating digital link between banks and clients – Legal perspectives, by Lorena Butusina, Associate, Reff & Associates

The conditions of issuance of the European Unique Identifier (EUID)

The Order of the Ministry of Justice regarding the approval of the EUID structure for the professionals registered with the Trade Registry and the standard model of the registration certificate is currently under public debates and is expected to be approved and enter into force starting with 7 July 2017.

The deadline until when the fire safety authorization must be obtained for the constructions and establishments that were operated without such authorization was extended until 30 September 2017

On 26th of June 2017, the President of Romania promulgated the Law on the approval of the Government Ordinance no. 17/2006 for the extension of the term provided by art. 30 par. (41) of Law no. 307/2006 on fire protection.

Upcoming Deloitte events

Summer Banking Academy event organized by Deloitte and Reff & Associates in partnership with Romanian Bank Institute

Deloitte Tax & Legal in mass media

Romania intends to modify the fiscal treaties: The Impact on companies

Commission adopts corrections and amendments to the Regulation (EU) 2447/2015 implementing Union Customs Code

Regulation (EU) 989/2017 entered into force, whereby the European Commission amends and corrects Regulation 2447/2015 on the implementation of the Union Customs Code.

A new Regulation regarding the reception of construction works and corresponding installations shall enter into force on 29 July 2017

The Regulation dated 18 May 2017 regarding the reception of construction works fully replaces the Regulation for reception of construction works and installations dated 14 June 1994. The Regulation brings some welcome changes related to constructions, as well as some clarifications regarding aspects previously regulated.

The deadline for complying with the risk analysis for physical security applicable to companies falling under the provisions of Law 31/1990 and other legal entities is approaching 

Until 1st July 2017 the latest, the companies falling under the provisions of Law 31/1990 and other legal entities have the obligation to prepare the risk analysis for physical security. The deadline was established through Decision no. 1002/2015 regarding the modification and completion of Government Decision no. 301/2012 for the approval of Methodological Norms for the application of Law 333/2003 regarding the security of objectives, assets, valuables and the protection of persons.

Upcoming Deloitte events

Summer Banking Academy event organized by Deloitte and Reff & Associates in partnership with Romanian Bank Institute

Deloitte Tax & Legal in mass media

Tax incentives for Research & Development activity – Analysis

Reporting fiscal data– Impact on fiscal controls aiming transfer pricing

Multinational enterprises have new reporting obligations regarding automatic exchange of information on fiscal area

Any parent company or any other reporting entity resident in Romania and part of a multinational group of companies with a consolidated income in amount of minimum EUR 750 million has the obligation to submit a country-by-country report for each reporting year that includes information on the amount of revenue, profit/losses, stated capital, accumulated earnings, number of employees and tangible assets.

The provisions were introduced by a Government Emergency Ordinance amending the Fiscal Procedure Code.

Posting of employees in the framework of transnational provision of services on the territory of Romania, clarifications

Some aspects regarding the posting of employees in the framework of transnational provision of services on the territory of Romania were clarified by methodological norms (Decision no 337/2017). For example, the norms present some factual elements to be taken into account by the Labor Inspection in order to identify the existence of actual transnational postings.

Upcoming Deloitte events

Redefining your NPL strategy, from underwriting to NPL transactions – Deloitte seminar, 21 June 2017

Deloitte Tax & Legal in mass media

Fiscal Inactivity: What authorities intended and what they achieved. The legal actions in EU could have a significant impact on companies, an analysis by Vlad Boeriu, Partner of Deloitte Romania

Romania becomes associate member of Plan BEPS – Base Erosion and Profit Shifting

Romania becomes associate member of Plan BEPS – Base Erosion and Profit Shifting on the 9th of June when Law no 124/2017 comes into force. The main objective of BEPS is to prevent the use by companies of legislative mismatches from national tax systems in order to transfer profits to lower tax jurisdictions.

Conventions for avoidance of double taxation concluded by Romania will be amended

Romania and other 67 countries signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) on the 7th of June. Romania has 91 conventions for avoidance of double taxation.

Upcoming Deloitte events

VAT in Practice Deloitte seminar, 14 15 June More details and registration here

https://www2.deloitte.com/ro/ro/pages/tax/events/TVA-in-practica-Cluj.html

Redefining your NPL strategy, from underwriting to NPL transactions

Deloitte seminar, 21 June 2017

Deloitte Tax & Legal in mass media

Transfer pricing: The profile of the taxpayer aimed by the fiscal controls

Companies   will   be   able   to   communicate   with   the   tax authorities  starting  withJune  via  the  Virtual Private Space service

Legal entities and entities without legal personality will be able to communicate with tax  authorities  via  the  Virtual  Private  Space  (SPV)  service  as  of  June  1, according to an MFP order. At the same time, the list of documents that can be communicated through the SPV will be extended, including tax returns.

Upcoming Deloitte events in May 

“VAT in practice”, 14 – 15 June 2017 

Deloitte Tax & Legal in mass media

New provisions of the public-private partnerships and concessions legislation-an analysis published by Georgiana Singurel, Partner Reff &Associates,and Alexandru Lascu, Managing Associate Reff & Associates

The list of the most relevant amendments to the Methodological Norms for the Application of the Tax Code

Amendments and additions to the Methodological Norms for the application of the Tax Code in respect of corporate income tax, micro-enterprise income tax, income tax, statutory social contributions and value added tax have been recently published in the Official Monitor.

Upcoming Deloitte events in May

“VAT in practice”, 16-17 May 2017

“Debts & Restructuring C/SEE Forum”, 24 May 2017

Deloitte Tax & Legal in mass media

Comparative study on VAT registration procedures in EU Member States

The procedure for solving VAT returns with refund option will change starting May 1

The amendments made to the procedure, adopted by Order 1232/2017, mainly concern the setup of a special database at the ANAF level, in which the taxable persons that present a tax risk for the VAT refund are registered.

Upcoming Deloitte events in April

„International mobility of Romanian employees in EU/EEA” - Deloitte seminar

„GDPR – Are we ready?” - Conference organized by Deloitte, Reff & Associates together with IAPP - International Association of Privacy Professionals

Short presentation of the most relevant amendments brought to the green certificates support scheme

The new provisions included in GEO 24/201 are mostly favorable to the renewable energy producers as they regulate several methods for ensuring the sale of the producer’s green certificates until the expiry of the support scheme in 2031. We present below the most relevant amendments.

Upcoming Deloitte events in April

Immigration process in Romania. Challenges and opportunities – Workshop

Deloitte in mass media

New obligations for employers who post workers in EU, an article written by Deloitte’s specialists for wall-street.ro

Posting of workers: New regulations and obligations for employers

Employers who post employees for business purposes in the European Union, EEA or the Swiss Confederation in the transnational provision of services will have to fulfil additional obligations once Law 16/2017 entries into force.

Upcoming Deloitte events in April

Deloitte in mass media: An analysis by Dan Badin, Partner Deloitte, on “Taxation of corporations – A problem of Romania?”

Undertaking by an insurance company – a new form of guarantee for potential customs debts

Economic operators may establish customs guarantee through a guarantor, insurance company, once with the entry into force of the Union Customs Code.

This is a new form of guarantee for potential customs debt in addition to the dedicated forms used until present (Letter of bank guarantee or cash deposit). 

A new feature for AEO certified companies – access to the national centralized clearance procedure

AEO certified companies have the possibility to declare goods in a centralized manner at a single customs office, even though physically the goods are presented at other customs office in the country. This will lead to cost optimization and better control of customs clearance of goods.

Corporate Tax: Fiscal authority announces audits after the deadline for submission the tax declaration, March 27

Corporate Tax and VAT will be, since April, targeted by tax audits recently announced by fiscal authority. In this context, we recommend companies to pay more attention to the data reported. At the same time, companies that have become major taxpayers to the state budget in 2016 and, therefore, had not enough time to prepare the transfer pricing documentation file could be another area of interest to the tax authorities.

Pre-insolvency & Insolvency Guide - A guide for companies with cross-border activities

Complete and prompt information about the insolvency law applicable to each European country can facilitate decisions that are crucial in crisis situations for the financial situation of companies that have relationships with external partners or have extended their operations in other countries. That is why more than 50 specialists from Deloitte Legal network around 19 European countries have analyzed and synthesized the legal provisions and cross-border insolvency proceedings in Pre-insolvency & Insolvency Guide, which you can see on Deloitte website.

Upcoming Deloitte Events in March: See more in attachment 

Taxation of profits: Romania takes one step forward to BEPS rEvolution

Romania is expected to implement, considering its development particularities, plan BEPS (Base Erosion and Profit Shifting), after the Government adopted, March 2, a draft in this regard.

The average gross salary, depending on which is calculated the ceiling for social contributions, will be 3,131 lei in 2017

The indicator is used to determine the monthly computation base of the health social insurance contributions (CASS) for individual income obtained from independent activities, intellectual property rights, rental, association with a legal person, agriculture, forestry and fishing activities. 

Corporate Tax: The Consumer price index for prepayments

The consumer price index used to compute the corporate income tax prepayments is set at 101,4%, according to the order issued by the Ministry of Public Finance.

Free-Trade Agreements: The impact of a changing EU and global context for companies

The changing global trading environment and the disruptive trends, such as Brexit, rising populism, elections in the European countries and the announced renegotiation of trade deals by the new US President, might affect the global supply chains, as long as the free markets are put under an increasing pressure.

At the same time, the exclusive competence of the EU to negotiate and conclude Free-Trade Agreements is questioned. The decision will be issued by the European Court of Justice. In case the Court decides that all the 28 Member States need to approve the Free-Trade Agreements, the treaties that are under negotiation, with Canada and Ukraine, will come into force later than estimated.

In conclusion, the companies need a forward looking and strategic approach in order to identify and anticipate upon possible benefits as well as risks of Free-Trade Agreements.

Therefore, companies can prepare by conducting a review of the Free-Trade Agreements applicable on their whole supply chain, gaining insights on possible opportunities and risks.

Order no. 96/2016 for the approval of the performance criteria for the establishment, appointment and equipping of the voluntary and private services for emergency situations

Order no. 96/2016 for the approval of the performance criteria for the establishment, appointment and equipping of the voluntary and private services for emergency situations has replaced the following orders, which have been repealed as of the date of entering into force of the present order. The repealed orders are: Order no. 158/2007 for the approval of the performance criteria for the establishment, appointment and equipping of the private services for emergency situations, Order no. 718/2005 for the approval of the performance criteria regarding the organizational structure and the equipping of the voluntary services for emergency situations and Order no. 250/2010 regarding the organization and conduct of the training schedules of the prevention specialists part of the voluntary services for emergency situations.

The European Court of Justice ruled that repayment of import duties entail the payment of interest

The European Court of Justice ruled in a decision of January 18, 2017 (Case C-365/15) that the repayment of import duties that have been imposed by a void regulation and unduly paid by an importer, entail the obligation for the customs authorities to pay late payment interest.

Update of the VAT return

The main changes refer to an update of the VAT rate and the insertion of new fields related to the special regime for farmers as well as to the invoices issued during the time when the taxpayer had the VAT number cancelled.

Update of the statement 390

The statement now includes a special field for intra-Community supplies performed by the farmers that apply the special regime.

New Order concerning VAT registration and the ex officio VAT registration cancellation

After form 088 was repealed, on 1 February 2017 the President of the National Agency for Fiscal Administration (NAFA) has issued a new order related to the VAT registration procedure and the procedure for ex officio VAT registration cancellation.

Decision to set quota for work permits that can be issued to foreigners during 2017

On Monday, January 30, 2017 it was published the decision establishing the work permits quota for year 2017 that can be issued to foreign citizens. 

New obligations for importers and manufacturers of refrigeration, air conditioning and heat pump equipment

Starting 1 January 2017, importers and EU manufacturers of refrigeration, air conditioning and heat pump equipment charged with hydrofluorocarbons (fluorinated gases) are not allowed to introduce such equipment on the Union market unless hydrofluorocarbons concerned are accounted for within the quota system referred to in Regulation (EU) 517/2014 on fluorinated greenhouse gases ("F-Gas Regulation").

New procedure regarding the health insurance contribution exemption for certain categories of individuals

In the Official Gazette no. 65 dated 26.01.2017 it was published the Order no. 3697/727/2016 approving the procedure for claiming the health insurance contribution exemption for individuals who are not registered as payers in the health insurance system and the template and content of the form 603 "Personal statement for the health insurance contribution exemption".

New rules governing the activity of the real estate developers and their reporting obligations

By way of background, on 30 September 2016, the Emergency Government Ordinance no. 52 as of 14 September 2016 on credit agreements for consumers relating to immovable property and on the amendment of the Emergency Government Ordinance no. 50/2010 on credit agreements for consumers entered into force, regulating, among other aspects, the activity and the registration with the National Authority for Consumer Protection of the real estate developers.

The registration procedure in the Registry of the Ministry for Economy, Trade, Industry and the Business Environment of the economic operators authorised to perform waste recovery operations was adopted

According to Law no. 211/2011 on the regime of waste, the economic operators that perform waste recovery operations have the obligation to register at the Ministry for Economy, Trade, Industry and the Business Environment.

The adoption of Order no. 1422/2016 which regulates the procedure of registration in the Registry of the economic operators authorised to perform waste recovery operations contributes to the clarification and improvement of the legal framework applicable in the domain of waste, including that of the packaging waste.

 

The Draft Order for the approval of the form and content of the ”Declaration regarding the obligations owed to the Environmental Fund” is subject to public debate

On January 16th, 2017, following the latest legislative amendments performed regarding the contributions and taxes owed to the Environmental Fund, the Ministry of Environment has put under public debate the Draft Order for the approval of the form and content of the ”Declaration regarding the obligations due to the Environmental Fund”, which is envisaged to be enforced, in order to ensure the alignment of the legal framework applicable to the Environmental Fund obligations.

 

Brief overview of the Guidelines issued by Article 29 Data Protection Working Party on Data Protection Officers

On 13 December 2016, Article 29 Data Protection Working Party (“WP29”) adopted the Guidelines on Data Protection Officers.

The Guidelines are aimed at clarifying the relevant provisions of the GDPR in order to help controllers and processors to comply with the law but also to assist the DPO’s in their role. The Guidelines also provide best practice recommendations building on the experience gained in some EU Member States

Amendments to the Tax Code

Law no. 227/2015 regarding the Tax Code was amended and suplemented according to Law no. 2/2017 published in the Official Gazette no. 36 / 12.01.2017.

Law no. 2/2017 amends Title IV "Personal Income Tax" and V "Mandatory Social Contributions".

Amendments to the Order regarding software development activities

Order 2284/2016 regarding software development activities was published in the Official Gazette No. 22 / 09.01.2017.

Form 088 was repealed

The President of the National Agency for Fiscal Administration, Bogdan-Nicolae Stan, has repealed the Form 088 (Affidavit to assess the intention and capacity to undertake economic activities involving operations in the scope of VAT).

New Methodology for the computation of contributions, taxes, penalties and other amounts owed to the Environmental Fund entered into force

On December 29, 2016, a new Methodology for the computation of contributions, taxes, penalties and other amounts owed to the Environmental Fund (the “New Methodology”) was published in the Official Gazette of Romania and entered into force on the same day. The New Methodology was approved by Order of the Minister of the Environment, Waters and Forests No. 2413/2016 for the amendment of Order No. 578/2006 and was published in the Official Gazette of Romania No. 1064/2016.

Extension of the application term for certain taxes within energy & resources sector

The Emergency Ordinance no. 99/2016 published in the Official Gazette no. 1035/22.12.2016 extends the application term of certain taxes within energy & resources sector as set by Ordinance no. 5, 6 and 7 /2013 issued by the Romanian Government.

Amendments to the Tax Code

Law no. 227/2015 regarding the Tax Code was amended and suplemented according to Emergency Ordinance no. 3/2017 published in the Official Gazette no. 16 / 06.01.2017.

Emergency Ordinance no. 3/2017 amends Title II "Income tax", III "Micro Enterprise Income Tax", IV "Personal Income Tax" and V "Mandatory Social Contributions".

Law regarding the removal of fees and the amendment of certain laws

Decision regarding the national minimum gross salary

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