The annual monetary compensation provided to teaching staff of public general education institutions will not be included in the teachers’ gross income. Parliament adopted relevant amendments to legal acts after giving them a final reading on November 1, IPN reports.
Under the same amendments, the costs associated with the repair of own units of transport used to provide taxi road passenger transportation services could be fully deducted.
For taxpayers who stop work during the fiscal period, the income tax rate will be 1% of the tax base, but not less than 250 lei per each worked month.
The bill sets lower VAT rates of 10% on hotel, hotel-apartment, motel, tourist villa, tourist pension, agripension, camping, vacation village or vacation camp accommodation services provided by business entities, and also on food products and beverages, except for products that are subject to excise duties, supplied by business entities as part of accommodation or catering services.
