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Is the taxpayer also exempt from paying social contribution tax on benefits in kind, as per §71 of the Law on Income Tax, as well as certain benefits that do not qualify as benefits in kind, as per §70?
The taxpayer is exempt from paying the social contribution tax in both cases, since the scope of exempt income is not restricted by Government Decree No. 61/(III.23.), but is rather defined in a general manner. The only limiting conditions are the scope of activities (actual core activity) and having staff in the framework of an employment relationship, thus the taxpayer need not pay social contribution tax after such income.
Source: National Tax and Customs Administration (NAV)
Source: National Tax and Customs Administration (NAV)