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Long-awaited amnesty of tax debts resulting from the reclassification of the pays by day into salary income

Copyright © Elena Raileanu, Laura Epure & Tatiana Milu - Deloitte Consultanta

Long-awaited amnesty of tax debts resulting from the reclassification of the pays by day into salary income

DELOITTE CONSULTANTA SRL

31 Mar 2022

Opinion material by Elena Raileanu, Senior Manager, Deloitte Romania, Laura Epure, Senior Associate, and Tatiana Milu, Associate, Reff & Associates | Deloitte Legal

The fiscal treatment of the indemnities granted by the employers for the delegation / secondment or for carrying out the activity of the employees abroad (pays by day) represented, for a long period, a subject of dispute between the taxpayers and the fiscal authority.

For more information, please see the Romanian version of the article, here.

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Tags : amnesty of tax debts , diurnal , salary income , indemnities , taxpayers

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