Fiscal and customs policy for the year 2023, adopted by the Parliament
The fiscal and customs policy for the year 2023 was approved, on Thursday, in the second reading with the votes of 58 deputies. According to the legislators, the document is focused on identifying the tools for economic growth, simplifying the mechanism for calculating and paying taxes and fees and improving the fiscal reporting processes, simultaneously with the further connection to the European Union legislation.
The document contains a series of proactive measures to stimulate economic development, including: the introduction of the 0% income tax rate for micro, small or medium-sized enterprises, in case of non-distribution of net profit for the 2023-2025 fiscal periods; accelerated depreciation of investments for large enterprises; implementation of the concept regarding the refund of the VAT amount accumulated in the account starting from January 1, 2023; reverse charge of VAT on the import of services.
Also, the policy proposes measures that come to strengthen the revenues of local public authorities, in particular, of town halls, including through the redistribution of some taxes, reads a press release of the Legislature.
At the same time, the value ceilings for meal vouchers are increased: from 35 lei to 55 lei and from 55 lei to 70 lei and the ceiling of the value of fixed assets for which depreciation is calculated for tax purposes - from 6,000 lei to 12,000 lei.
The project also aims to amend the Law on the unitary salary system in the budget sector. Thus, the minimum salary for the staff in the budget sector will be increased from 3,500 lei to 4,000 lei.
At the same time, the period for carrying out commercial activity based on the patent will be extended until July 1, 2023, and 100% of the proceeds from the road use tax will be allocated to local budgets, in the form of general purpose transfers.
The measures included in the fiscal and customs policy project were the basis for the drafting of the state budget for next year.