Tax Flash No. 03/2013
Order 17/2013 approving the Procedure for the registration of the agreements regarding the declaration and payment of social security contributions, concluded by non-resident employers with resident or non-resident individuals who perform their activity in Romania and derive salary income, as well as for the establishment of certain procedural aspects was published in Official Gazette 36/2013
- Following the introduction in the Fiscal Code of certain provisions regarding the possibility to conclude agreements for the declaration and payment of social security contributions between non-resident employers and resident or non-resident individuals, the Order approves the procedure for the registration of such agreements and clarifies certain procedural aspects regarding the cases when no such agreements have been concluded.
