Procedura de acordare a facilitatilor fiscale in domeniul constructiilor si industria alimentara

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Începând cu veniturile aferente lunii iunie 2022 intră în vigoare prevederile Legii 135/2022 care se referă la o serie de facilități fiscale aplicabile în domeniul agricol și al industriei alimentare, precum și la modalitatea de acordare a acestora. Facilitățile fiscale prevăzute de Legea 135/2022 sunt aplicabile în perioada 1 iunie 2022 – 31 decembrie 2028.

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Personale fizice care realizează venituri din salarii și asimilate salariilor, cuprinse între 3.000 lei și 30.000 lei, de la angajatori care desfășoară activități în sectorul agricol sau în industria alimentară, beneficiază de următoarele facilități fiscale:

• sunt scutite de la plata impozitului pe venit;
• beneficiază de reducerea cotei contribuției de asigurări sociale cu 3,75 puncte procentuale, aceasta având un procent de 21.25%;
• sunt exceptate de la plata contribuției de asigurări sociale de sănătate.

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Pentru detalii, poți accesa: https://mfinante.gov.ro/documents/35673/5553347/proiectordinconstructii_28062022.pdf

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