Societatea O ULTIMĂ MICROÎNTREPRINDERE SRL este persoană juridică română, înființată conform Legii nr. 31/1990 privind societățile, ce plătește impozit pe venitul microîntreprinderii. Aceasta dorește să deconteze unui salariat o sumă de bani reprezentând cheltuiala cu…
The text discusses tax deductions for early education expenses supported by employers in Romania. Employers can deduct up to 1,500 lei per month for an employee's child's early education, as per legal provisions in art. 198/2023. The process involves the employee requesting the deduction, the employer approving it, and then paying the employee monthly, either in cash or via bank transfer. Required documentation includes a contract with the educational institution, the child's birth certificate, and proof of payment. For micro-enterprises, this deduction does not affect their corporate income tax. The text also notes the importance of proper documentation to avoid penalties from the National Administration of Fiscal and Customs Authorities (ANAF).
