Tax Code (2003, amended 2009) (excerpts)

Tax Code
of 22 December 2003


(excerpts)

Version updated on 01 January 2009

Updated version includes amendments made by:
   - Norms for the application of Title IX of the Tax Code, approved by Government no. 44/2004
   - Correction published in the MOF. no. 112 02/06/2004
   - Fiscal Procedure Code 2004
   - G.D. no. 977/2004
   - G. O. no. 94/2004
   - Law no. 507/2004
   - G.D. no. 783/2004
   - G.O. no. 83/2004
   - Law no. 494/2004
   - G.E.O. no. 123/2004
   - G.E.O. no. 138/2004
   - Law no. 96/2005
  - G.E.O. no. 24/2005
   - G.E.O. no. 30/2005
   - G.E.O. no. 45/2005
  - Law no. 164/2005
  - Law no. 163/2005
   - Tax Code
   - Law no. 210/2005
   - Law no. 247/2005
   - Constitutional Court Decision no. 568/2005
   - G.D. no. 797/2005
   - G.E.O. no. 203/2005
   - G.E.O. no. 21/2006
   - G.E.O. no. 33/2006
   - Law no. 317/2006
   - G.O. no. 43/2006
   - G.D. no. 1514/2006
   - Law no. 343/2006
  - G.E.O. no. 110/2006
   - G.E.O. no. 22/2007
  - G.D. no. 667/2007
   - G.E.O. no. 106/2007 published in the MOF. 703 of 10.18.2007
   - Law no. 372/2007 published in the MOF. 899 of 12.28.2007
   - G.E.O. no. 155/2007 published in the MOF. 884 of 12.21.2007
   - G.E.O. no. 51/2008 published in the MOF. 327 of 04.25.2008
   - G.E.O. no. 94/2008 published in the MOF. 485 of 06.30.2008
   - Order no. 1984/2008 published in the MOF. 478 of 27.06.2008
   - G.D. no. 664/2008 published in the MOF. 472 of 26.06.2008
   - G.E.O. no. 50/2008 published in the MOF. 327 of 04.25.2008
   - G.E.O. no. 91/2008 published in the MOF. 480 of 06.30.2008
   - G.E.O. no. 127/2008 published in the MOF. 705 of 10.16.2008
   - G.E.O. no. 200/2008 published in the MOF. 815 of 04.12.2008.
Article 15. - (1) The following taxpayers are exempt from tax on profits:
  f) religious denominations for: income resulted from production and recovery of necessary objects and products in the worship activity, according to the law, income from rents and other income from economic activities, income from monetary compensation, obtained as a result of the remedies provided by law on reconstituting of property rights, provided that those amounts be used in the current year and / or in subsequent years for maintaining and operation of worship units, from construction, repairing and building churches and ecclesiastical buildings, from teaching, from offering in their own name and / or in partnership, social services, accredited under the law for specific actions and other nonprofit activities of religious denominations, according to Law no. 489/2006 on freedom of religions and general status of denominations.