Order of the Ministry of Finance validating the Regulation on granting fiscal facilities in the agricultural sector and food industry.

This Regulation grants fiscal facilities in the agricultural sector and food industry in the following forms: (a) exemption from paying income tax, for income from wages and salary-related income; (b) reduction of the social security contribution rate, for income from salary and salary-related income; (c) exemption from the payment of the social health insurance contribution, for the income from wages and wages; (d) the reduction of the share of the insurance contribution for work, to the level of the share that is made income to the Guarantee Fund for the payment of wage claims; and (e) exemption from the payment of social security contributions owed by employers, in the case of special work conditions. Tax facilities are granted for the activity carried out in Romania, including natural persons posted on the territory of Romania, if the income payer to whom they are posted carries out activities in the agricultural sector and in the food industry. Tax facilities are not granted to natural persons who are located outside Romania.