
and introducing the need to obtain certificates of activity by experts registered in the National Register of Experts on the Certification of Scientific and Research Activity.
The changes came after discussions between representatives of the business community and the Ministry of Research, Innovation and Digitalization regarding the improvement of the current legal framework. Currently, tax benefits for scientific research activities, which exist in the Fiscal Code, are as follows:
- additional deduction in the amount of 50% of costs incurred for research and development activities;
- application of the method of accelerated depreciation of equipment and equipment intended for research and development activities;
- exemption from income tax of employees working in research projects;
- exemption from income tax for taxpayers engaged exclusively in scientific research and research activities during the first 10 years of activity (currently not applicable in the absence of state aid measures).
Read the rest of the article on the PwC Romania blog
The article was signed by Andrei Mitirice, Partner at PwC in Romania and Cristina Fuioaga, Director of PwC in Romania
Article supported by PwC Romania
Source: Hot News RO

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