The following are the provisions of Order no. 20,463/3,964/967/1,415/2023 regarding the inclusion in the activity of creating computer programs, recently published in the Official Gazette (no. 370 of May 2nd, 2023).
It should be noted that natural persons benefit from income tax exemption, according to article 60 point 2 of the Fiscal Code, for the income obtained from salaries and similar to salaries as a result of carrying out the activity of creating computer programs, under the conditions established by joint order of the Minister of Communications and Information Society, of the Minister of Labour and Social Justice, of the Minister of National Education, and of the Minister of Public Finance.
Order No. 20,463/3,964/967/1.415/2023 repeals the previous provisions contained in Order No. 21.813/2022 and makes some changes or completions to the procedure for granting tax exemption.
New rules:
1. Employees of public institutions, as well as of local public institutions, for the period during which they carry out activities related to the creation of computer programs, according to the specific competencies and attributions set out in the job description or in any other legal act establishing the employee’s job attributions, benefit from the tax exemption on income from wages and income assimilated to wages, provided the conditions set out in the order are cumulatively met.
The previous provisions did not refer to employees of local public institutions.
