Law
The DASS is covered by the chapter two of the income tax law (decree 144 dated 12/06/1959) and its modifications.
The current project does not entail major law modifications.
Modifications concern:
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the maintaining of employees book keeping by all categories of employers;
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the employers’ obligation to register all employees;
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the tax period;
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the amount of some penalties (wrong information, missing employee name, non declaration).
Interpretations of the chapter two of the income tax law
List of new interpretations:
- Territoriality of the tax