Decree No. 593/2017 regarding capital goods was published on July 28, 2017 in the Official Gazette. The Decree is effective from July 1, 2017. This decree modifies incentives under some articles of both Decree No. 379/2001 and Decree No. 594/2004. It also extends the amended incentives of Decree No. 379/2001 until December 31, 2017 in favor of domestic manufacture of capital goods, agricultural machinery and telecommunications equipment. A 14% incentive as a form of tax credit of the value of the goods produced (with some modification) can be charged against income tax, excise taxes and VAT. To apply for that incentive taxpayers have to file an affidavit within December 31, 2017. In this case taxpayers have to confirm that the figure of registered employees has not reduced from the number of employees registered from December 2011.
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