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SETTLEMENT OF TRANSPORT EXPENSES: LEGAL NORMS

Regardless of the period in which it refers to the name of the income or the form in which it is granted, including the indemnities for temporary incapacity for work.

The following are considered advantages:
(art. 55 paragraph (3) letter f) of Law 571/2003 on the Fiscal Code;
– the subscriptions for the means of transport as well as the travel permits on various means of transport (point 70 letters c) and d) of Title III of the Methodological Norms for the application of Law no. 571/2003 on the Fiscal Code).

In accordance with the provisions of point 77 of the mentioned norms, the equivalent value of the subscriptions on the means of public transport for the employees whose activity supposes the frequent movement inside the locality is not considered an advantage.

According to art. 55 para. (4) lit. a) and f) of Law 571/2003 on the Fiscal Code, are not included in salary income and are not taxable, within the meaning of income tax:

the equivalent value of the transport to and from the employee’s workplace, as provided in the employment contract,
– the equivalent value of the travel expenses for the transport between the locality where the employees have their domicile and the locality where their workplace is located, at a monthly subscription, for situations in which the home is not insured or the rent value is not supported, according to the law.

The salary rights granted in kind, as well as the advantages granted to the employees are taxed in the month in which they were received. Documents regarding the calculation of the value of incomes and benefits in kind received by the employeeis attached to the payroll (point 109 of Title III of the Methodological Norms for the application of Law no. 571/2003 on the Fiscal Code).

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Mechanisms for settling amounts from the state budget

1. Settlement of expenses for local public transport

In order to benefit from the free public transport services, the pre-university students request from the centers for issuing the transport documents, belonging to the local public transport operator, based on the student card issued by the educational unit, endorsed by the stamp for the current year, issuance of the travel document for local transport (transport / subscription / card or other standard documents with monthly validity).

Based on the situation regarding the number of transport documents issued for each educational unit, the local public transport operator issues a fiscal invoice in the amount of 50% of the payment amount for each educational unit and 50% for the administrative-territorial unit within which it resides. the student / territorial area of ​​the educational unit. The local public transport operator has the obligation to maintain the same tariff for students during the school year, a tariff that cannot be higher than the one practiced for the other categories of passengers.

On a monthly basis, until the 25th of each month, the county school inspectorates request from the Ministry of Education and Research the estimated amounts for the settlement of the local transport for the respective month. When estimating the requested amounts, the unused / outstanding amounts, as the case may be, from the previous period are also taken into account. The sums received from the Ministry of Education and Research for the movement of students through local public transport services will be distributed by the school inspectorates to the educational units.

2. Reimbursement of expenses for the transport of students who cannot be educated in the locality of residence

In order to ensure the free transport of students who cannot be educated in their home locality, the educational unit issues to the student, upon request, a certificate attesting the quality of student, his right to benefit from free transport, as well as the route from the educational unit to place of residence. Based on this certificate, the road / naval transport operator issues to the student the travel document (transport card / season ticket / card or other standard documents), on the route provided in the certificate issued by the educational unit. A copy of the travel document with the name of the operator and the route on which the student travels is submitted by the student / parent / guardian to the educational unit that centralizes this data.

Based on the centralized situation, each educational unit transmits to the county council until the 5th of the following month, the amount related to the transport costs for the month ended for each transport operator, as well as the situation of the attendance of the beneficiary students.

The transport operator, following the centralization of the situations received from the county council, issues a fiscal invoice in the amount of 50% of the payment amount for each educational unit and 50% for the county council. The public road / naval transport operator at county level has the obligation to maintain the same tariff for students during the school year, a tariff that cannot be higher than the one practiced for the other categories of passengers.

On a monthly basis, until the 25th of each month, the school inspectorates request from the Ministry of Education and Research the estimated amounts for the settlement of the transport of students at county level for the respective month. The amounts received from the Ministry of Education and Research for the movement of students through public road / naval services, at county level, will be distributed by the school inspectorates to the educational units.

3. Reimbursement of expenses for inter-county road transport

In order to ensure the transport in accordance with the provisions of art. 84 para. (3) of Law no. 1/2011, with subsequent amendments and completions, students in accredited / authorized pre-university education, domiciled in another locality than the educational unit, submit at the beginning of each semester to the secretariat of the educational unit a request from which to result the request for inter-county road transport as following the attendance of the courses at the respective educational unit.

The educational unit issues to the applicant a certificate attesting to the quality of a student enrolled in the respective unit, the route from the educational unit to the locality of residence and the right to benefit from free transport. Based on this certificate, the transport operator issues to the student the free transport card on the route provided in the certificate issued by the educational unit. A copy of this transport card, with the name of the operator and the route on which the student travels, is submitted by the student / parent / guardian to the educational unit.

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