0% Income tax in Romania for programmers?

I was reading this article, and the zero rate looks interesting.

Could someone from Romania -familiar with this topic - answer how it really works?
For example for an individual (tax resident, expat), self-employed (not employee) programmer with the annual turnover over 10k EUR?
According to this article:

the higher education in computer science is required. How is it in 2021?

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