Grupurile fiscale din România se pregătesc pentru declararea efectivă a impozitului pe profit consolidat. Ce pași urmează
The tax groups in Romania are preparing for the effective declaration of the consolidated profit tax. What steps are next

Summary/Abstract: A few months before the deadline for declaring the profit tax for the fiscal year 2022, ANAF published the Order for the approval of the Form 101 related to the tax group and for the update of the individual Form 101. It is about the Order of the ANAF President no. 310 for the approval of the model and content of Form 101 Fiscal group “Consolidated declaration regarding the profit tax determined by the fiscal group”, as well as for the amendment and completion of OPANAF no. 3.386/2016 for the approval of the model and content of Forms 101 “Profit tax declaration”. The order is to be applied for the declaration of the profit tax owed by the companies that opted for the establishment of a tax group starting in 2022.

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