Reguli privind ieșirea din sistemul de impunere pe veniturile microîntreprinderilor în cursul anului fiscal
Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year
Author(s): Lucian CernuşcaSubject(s): Economy, Business Economy / Management, Micro-Economics, Public Law, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: microenterprise/income taxpayer; ceiling of 500000 Euro; consultancy and/or management; value/number of securities; voting right; Government Ordinance No. 16/2022;
Summary/Abstract: Once the Government Ordinance No. 16/2022 occurred, the Tax Code underwent a series of important changes, among them the microenterprises income taxation regime being also aimed. In order to emphasize the changes occurred since 1 January 2023, this article aims to present a series of theoretical and practical situations that may take place during the tax year regarding the exit from the microenterprises income taxation system.
Journal: CECCAR Business Review
- Issue Year: 4/2023
- Issue No: 6
- Page Range: 37-46
- Page Count: 10
- Language: English, Romanian