Procedură fiscală
Tax procedure
Author(s): Alice Gheorghiu, Sia Nicoleta JiruSubject(s): Law, Constitution, Jurisprudence, Civil Law, Public Administration, Public Law, Fiscal Politics / Budgeting
Published by: Universul Juridic
Keywords: tax residence certificate; tax identification code; tax declaration; tax return; tax declaration 406 (SAF-T);
Summary/Abstract: The material covers issues on: • tax registration obligation for secondary establishments with more than 5 employees; • VAT registration and certain reporting obligations of taxable persons; • the declaratory obligations of taxpayers, including those temporarily in inactivity registered in the Trade Register; • issuing and communicating administrative-fiscal acts.
Journal: Revista Consultant Fiscal
- Issue Year: 2024
- Issue No: 04
- Page Range: 20-25
- Page Count: 6
- Language: Romanian
- Content File-PDF
