ASPECTE PRIVIND IMPOZITAREA VENITURILOR PERSOANELOR FIZICE NEREZIDENTE ÎN ROMÂNIA
ASPECTS OF PERSONAL INCOME TAX UNRESIDENT IN ROMANIA

Summary/Abstract: One of the main targets for the year 2003 concerning the fiscal reform în Romania was the elaboration of the Fiscal Code, which creates a legal environment for all the taxes that have to be paid to the state administration budget and to the local budgets. This code mentions both the persons, who have to pay these taxes, and the way these taxes are calculated and the way they have to be paid, including the procedure for modifying them. The legal environment for administrating the taxes described în the code is included în the Code of fiscal procedure.

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