Impozitarea profesiilor liberale. Plăţi anticipate sau reţinere la sursă?
Taxation of liberal professions. Early or deferred payments to source?

Summary/Abstract: The paper presents the impact of the recent abolition of the old Romanian civil code on the manner in which the liberal professions are taxed. One opinion is that all contracts, including contracts based on which lawyers, accountants, etc provide services are going to be considered as civil contracts in the meaning of article 52 of Romanian fiscal code, which implies a withholding tax of 16 percent on the gross income. The opposite opinion is that this type of income remains regulated by the “old” system, which requires a quarterly payment of 16 percent on the net income. The arguments used in order to defend this second opinion are disclosed in the paper.

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