20 November 2017 / Documentare, News, News e, News g

Ce este auditul financiar?

Audit financiar Teaha Management Consulting oferă servicii integrate de audit (Audit financiar, Due diligence financiar, audit intern) privind informaţiile conţinute în situaţiile financiare sau nefinanciare....
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26 October 2017 / News, News e, News g

Veşti proaste pentru românii cu credite: Dobânda Robor a urcat la maximul ultimelor trei ani şi patru luni

Indicele ROBOR la trei luni a ajuns la 1,88% pe 18 iunie 2014. De asemenea, indicele la şase luni, utilizat...
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26 October 2017 / News, News e, News g

Ministrul Mediului anunţă introducerea taxei care „cu siguranţă nu va fi o taxă sau un impozit”

Ministrul Mediului, Graţiela Gavrilescu, a anunţat că maşinile cu norme de poluare euro 2, 3 sau 4 vor fi taxate...
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26 October 2017 / News, News e, News g

Creşte deficitul bugetar: Aproape şapte miliarde de lei, în primele nouă luni ale anului

Execuţia bugetului general consolidat pe primele nouă luni indică un deficit de 0,81% din PIB, fapt care demonstrează că România...
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25 October 2017 / News, News e, News g

Prima ediție a evenimentului DeBizz Lady Gala s-a incheiat.

Prima ediție a evenimentului DeBizz Lady Gala 2017, care a avut loc pe 19 octombrie, s-a dovedit un real succes. Sub...
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31 July 2017 / News e

Tax exemption for programmers’s income

The Order of the Minister for Public Finances no. 2903/2016 regarding the treatment towards the activity implying the development of...
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31 July 2017 / News e

Loan granted to affiliated companies

A newly established company, X SRL, liable to VAT and to income tax, has two natural persons as founding members ...
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31 July 2017 / News e

The deducitbility of the expenses for research and development

The ORDER No. 1056 of the 5th of July 2016 was published in the State Gazette No. 536 of 13 July...
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31 July 2017 / News e

Tax residence of natural Persons

The Order concerning the tax residence of natural Persons was published in the State Gazette, by this simplifying all procedures...
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31 July 2017 / News e

VAT fuel deductibility

Company cars can have three uses – only for performing the activity, only for the personal use of the employees...
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31 July 2017 / News e

VAT limitation period

The new amendments brought to the Fiscal Procedure Code have both positive and negative effects upon taxpayers starting with the...
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31 July 2017 / News e

Money laundering

Through Decision No. 673/2008, published in the State Gazette, Part I, No. 452 of 17th June 2008, The National Office for...
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31 July 2017 / News e

Fusion through assimilation

According to the provisions of the Law on Companies, the fusion through assimilation implies, in general, the following stages and...
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31 July 2017 / News e

Companies’ audit obligations regarding the trial balance dated 31 December 2015

The following companies are bound to request the auditing of companies on 31 December 2015: I. Medium-sized and big companies–the...
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31 July 2017 / News e

Programmers exempt from payroll tax – What conditions must be met

In 2015 there was a significant regulatory change, in the sense that any natural person who graduated from a college,...
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31 July 2017 / News e

The transfer pricing file II

The large companies must file annually to the Fiscal Administration the transfer pricing documentation by March 25 if they ran...
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31 July 2017 / News e

Legal status of default interests and delay penalties

In 2016, as well as in the present, interests shall be calculated for each day of default. Nevertheless, starting with...
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31 July 2017 / News e

The transfer pricing file

Starting with 2016, all companies will have the obligation to prepare a transfer pricing file, not only upon the express...
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31 July 2017 / News e

Default interests and penalties

Default interests and penalties that are applicable as of 2016 The prescription term, as a general rule, is of 5...
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31 July 2017 / News e

Auditing of financial statements

A new ordinance of the Finance Ministry came into force on January 1st 2015, under the no. 1802/2014, approving the accounting...
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31 July 2017 / News e

Fiscal Code amendment

Among the news stipulated in the new emergency ordinance, dated October 27th 2015, we can note a decrease of dividend...
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31 July 2017 / News e

Accounting monograph regarding the repartition of surplus / profit of a non-profit organization

The Association “Save the forest” is a non-profit entity that has been set up according to the Government Ordinance no....
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31 July 2017 / News e

Accounting monograph on stock exchange transactions

Short-term financial investments are to be booked in accounting in the accounts of the group 508 “Short-term investments”. Short-term financial...
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31 July 2017 / News e

Accounting monograph regarding the income obtained from the use of slot machines

The company Y is a Romanian juristic person, incorporated pursuant to the Law 31/1990 regarding companies keeping the books according...
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31 July 2017 / News e

Accounting monograph regarding the novation of a payable bank credit

The company Y is a Romanian juristic person, incorporated according to the Company Law no. 31/1990 and it is a...
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31 July 2017 / News e

How to obtain tax amnesty

The law of tax amnesty, which became valid on July 23rd 2015 regulates exemption from the payment of tax obligations for...
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31 July 2017 / News e

Payment to the company of a tax that is due by natural persons upon the sale of shares

Mr. Popescu is a natural person that is resident of Romania and he is the sole shareholder of the company...
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31 July 2017 / News e

Temporary suspension of business

In case of temporary suspension of business, the competent tax authority can approve, upon the request of the relevant tax...
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31 July 2017 / News e

Accounting monograph for financing from a POSDRU project

A company that benefits from a financing project for the development of human resources must consider several aspects: All the...
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31 July 2017 / News e

The Ordinance of the National Revenue Office no. 1964/24.07.2015

The Ordinance of the National Revenue Office no. 1964/24.07.2015 modifies the criteria based on which companies incorporated under the Company...
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31 July 2017 / News e

BNR norm 6BNR 2015

The Regulation of the National Bank of Romania no. 6/2015 brings forward certain modifications of the provisions of the Regulation...
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31 July 2017 / News e

Stamp is no longer required

The Official Gazette no. 540, dated July 20, 2015 included the Government Ordinance no. 17/2015 regarding the regulation of tax...
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31 July 2017 / News e

VAT status upon the sale of buildings and land

According to art. 141, par. 2, point „f” of the Law 571/2003 (Fiscal Code), the following are exempt of VAT:...
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31 July 2017 / News e

Business angels and tax facilities in Romania, EU and the United States

At the middle of the month July 2015, the Law 120/2015 has come into effect regarding the encouragement of business...
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31 July 2017 / News e

Accounting monograph regarding contributions in kind to the registered capital

The company Acviv SRL is a Romanian juristic person and it has been incorporated according to the Company Law 31/1990....
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31 July 2017 / News e

Mini One Stop Shop (MOSS) – tax and accounting regulations

The VAT status has changed as of January 1st 2015 for electronic services of taxable persons who are registered for VAT...
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31 July 2017 / News e

Why revalue buildings

Any company owning a building has to pay building tax according to the Law 571/2003 – Fiscal Code. This tax...
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31 July 2017 / News e

Upstream VAT deductibility right – Salomie&Oltean case

The Court of Justice of the European Union (CJEU) decided on the 9th of July 2015 to rule in favour...
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31 July 2017 / News e

About account 891 and account 892

How do the accounts 891 – ”opening balance” – and 892 – „closing balance” work and why are they useful?...
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31 July 2017 / News e

Tax duties in Law 209 / 20.07.2015

A new law has been published – the Law 209 / 20.07.2015 – having as subject matter the cancellation of...
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31 July 2017 / News e

Recent modifications of accounting regulations enforced by the Ordinance 773/01.07.2015

The accounting regulations enforced by the Ordinance of the Ministry of Finance no. 1802/2014 shall be changed. On this occasion, businesses...
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31 July 2017 / News e

Recent modifications of accounting regulations enforced by the Ordinance 773/01.07.2015

Based on the Ordinance 773/2015, the Ministry of Finance intended to regulate the procedure of filing quarterly accounting reports as at...
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31 July 2017 / News e

Teaha – Speaker at Tax&Finance Forum, 3rd edition, Athenee Palace Hilton

Corneliu-Teofil Teaha, general manager of  Teaha Management Consulting, was invited to take part as Speaker at the Tax&Finance Forum, 3rd edition, an...
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31 July 2017 / News e

Proposals for an amendment of the Fiscal Code as of January 1st 2016 – Part II

In the second part of the article, please find an analysis of the modifications that are expected to be introduced...
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31 July 2017 / News e

Proposals for an amendment of the Fiscal Code as of January 1st 2016

 This year, Ponta Government strives to obtain everyone’s approval before midyear, for the amendments of the Fiscal Code, which are proposed...
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31 July 2017 / News e

Fines up to RON 8000 for non-compliance with children’s rights in advertising

The Government Decision no. 75/2015, published as at February 13th 2015 sets out the prerequisites that are required in order that...
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31 July 2017 / News e

What tax modifications await us in the following 5 years

The Finance Ministry has published two important projects on its website: one for the modification of the Fiscal Code and the...
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31 July 2017 / News e

New regulations for advertising campaigns

The Government Emergency Ordinance no. 92/2014 for the regulation of fiscal budget measures has been published in the Official Gazette...
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31 July 2017 / News e

Lottery of fiscal receipts

On January 31st 2015, the Official Gazette of Romania published the Ordinance 10/2015 regarding the organization of the lottery of fiscal...
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31 July 2017 / News e

Electronically managed luncheon vouchers

The Government Decision no. 23/2015 was published in the Official Gazette on January 22nd2015 for the approval of the Regulation...
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31 July 2017 / News e

New margin for inland per diem

As of January 27th2015, modifications stipulated by the Ordinance no. 60/2015 have come into effect for an updating of the...
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31 July 2017 / News e

New regulations regarding the 9% reduced VAT rates for tourism services

The Official Gazette No. 46 of January 20, 2015 published the Government Decision no. 20/2015 for the modification of par. (6),...
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31 July 2017 / News e

DeBizz Businessbörse

DeBizz, the sole business magazine from Romania that is edited in German language organizes a monthly business networking event: Businessbörse....
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31 July 2017 / News e

Tax evasion in Romania has a safe future

We can rest assured, tax evasion in Romania has a safe future: according to tax authorities, our children are already...
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31 July 2017 / News e

Romanian tax climate

Romanian tax climate improves this year,  state tax collection still unsatisfactory  Tax authorities of the European Union as well as those...
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31 July 2017 / News e

Tax information course for expats living in Romania

Do you belong to one of the expat categories? Employee Entrepreneur Foreign investor Consultant/ freelancer Interested in opening a business in...
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31 July 2017 / News e

Book launch of “Alois Mock – a politician writes history”

On the occasion of the 25th celebration of the fall of the Iron Curtain, the Romanian-Austrian Friendship Association organized on the...
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31 July 2017 / News e

Teaha Management Consulting, in partnership with in Rolang School, organizes a tax information course designed for expats living in Romania

The course will be held by Janina Popescu, officially authorized trainer and Payroll Manager of Teaha Management Consulting. Date: October...
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31 July 2017 / News e

Teaha Management Consulting becomes the affiliated partner of the international network mgi

MGI, the greatest international alliance on the market of independent financial and fiscal consulting is launched in Romania, as well....
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