MF Order no.2649 of 28 September 2023 on the amendment and completion of certain accounting regulations introduced a series of accounting accounts such as:
– 1496 “Losses resulting from company reorganisations, corresponding to the negative net assets of the absorbed company” (A)
– 6121 “Royalty expenses”
– 6122 “Expenditure on management rentals”
– 6123 “Rent expenses”
– 616 ‘Expenditure on intellectual property rights’
– 617 “Management expenses”
– 618 “Consultancy expenses”.
together with their function.
The function of the account 691 “Income tax expenses” is also modified in order to add the total income tax expense due by the tax group to the debit of the account in the records of the responsible legal entity/tax group leader.