In the Official Gazette (Part I) no.1265 of 29 December 2022 was published the INS Order no.1623/2022 approving the Rules…
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Extension of income tax exemption for IT-workers
Ministry of Finance (MF) Order no.4433 on the classification of the activity of software creation was published in the Official…
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Amendments to OG 16
In the Official Gazette (Part I) no.1228 of 20 December 2022 was published Law no.370/2022 on the approval of Government…
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Changes to the taxation of tips on tax receipts
In the Official Gazette (Part I) no.1255 of 27 December 2022 was published Law no.376/2022 for the amendment and completion…
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Carer’s leave – rules of application
As a reminder, since 22 October, a new type of leave has been introduced in the Labour Code, following a…
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Conditions for selling real estate with reduced VAT rate (case)
Situation: A company ABC SRL, which is building a block of flats, has signed in 2022 a sale promise in…
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Taxation scheme – Christmas gifts and holiday vouchers (case)
Situation: A company: ABC SRL, paying corporate tax, gives its employees a 350 lei Christmas gift and intends to give…
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Companies required to file a 406 return from 2023 TML
The categories of taxpayers who must start reporting SAF-T files in January 2023 were established by ANAF just a few…
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New amendments to the tax code law 370/2022
In the Official Gazette (Part I) no.1228 of 20 December 2022 was published Law no.370/2022 on the approval of Government…
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