The Labour Inspectorate is taking a decisive step into the future by digitizing its control activities in the field of…
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Construction Tax – Regulations Applicable from 2025
The construction tax, also known as the “pillar tax,” has been reintroduced starting in 2025 through Government Emergency Ordinance No.…
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Form 395 – Obligations of Postal Service Providers
Postal service providers offering cash-on-delivery (COD) deliveries, including courier companies, have a legal obligation to report monthly to ANAF information…
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Employers in education, agriculture, law offices, and NGOs without an OSH authorization risk fines of up to 10,000 lei
Employers in educational institutions, agricultural companies, law firms, notary offices, and non-governmental organizations (NGOs) are legally required to obtain an…
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Transition to Corporate Income Tax – Application Period (Case)
Situation: A microenterprise, ABC SRL, has only one employee, and their employment contract ends on May 15, 2025. The company…
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Declaration of income from intellectual property rights – what must be completed by May 26, 2025
Individuals who obtained income from intellectual property rights in 2024 must complete their tax return by completing the Single Declaration…
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Documentary verifications at P.F. X
Period checked: 01.01.2021 – 31.12.2023. The main observations of the tax inspection authorities were: The individual has carried out purchases/deliveries…
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Declaring sponsorships made – What taxpayers need to know in 2025
Sponsorship is one of the ways in which a company can support non-profit entities and, at the same time, benefit…
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Noise in the workplace: when it becomes an occupational hazard and what employers should do
Noise exposure is one of the most common causes of hearing loss among European workers, consistently ranking among the top…
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Purchase of a car from the sole shareholder – Tax and accounting implications
Practical situation: A company purchases a car from its sole shareholder, who is also the company director. In this situation,…
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