In 2019, copyrights income is deducted at source by the payers of income, the tax being the final tax. Net…
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Adjustment of VAT base for insolvency clients
Under current legislation, a company that holds a claim from an insolvent client must adjust the tax base of the…
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VAT adjustment for gifts over 100 Ron
In accordance with the provisions of the Law no.227 / 2015 on the Fiscal Code and the implementing rules, small…
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Ex officio erasure of Authorized Individuals (PFA) with more than 5 classes of activities
According to the legislation in force, several authorized individuals (Authorized Individuals (PFA)) risk being automatically erased (radiated) in the spring…
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The annual fee for gambling organizers
Starting with 01.01.2019 the gambling organizers provided in Government Emergency Ordinance no. 77/2009 regarding the organization and operation of gambling…
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Daily allowance
According to Government Decree (HG) no. 714/2018, the value of the daily allowance granted starting with January 1, 2019, is…
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Clarifications related to the internal audit activity of TML
According to Law 162/2017 on the statutory audit of the annual financial statements and the consolidated annual financial statements and…
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Electronic fiscal cash registers
At Art. 1 Par. (1) of Emergency Ordinance (OUG) No. 28/1999 regarding the obligation of the economic operators to use…
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Financial audit
What is a financial audit? In general, auditing means examining information in a professional manner and expressing an independent opinion,…
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Transfer prices
We provide consulting and preparation of the transfer pricing file. The transfer pricing file is the document by which each…
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