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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Important tax changes – OUG 168
In the Official Gazette (Part I) no.1186 of 9 December 2022 was published the Emergency Ordinance (OUG) no.168/2022 on some…
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Ex officio determination of contributions for foreign income
In the Official Gazette (Part 1) no.1190 of 12 December 2022, ANAF Order no.2420 was published for the approval of…
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C.C.R. rejected the unconstitutionality complaints in the case of the law approving OG 16/2022
According to a press release of the Constitutional Court of Romania (CCR), the complaints of unconstitutionality to the Law approving…
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