According to the provisions of art. 40 ^ 1 (1) and (2) and art. 40 ^ 2 of the Fiscal…
Continue ReadingNews
Tax Treatment of Income from Copyrights
In 2019, copyrights income is deducted at source by the payers of income, the tax being the final tax. Net…
Continue ReadingAdjustment 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…
Continue ReadingVAT 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…
Continue ReadingEx 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…
Continue ReadingThe 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…
Continue ReadingDaily allowance
According to Government Decree (HG) no. 714/2018, the value of the daily allowance granted starting with January 1, 2019, is…
Continue ReadingClarifications 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…
Continue ReadingElectronic fiscal cash registers
At Art. 1 Par. (1) of Emergency Ordinance (OUG) No. 28/1999 regarding the obligation of the economic operators to use…
Continue ReadingFinancial audit
What is a financial audit? In general, auditing means examining information in a professional manner and expressing an independent opinion,…
Continue Reading