Romanian corporate entities that on December st met
Jan 3, 2024 6:50:05 GMT
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Aguilty based on para. after the date of commission of the violation are null and void. Leave a reply Your email address will not be published. Mandatory fields are marked with Comment Law on the tax specific to certain activities Drept fiscal minutes Anca Dascalu November The President of Romania enacted a Law on the tax specific to certain activities which was published in the Official Journal of Romania on October th and shall be effective on January st . The bill of this law has generated dissatisfaction mainly as regards the higher tax that would be payable by some companies acting in the.
HORECA industry in particular the smaller companies and Country Email List therefore the President forwarded it for reexamination by the Parliament. The Parliament has brought some minor changes to the law while the main provisions regarding the computation of the tax remained basically unchanged. ENTITIES SUBJECT TO THE TAX SPECIFIC TO SOME ACTIVITIES By exception from the Tax Code this Law sets forth a specific tax payable by Romanian corporate entities that conduct their business in the following industries Hotels and similar accommodation Holiday and other shortstay accommodation Camping grounds recreational vehicle parks and trailer parks Other accommodation.
Restaurants and mobile food service activities Event catering activities Other food service activities Beverage serving activities According to article of the Law the tax specific to some activities hereinafter the specific tax is applicable to the following simultaneous conditions The main activity or the secondary activity as described in the entitys articles of incorporation included one of the above mentioned NACE Codes The entity was not undergoing liquidation according to the law. Furthermore the taxpayers that conduct several activities from the NACE Codes listed above except for the ones that conduct activities under the form of a hotel complex must calculate the specific tax by adding up.
HORECA industry in particular the smaller companies and Country Email List therefore the President forwarded it for reexamination by the Parliament. The Parliament has brought some minor changes to the law while the main provisions regarding the computation of the tax remained basically unchanged. ENTITIES SUBJECT TO THE TAX SPECIFIC TO SOME ACTIVITIES By exception from the Tax Code this Law sets forth a specific tax payable by Romanian corporate entities that conduct their business in the following industries Hotels and similar accommodation Holiday and other shortstay accommodation Camping grounds recreational vehicle parks and trailer parks Other accommodation.
Restaurants and mobile food service activities Event catering activities Other food service activities Beverage serving activities According to article of the Law the tax specific to some activities hereinafter the specific tax is applicable to the following simultaneous conditions The main activity or the secondary activity as described in the entitys articles of incorporation included one of the above mentioned NACE Codes The entity was not undergoing liquidation according to the law. Furthermore the taxpayers that conduct several activities from the NACE Codes listed above except for the ones that conduct activities under the form of a hotel complex must calculate the specific tax by adding up.