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Single Return for 2021 [PDF]

CECCAR Business Review, 2021
The Order of the President of the National Agency for Fiscal Administration No. 14/2021 provides the model, content and the instructions for filling out the single return for personal income tax and social security liabilities of natural persons, through
Lucian CERNUȘCA
doaj   +2 more sources

The Single Return for the Year 2020 [PDF]

CECCAR Business Review, 2020
The Order of the President of the National Agency for Fiscal Administration 139/2020 presents the model, the content and the submission and management procedure for the single return for income tax and social contributions paid by natural persons. By the
Lucian CERNUȘCA
doaj   +2 more sources

Single Return for 2025

CECCAR Business Review
The Order of the President of the National Agency for Fiscal Administration No. 7015/2024 provides the model, content, and instructions for completing the single return (form 212), by means of which individual taxpayers who earn extra-salary income ...
Lucian CERNUȘCA
doaj   +2 more sources

Single Return Corresponding to 2024

CECCAR Business Review
The Order of the President of the National Agency for Fiscal Administration No. 6/2024 provides the model, content and instructions for filling in the single return (Form 212), by means of which the taxpayers natural persons who achieve extra-salary ...
Lucian CERNUȘCA
doaj   +2 more sources

CASES OF SINGLE RETURN FOR SELF-EMPLOYED PERSONS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
The self-employed person has features uncommon to a company or a legal entity. From a legal point of view, the self-employed person does not have a legal personality, and from an accounting point of view, its patrimony is confused with the patrimony of
DEACONU SORIN-CONSTANTIN
doaj   +1 more source

Amended Single Tax Return

CECCAR Business Review
The paper discusses issues related to the amended single tax return and provides a series of examples regarding how non-wage income earned by individuals during 2025, as well as the resulting tax liabilities, should be reported therein.
Lucian CERNUȘCA
doaj   +2 more sources

Return handling options and order quantities for single period products [PDF]

European Journal of Operational Research, 2003
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Dimitrios Vlachos, Rommert Dekker
exaly   +2 more sources

Total Returns to Single Family Rentals [PDF]

SSRN Electronic Journal, 2021
AbstractThe market value of U.S. single‐family rental assets totals more than $2.3 trillion. We provide the first systematic analysis of total returns to single‐family rentals in a long, broad, and granular panel. Total returns are approximately equalized across U.S. cities at 8.5%, similar to average equity returns.
Andrew Demers, Andrea L. Eisfeldt
openaire   +1 more source

Taxation of Activities in the IT Field

CECCAR Business Review, 2023
The Law No. 296/2023 regarding certain fiscal-budgetary measures for ensuring Romania’s financial sustainability on the long term brings a series of important modifications with regard to the taxation of activities in the IT field, which are applied ...
Lucian CERNUȘCA
doaj   +1 more source

Aspects Regarding the Support of Non-Profit Entities/Places of Worship

CECCAR Business Review, 2022
In accordance with the legal regulations in force, the tax payers natural persons may exercise the option to direct up to 3.5% of the tax related to the incomes achieved in the year 2021 for supporting non-profit entities that are established and operate
Lucian CERNUȘCA
doaj   +1 more source