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Single Tax Rectifying Statement [PDF]

CECCAR Business Review, 2021
The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form.
Lucian CERNUȘCA
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Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony

CECCAR Business Review, 2023
The article hereby brings into focus a series of theoretical and practical issues regarding the declarative and payment obligations concerning the taxation of income from the lease of agricultural products from personal patrimony, falling into the ...
Lucian CERNUȘCA
doaj   +1 more source

Taxation of Revenues from Independent Activities Obtained by Performing Beauty/Fitness Treatments Services

CECCAR Business Review, 2022
Individual taxpayers who obtain revenues individually or in association by performing beauty/fitness treatments activities are obliged to be authorised in accordance with the effective legal provisions and to fulfil their filling and payment obligations.
Lucian CERNUȘCA
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The Single Statement Corresponding to the Year 2022

CECCAR Business Review, 2022
The order of the president of the National Agency for Fiscal Administration No. 2127/2021 provides the model, content and instructions for filling in the single tax statement and the social contributions due by natural persons (form 212), by means of ...
Lucian CERNUȘCA
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Single Statement Corresponding to 2023

CECCAR Business Review, 2023
The order of the President of the National Agency for Fiscal Administration No. 2541/2022 provides the model, content and instructions for filling in the single statement regarding the income tax and the social contributions owned by natural persons ...
Lucian CERNUȘCA
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The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities

CECCAR Business Review, 2022
The article hereby has a series of theoretical and practical issues regarding the health insurance contribution due by natural persons earning incomes from independent activities.
Lucian CERNUȘCA
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The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public

CECCAR Business Review, 2023
The article debates a series of conceptual and practical issues regarding the taxation of incomes achieved by exercising the profession of notary public.
Lucian CERNUȘCA
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New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022

CECCAR Business Review, 2022
Along with the occurrence of the Government Ordinance No. 16/2022, the Tax Code has undergone a series of important changes, among these the mandatory social contributions corresponding to the non-salary incomes earned by the natural persons taxpayers ...
Lucian CERNUȘCA
doaj   +1 more source

METHODS OF VALUATION OF ITEMS OF FINANCIAL REPORTING OF UKRAINIAN ENTERPRISES: UNIFICATION OF NATIONAL AND INTERNATIONAL STANDARDS

Three Seas Economic Journal, 2023
The purpose of the paper is to unify the methods of valuation of items of financial reporting of Ukrainian enterprises on the basis of national and international standards. Methodology.
Yuliia Klius, Oleh Zamai
doaj   +1 more source

Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers

CECCAR Business Review, 2022
The provision of services by teachers in private, as tutors, fiscally fits in the category of income from independent activities, and the taxpayers who carry out these activities must authorize themselves in accordance with the legal provisions in force ...
Lucian CERNUȘCA
doaj   +1 more source