Documente Academic
Documente Profesional
Documente Cultură
No. 9
September 2015
Nr. 9
Septembrie 2015
Legislative
summary
Buletin
legislativ
_________________________
This update is accurate to the best of
our knowledge at the time of issue. It
is, however, meant as a general guide
and comes with the recommendation
that professional advice be sought
before any action is taken.
n aceast ediie:
Noul Cod Fiscal
Contabilitate
Impozit pe venit i contribuii
sociale
Scheme de ajutor de stat
Diverse
_________________________
Acest material este conform
informaiilor pe care le deinem la
momentul redactrii. El are un
caracter informativ i de aceea se
recomand apelarea la asisten
specializat nainte de a ntreprinde
orice aciune n baza lui.
Accounting
Contabilitate
(Order no. 897/2015 approving the norms for booking the main
operations related to the merger, spin-off, dissolution and
liquidation of companies, as well as the withdrawal or exclusion
of certain partners from companies, published in the Official
Gazette no. 711 and 711 bis of 22 September 2015)
Upon the effective date, the Order no. 1.376/2004 approving the
norms for booking the main operations related to the merger,
spin-off, dissolution and liquidation of companies, as well as the
withdrawal or exclusion of certain partners from trading
companies and the tax treatment thereof has been repealed.
Please refer to our Tax Alert no. 22/October 2015 for the most
important amendments and clarifications brought by the new
methodological norms.
Income tax
Impozit pe venit
Social charges
Contribuii sociale
The order approves forms 630 and 632 regarding the annual tax
decision/cancelation of the annual decision for health fund
contribution due by taxpayers who derive income from demise of
goods.
Miscellaneous
Diverse
Once in force and effective, the new tax treaty will replace the
existing Romania Bulgaria Income and Capital Tax Treaty
(1994).
Once signed, in force and effective, the new tax treaty will
replace the existing Romania Moldova Income and Capital Tax
Treaty (1995).