Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year
Number 6, June 2023 » Taxation
Abstract: Once the Government Ordinance No. 16/2022 occurred, the Tax Code underwent a series of important changes, among them the microenterprises income taxation regime being also aimed. In order to emphasize the changes occurred since 1 January 2023, this article aims to present a series of theoretical and practical situations that may take place during the tax year regarding the exit from the microenterprises income taxation system.
Keywords:
microenterprise/income taxpayer; ceiling of 500000 Euro; consultancy and/or management; value/number of securities; voting right; Government Ordinance No. 16/2022
Classification JEL: K34 | Pages: 37-46
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