The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

Number 5, May 2021  »  Taxation

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

Abstract: The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained from advisory activity in the field of information technology. Individuals who perform independent advisory activities in the field of information technology prefer the CAEN code 6202, which comprises the planning and designing of the computer systems that include hardware, software and communication technologies. The advisory services can also include the activity of training the users. Practical examples highlight the way to determine the filling and payment obligations of the taxpayers who perform such an activity as certified natural persons.
Classification JEL: K34 | Pages: 49-57

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