The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession

The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession

Number 11, November 2021  »  Taxation

Professor Lucian Cernușca, PhD a
Ronela-Manuela Lascu, PhD b
a "Aurel Vlaicu" University of Arad
b Arad

Abstract: The article discusses a series of theoretical and practical aspects regarding the taxation of revenues from independent activities obtained from exercising the expert accountant profession. These taxpayers have the obligation to estimate the annual net revenue for the current year in order to determine the estimated annual tax and the social contributions in certain circumstances. They will have to submit the single tax return to the competent tax authority within the legal timeframe stated by the Fiscal Code. Next year taxpayers submit the single tax return until 25th of May and declare the actual revenues obtained in the current year in Chapter I, with the purpose of establishing the tax for the current year.
Classification JEL: K34, M41 | Pages: 33-41

Statistics: abstract views 107 | PDF downloads 114 | PDF views 41
   



This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.