Cazuri particulare privind impozitul pe profit – reportarea pierderilor fiscale și scutiri de la plată
Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions
Author(s): Mirela Păunescu, Adriana Florina Popa, Radu CiobanuSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: income tax; tax payer; tax loss; exemption; reinvested profit;
Summary/Abstract: In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related Implementing rules.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 03
- Page Range: 15-23
- Page Count: 9
- Language: English, Romanian