The submission of Statement 101 regarding the profit tax

According to the provisions in force, Statement 101 is annually prepared by profit tax payers and submitted until the 25th of the third month after the closure of the fiscal year. The submission of the statement regarding the profit tax for year 2015 shall be made according to the provisions of article 42 of Law 227/2015 (Tax Code).

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Fiscal news regarding the tax regime of sole traders and microenterprises

The new Tax Code brings, along with its enforcement on the 1st of January 2016, amendments concerning the fiscal regime applicable to registered sole traders and to microenterprises, raising questions regarding the selection of the best manner to perform the activities, from the fiscal point of view.

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Transfer Price - News 2016

According to the Tax Code enforced at the beginning of this year, all companies operation transactions with affiliated persons are obliged to prepare the transfer price file. The most recent obligations are provided in the new Fiscal Procedure Code - Law 207/2015.

 

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