AJFP Teleorman / Incomes obtained by natural persons from beautification/body care activities are taxable

The County Administration of Public Finances Teleorman brings to the attention of taxpayers, natural persons, who obtain or intend to obtain income from the provision of beautification/body maintenance activities, that these represent taxable income and according to the Fiscal Code fall into the category of income from independent activities.

Natural persons who obtain or intend to obtain income from the provision of beautification/body care activities can carry out their activity in the following forms of organization: individually and independently, as authorized natural persons; as proprietors of individual enterprises; as members of a family business.

They have the obligation to apply to the Trade Registry Office at the Teleorman Court, for registration and operation authorization before starting the economic activity.

After registration, natural persons have the obligation to submit within 30 days to the fiscal body the Single Declaration regarding the income tax and social contributions due by natural persons (form 212), through which they exercise the option regarding the determination of the annual net income either on the basis of the income rules either in the real system, based on the accounting data.

The deadline for declaration and payment of the tax owed is until May 25, inclusive, of the year following the year in which the income was generated.

In order not to fall under the scope of legal sanctions, AJFP Teleorman invites taxpayers who obtain or intend to obtain such income to voluntarily comply with the declaration and payment of related tax obligations.