swirlmicrotaxes and fees
Our ANAF has just made an important announcement regarding the submission of financial statements by micro-enterprises.
Warning from ANAF. What small companies need to know
Here is the full announcement of swirl for micro-enterprises:
For the application in the fiscal year 2024 of the tax system on the incomes of micro-enterprises, regarding the fulfillment of the condition provided by art. 47 para. (1) lit. i) from the Fiscal Code, the reference to the annual financial statements concerns only Romanian legal entities that have not submitted the financial statements corresponding to the financial year of 2022 and/or those corresponding to the years prior to 2022.
For the financial exercise of 2023, according to art. 36 para. (1) lit. a) from the Accounting Law no. 82/1991, republished, with subsequent amendments and additions, Romanian legal entities submit a copy of their annual financial statements to the territorial units of the Ministry of Finance within 150 days from the end of the financial year.
The term provided above is applicable to all entities, regardless of the applicable taxation system, according to the Accounting Law, as no derogation from this term has been established for the financial year of 2023.
Read too The European country where pensioners receive 2,000 euros per month from the state: they are the happiest people in the world
Photo: manager.ro
Senior Editor Manager.ro
