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STS reminds about the changes in the procedure of tax calculation and payment for trade and/or service enterprises.

STS reminds about the changes in the procedure of tax calculation and payment for trade and/or service enterprises.

Starting from the second half of 2023, according to the provisions of Article 292 paragraph (11) of the Tax Code, individuals engaged in independent activities outside markets or places established under the Law on Internal Trade are obliged to pay tax for commercial units and/or services annually until March 25 of the year following the fiscal year. The tax for commercial and/or service units, in the case of the relevant category of persons, will be calculated by the authorities authorized by the local authorities annually with notification to them of the amount of tax payable through notices. Notices of tax payment for commercial units and/or service providers, in the case of individuals engaged in self-employment, shall be sent no later than February 1 of the year following the tax year. In the context of the changes introduced, individuals engaged in self-employment - subjects of taxation of commercial and/or service units, starting from the third quarter of 2023, are no longer required to submit the Local Tax Return (Form TL 13) quarterly, until the 25th day of the month following the quarter. // 24.08.2023 - InfoMarket.

News on the subject

Individuals engaged in independent activity should make state social insurance contributions for July until August 25.
Individuals engaged in independent activity should make state social insurance contributions for July until August 25.
There are several ways to register lease agreements concluded between individuals with the State Tax Service.
There are several ways to register lease agreements concluded between individuals with the State Tax Service.
For 6 months 2023 of the Customs Service did not fulfill the plan for deductions to the budget, although it exceeded the revenues received in the same period last year.
For 6 months 2023 of the Customs Service did not fulfill the plan for deductions to the budget, although it exceeded the revenues received in the same period last year.
The State Tax Service intends to cede tax claims to debtors in the process of insolvency, their total debt exceeds 8.2 billion lei.
The State Tax Service intends to cede tax claims to debtors in the process of insolvency, their total debt exceeds 8.2 billion lei.
The State Tax Service (STS) will check about 17,000 taxpayers who have outstanding tax liabilities or who have not filed income tax declarations in 2019-2022.
The State Tax Service (STS) will check about 17,000 taxpayers who have outstanding tax liabilities or who have not filed income tax declarations in 2019-2022.
Budget revenues from the payment of income tax by individuals renting out real estate in January-July 2023 increased by 39% - up to 30.48 million lei relative to the same period of 2022.
Budget revenues from the payment of income tax by individuals renting out real estate in January-July 2023 increased by 39% - up to 30.48 million lei relative to the same period of 2022.