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The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

  • Ronela-Manuela LASCU

    (Arad)

Abstract

The article discusses a series of theoretical and practical aspects regarding the taxation of revenues from independent activities obtained from exercising the expert accountant profession. These taxpayers have the obligation to estimate the annual net revenue for the current year in order to determine the estimated annual tax and the social contributions in certain circumstances. They will have to submit the single tax return to the competent tax authority within the legal timeframe stated by the Fiscal Code. Next year taxpayers submit the single tax return until 25th of May and declare the actual revenues obtained in the current year in Chapter I, with the purpose of establishing the tax for the current year.

Suggested Citation

  • Lucian CERNUȘCA & Ronela-Manuela LASCU, 2021. "The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 33-41, November.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:11:p:33-41
    DOI: 10.37945/cbr.2021.11.05
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    More about this item

    Keywords

    expert accountant; filling obligations; single tax return; GO No. 65/1994; Fiscal Code;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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