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Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year

Author

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  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

Once the Government Ordinance No. 16/2022 occurred, the Tax Code underwent a series of important changes, among them the microenterprises income taxation regime being also aimed. In order to emphasize the changes occurred since 1 January 2023, this article aims to present a series of theoretical and practical situations that may take place during the tax year regarding the exit from the microenterprises income taxation system.

Suggested Citation

  • Lucian CERNUȘCA, 2023. "Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(6), pages 37-46, June.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:6:p:37-46
    DOI: 10.37945/cbr.2023.06.05
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    More about this item

    Keywords

    microenterprise/income taxpayer; ceiling of 500000 Euro; consultancy and/or management; value/number of securities; voting right; Government Ordinance No. 16/2022;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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