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The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public

Author

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  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The article debates a series of conceptual and practical issues regarding the taxation of incomes achieved by exercising the profession of notary public. The taxpayers achieving independent incomes from this profession are taxed in real system, based on the accounting data, and must set by self-taxation the declarative and payment obligations within the single tax statement submitted within the legal time period provided in the Tax Code. Public notaries are insured in their own pension system. They are considered taxpayers if they are in office, are members of the National Union of Notaries Public from Romania and pay their contributions by submitting an individual insurance statement in view of communicating the monthly income, according to which the monthly calculation basis of the individual contribution shall be set.

Suggested Citation

  • Lucian CERNUȘCA, 2023. "The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 51-58, April.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:4:p:51-58
    DOI: 10.37945/cbr.2023.04.06
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    More about this item

    Keywords

    notary public; single tax statement; income tax; health insurance contribution; the House of Pensions of Notaries Public from Romania;
    All these keywords.

    JEL classification:

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

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