Volume : III, Issue : XII, December - 2013

Modalities of Income Tax From Independent Activities. Case Study, Romania

Daniela Cre U, Andrei Radu Iova, Mariana Burcea

Abstract :

The agricultural activities for which the income can be determined based on income norms are established by the Tax Code, and the value of the associated norms is established in each county by the General Directorate of the County Public Finances. For the income from independent activities, there are two systems of tax collection: the real system: the tax applies to the net achieved income; the income norm: the tax applies to the amount that is considered to be obtain on an average from the activity. The general rule for income tax from independent activities is the real system, which involves organizing single–entry accounting.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Daniela Cre?u, Andrei Radu Iova, Mariana Burcea Modalities of Income Tax From Independent Activities. Case Study, Romania Indian Journal of Applied Research, Vol.III, Issue.XII Dec 2013

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