Starting with January 1 st, 2023, the personal income tax exemption for the employees of companies carrying out seasonal economic activities mentioned in article 1 of the Law 170/2016 will be eliminated.
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Starting with the 1 st of January 2023, the entities which apply the specific tax regime according to the Law 170/2016 will have the option to apply for the microenterprises tax regime, without applying the existing rules for leaving the microenterprise tax system.Following the adoption of the Ordinance, the rules for changing the microenterprise tax regime have been changed accordingly.
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Also, in order to maintain this tax regime, the share of revenue from consulting or management activities must be below 20% of total revenue.
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227/2015 regarding the Tax Code, abrogation of certain normative acts and other financial and fiscal measures was published in the Official Gazette. 16 / 2022 on the amendment and completion of Law no. On the 15 th of July 2022, the Government Ordinance no.
MODIFICAREA SALARIULUI MINIM PE ECONOMIE 2016 CODE
Tax Alert – Significant changes on the Tax Code and other fiscal measures