Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related Implementing rules.

Bibliographic Details
Main Authors: Mirela PĂUNESCU, Adriana Florina POPA, Radu CIOBANU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-04-01
Series:CECCAR Business Review
Subjects:
income tax
tax payer
tax loss
exemption
reinvested profit
Online Access: https://www.ceccarbusinessreview.ro/specific-cases-regarding-the-income-tax-the-reporting-of-tax-losses-and-tax-redemptions-a110d/download-PDF/

Internet

https://www.ceccarbusinessreview.ro/specific-cases-regarding-the-income-tax-the-reporting-of-tax-losses-and-tax-redemptions-a110d/download-PDF/

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