Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

The article discusses a series of conceptual and practical aspects related to the taxation of incomes obtained by natural persons from lease contracts in the year 2011. Under the provisions of Law No. 296/2020 amending and complementing Law No. 227/2015 on the Fiscal Code a new mechanism of determin...

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Bibliographic Details
Main Author: Lucian CERNUȘCA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-06-01
Series:CECCAR Business Review
Subjects:
lease contract
declarative obligations
self-taxation
flat-rate
single statement
Online Access: https://www.ceccarbusinessreview.ro/taxation-of-income-obtained-by-natural-persons-from-lease-contracts-in-2011-a137d/download-PDF/

Internet

https://www.ceccarbusinessreview.ro/taxation-of-income-obtained-by-natural-persons-from-lease-contracts-in-2011-a137d/download-PDF/

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