CASES OF SINGLE RETURN FOR SELF-EMPLOYED PERSONS

Deaconu Sorin-Constantin
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Deaconu Sorin-Constantin: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, FACULTY OF ECONOMIC SCIENCES

Annals - Economy Series, 2023, vol. 4, 41-49

Abstract: The self-employed person has features uncommon to a company or a legal entity. From a legal point of view, the self-employed person does not have a legal personality, and from an accounting point of view, its patrimony is confused with the patrimony of the holder. The self-employed person can obtain income from various sources besides salary, with a margin of income from dividends, income from the transfer of the use of goods, earnings from cryptocurrencies, etc. In these cases, the self-employed person will submit a single return on the personal numerical code, even if income is obtained from various sources and in various forms. Therefore, the globalization of income achieved by a self-employed person is achieved. Each income category has a peculiarity on how to declare and how to impose. We approach various cases to prepare the single return by a self-employed person imposed in a real or parttime income system.

Keywords: Self-employed person; the real system; income norm system; single return. (search for similar items in EconPapers)
Date: 2023
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