The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession

Lucian Cernușca and Ronela-Manuela Lascu
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Lucian Cernușca: "Aurel Vlaicu" University of Arad
Ronela-Manuela Lascu: Arad

CECCAR Business Review, 2021, vol. 2, issue 11, 33-41

Abstract: The article discusses a series of theoretical and practical aspects regarding the taxation of revenues from independent activities obtained from exercising the expert accountant profession. These taxpayers have the obligation to estimate the annual net revenue for the current year in order to determine the estimated annual tax and the social contributions in certain circumstances. They will have to submit the single tax return to the competent tax authority within the legal timeframe stated by the Fiscal Code. Next year taxpayers submit the single tax return until 25th of May and declare the actual revenues obtained in the current year in Chapter I, with the purpose of establishing the tax for the current year.

Keywords: expert accountant; filling obligations; single tax return; GO No. 65/1994; Fiscal Code (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:11:p:33-41

DOI: 10.37945/cbr.2021.11.05

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