Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices

Lucian Cernușca
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2024, vol. 5, issue 2, 48-57

Abstract: The article addresses a series of theoretical and practical issues regarding the method of taxation of incomes from independent activities obtained by exercising the professions of expert and licensed accountant within their own accounting offices. In Chapter II of the single statement, taxpayers have the obligation of estimating the annual net income for the current year, in order to determine the estimated annual tax and social contributions under certain conditions. The completion of the net income obtained in 2024, which is based on the final obligation in terms of social insurance contribution and health insurance contribution, will be made in Chapter I of the single statement submitted next year by the legal deadline for payment laid down in the Tax Code. The Law No. 293/2023 and the Government Emergency Ordinance No. 115/2023 bring a series of changes with regard to the rules for determining the annual net income from independent activities established in real system, based on accounting data.

Keywords: expert accountant/licensed accountant; income tax; social insurance contribution; health insurance contribution; single statement; Law No. 296/2023; Government Emergency Ordinance No. 115/2023 (search for similar items in EconPapers)
JEL-codes: K34 L84 M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:5:y:2024:i:2:p:48-57

DOI: 10.37945/cbr.2024.02.06

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