Collecting the tax on Income from Investments and Income Statement

Raluca Andreea Mihalache
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Raluca Andreea Mihalache: „Artifex” University of Bucharest

Romanian Statistical Review Supplement, 2015, vol. 63, issue 6, 104-108

Abstract: Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of Association, stated income will be the loss of net income distributed from the association.

Keywords: tax system; fiscality; fiscal reglementation; fiscal system; accounting methods; Financial Supervisory Authority (search for similar items in EconPapers)
JEL-codes: G3 H20 H32 (search for similar items in EconPapers)
Date: 2015
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