Law no. 571/2003 regarding the Fiscal Code has been amended and supplemented by the publication of Government Emergency Ordinance no. 6/ 2015. This Ordinance introduces provisions on the taxation of income from the transfer of immovable property from personal patrimony, as well as clarifications on advance income tax payments for rental income.
Taxation of income from the transfer of immovable property from personal patrimony
- Clarification has been provided on the obligation of tax authorities to issue a tax decision for situations where the property right is not obtained through a document authenticated by a notary public, through court order or by forced execution.
- Land Registry Office officials are no longer obliged to check whether the tax on the income obtained from the transfer of immovable property has been paid.
Advance tax payments for rental income
- Clarification has been provided on the method of calculation of advance tax payments in the case of dissolution, during the…
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