{"id":10587,"date":"2017-05-15T17:07:07","date_gmt":"2017-05-15T14:07:07","guid":{"rendered":"https:\/\/www.kreston.ro\/2020\/06\/12\/methodological-norms-for-the-application-of-law-no-227-2015-regarding-the-fiscal-codes\/"},"modified":"2020-06-12T14:42:08","modified_gmt":"2020-06-12T11:42:08","slug":"methodological-norms-for-the-application-of-law-no-227-2015-regarding-the-fiscal-codes","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2017\/05\/15\/methodological-norms-for-the-application-of-law-no-227-2015-regarding-the-fiscal-codes\/","title":{"rendered":"Methodological Norms for the application of Law no. 227\/2015 regarding the Fiscal Codes"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Order no. 284\/2017 regarding approval of the Methodological Norms for the application of Law no. 227\/2015 regarding the Fiscal Code was published in the Official Gazette no. 319\/04.05.2017.<\/p>\n

The most important provisions provided by the Norms are as follows:<\/p>\n

 <\/p>\n

Corporate tax<\/strong><\/p>\n

The application of the tax exemption for reinvested profits in the acquisition of software it is clarified. The tax exemption applies to those purchased and used starting with 1 January 2017.<\/p>\n

A calculation example regarding the allocation of the non-deductible expenses related to non-taxable income was included in the Norms, as well as the allocation of management expenses as related to non-taxable income.<\/p>\n

Loans from banks and other financial institutions are not included in the calculation of the borrowed capital for determination of the gearing ratio. It is clarified that the carryover of non-deductible interest expenses is unlimited in time.<\/p>\n

 <\/p>\n

Micro-enterprise tax<\/strong><\/p>\n

The application of the tax on micro-enterprises incomes by the legal entities applying Law no. 170\/2016 on the specific tax it is clarified.<\/p>\n

The provisions regarding the declaration and payment of the micro-enterprises incomes tax starting with 1 February 2017, as well as in the cases where the number of employees changes it is clarified.<\/p>\n

 <\/p>\n

Income tax<\/strong><\/p>\n

Seasonality is defined in relation to the application of the income tax exemption,.<\/p>\n

The medical services provided in the form of subscription paid by employees are deductible within the limit of EUR 400 per year.<\/p>\n

 <\/p>\n

Compulsory social security contributions<\/strong><\/p>\n

For dividend incomes, the monthly basis for calculating the health insurance contribution is gross dividends distributed, whether or not they have been paid by legal entities during the previous fiscal year.<\/p>\n

 <\/p>\n

VAT<\/strong><\/p>\n

The VAT treatment for taxable persons who had the VAT registration code canceled and the exercising of the right of deduction by the beneficiaries it is detailed.<\/p>\n

In case of reorganization or bankruptcy of the beneficiary, the VAT adjustment can be made within 5 years from 1 January of the year following the bankruptcy \/ reorganization decision.<\/p>\n

Rules have been introduced concerning the application of the special scheme for farmers.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text]Order no. 284\/2017 regarding approval of the Methodological Norms for the application of Law no. 227\/2015 regarding the Fiscal Code was published in the Official Gazette no. 319\/04.05.2017. The most important provisions provided by the Norms are as follows:   Corporate tax The application of the tax exemption for reinvested profits in the acquisition of […]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-10587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"\nMethodological Norms for the application of Law no. 227\/2015 regarding the Fiscal Codes - Kreston Romania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kreston.ro\/en\/2017\/05\/15\/methodological-norms-for-the-application-of-law-no-227-2015-regarding-the-fiscal-codes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Methodological Norms for the application of Law no. 227\/2015 regarding the Fiscal Codes\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]Order no. 284\/2017 regarding approval of the Methodological Norms for the application of Law no. 227\/2015 regarding the Fiscal Code was published in the Official Gazette no. 319\/04.05.2017. 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