Suntem soluția eficientă în oferirea de servicii complexe de evaluare și consultanță pentru clienții corporativi. Echipa noastră de specialiști asistă clienții în soluționarea diverselor spețe cu impact fiscal.
We inform you that at the end of the year 2017 a series of the normative acts that brought significant amendments to the Romanian tax legislation, were published in the Official Gazette. Next, we shall present you the most important amendments brought to the Tax Code, applicable from the beginning of the year 2018: In [...]
According to the Tax Code there is a series a deductible expenditure regarding corporate tax. Protocol expenditures represent tax deductible expenditures, but these do not have a limited deductibility to the calculation of taxable profit. Moreover, regarding the VAT treatment regarding these expenditures, there are, also, certain rules that have to be followed. Legal provisions [...]
In the daily activity, we are often put in the situation to decide if for certain transaction we are obligated to issue tax invoices or is it possible to simplify this process by issuing simplified invoice. Thus, we shall clarify these aspects in this article. Legal provisions According to the Tax Code, a taxable person [...]
When talking about the tax treatment of the interest and exchange rate expenditures, companies have to pay attention to the conditions in which they can deduct these expenditures at the calculation of the tax result. A tax treatment applied wrongly on these expenditures can lead to the establishment of a supplementary tax, as well as [...]
When talking about the tax treatment of sponsorship expenditures, often ambiguities appear regarding their impact over the corporate tax. Firstly, it is important to make the difference between the deductibility of the sponsorship expenditures and the sponsorship tax credit. Next, we shall present the tax treatment of this expenditures category and what are the applicability [...]
When it comes to real estate selling (building/ land/ building and related land), it is recommended to make an in-depth analysis of the applicable legal provisions, so that the value added tax (VAT) treatment to be applied correctly, and, at the same time, to have the documents that shall be requested within a tax audit [...]
Companies the business of which involves the use of a fleet of motor vehicles should pay more attention to the conditions in which they can deduct 100% of the expenditure on motor vehicles when calculating their corporate tax. In practice, the tax audits identified multiple situations in which companies did not correctly apply the legal [...]
At the ANEVAR Conference held in Sibiu on December 16-17, our colleagues Anca Vasilica and Cristi Alexandru Staicu were awarded the M.A.A. (Accredited Anevar Member) during a short ceremony at the Ramada Hotel. We, at Darian, take pride in them, congratulate them and wish them a lot of successful experiences in the beautiful career [...]
Mr. Popa pointed out the happy way in which expertise mingles with technology on this topic, on the one hand. On the other hand, it has been stressed that assisted assessment is an extremely useful tool for the valuator profession, which will ease the work of experts in the field without being able to [...]
Tax legislation in Romania provides for many ways in which companies can benefit from tax facilities. An example of such a facility is tax incentives for research and development activities. Legal Provisions According to Article 20 of the Tax Code, for the research and development activities, the following tax incentives are granted for the calculation [...]
