RECODIFICATION OF CAEN CODES, novelty and necessity
March 18, 2025Reliana Groza
The list of activities in the new CAEN Rev.3 corresponds to the list of activities valid at European level.
READ MOREAs by the application rules of the Romanian Tax Code, the companies founded in 2010 pay income tax but do not pay the minimum tax.
This provision is included in art.11^6 of the Implementing Rules of the Tax Code for Article 18:
“11^6. Taxpayers established during the year are not entering under the provisions of Art. 18 para. (2) for the year wehen they are registered at the Trade Registry, but they are required to determine the income tax as by the provisions of Title II “Tax profits” of the Tax Code.”
Read articleAs by the application rules of the Romanian Tax Code, the companies founded in 2010 pay income tax but do not pay the minimum tax.
This provision is included in art.11^6 of the Implementing Rules of the Tax Code for Article 18:
“11^6. Taxpayers established during the year are not entering under the provisions of Art. 18 para. (2) for the year wehen they are registered at the Trade Registry, but they are required to determine the income tax as by the provisions of Title II “Tax profits” of the Tax Code.”
As by the application rules of the Romanian Tax Code, the companies founded in 2010 pay income tax but do not pay the minimum tax.
This provision is included in art.11^6 of the Implementing Rules of the Tax Code for Article 18:
“11^6. Taxpayers established during the year are not entering under the provisions of Art. 18 para. (2) for the year wehen they are registered at the Trade Registry, but they are required to determine the income tax as by the provisions of Title II “Tax profits” of the Tax Code.”