Impozitul minim versus impozitul pe profit

lector univ. Mirela PĂUNESCU

Academia de Studii Economice din Bucureşti Catedra de Contabilitate, Audit şi Control de Gestiune

Summary

Starting with 2009 most of the profit tax payers and also income tax payers had to pay the minimum profit tax, irregardless if they encountered a loss or a smaller profit for the year. Some of the controversial aspects during year 2009 were related to the fact that the change of the Fiscal Codeentered into force in may and another that the size of the company for the year due was irrelevant when talking about the minimum profit tax, but the revenue recorded in the previous year, a better one, economically speaking, was to be considered. Andyet as the majority found early in 2010, this was only a small problem. According to a interpretation and an Order issued by the National Fiscal Agency, even iffortheyeara company paid more than the minimum tax during the year 2009, it still had to pay the minimum profit/income...