Noul model al formularului 101, „Declarația privind impozitul pe profit”, a apărut în Monitorul Oficial. El stabilește impozitul pe profit datorat de firmele care au avut în anul precedent o cifră de afaceri de peste…
The new Model 101 form, "Declaration on Profit Tax," has been published in the Official Monitor. Key changes include the introduction of a profit tax for companies with an annual turnover exceeding 50 million euros, rules for recovering fiscal losses, and the abolition of deductions for certain expenses. The deadline for filing the declaration is March 25 of the following year. Additional provisions apply to companies with non-calendar fiscal years, foreign entities, and dissolved companies. Penalties for non-compliance or late filing can reach up to 5,000 lei.
