Legal entities that in 2022 were taxpayers of microenterprise income tax and in 2023 meet the conditions provided by law to apply the same regime, are NOT required to communicate to the competent tax authorities the application of the microenterprise income tax system by submitting a declaration of mentions (form 700 or, as the case may be, form 010).<\/p>\n\n\n\n
In this situation, the data in the tax registration declaration is not changed.<\/p>\n\n\n\n
Taxpayers are required to submit a statement of remarks in the event of subsequent changes to the data in the tax registration declaration, in accordance with the provisions of art. 88 paragraph (1) of Law no. 207\/2015 on the Fiscal Procedure Code, as subsequently amended and supplemented.<\/p>","protected":false},"excerpt":{"rendered":"
Persoanele juridice, care \u00een anul 2022 au fost pl\u0103titoare de impozit pe veniturile micro\u00eentreprinderilor \u0219i \u00een anul 2023 \u00eendeplinesc condi\u021biile prev\u0103zute de lege pentru a aplica acela\u0219i regim, NU au obliga\u021bia de a comunica organelor fiscale competente aplicarea sistemului de impunere pe veniturile micro\u00eentreprinderilor prin depunerea unei declara\u021bii de men\u021biuni (formular 700 sau, dup\u0103 caz, […]<\/p>\n","protected":false},"author":2,"featured_media":1375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[53,191,190],"class_list":["post-1698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","tag-anaf","tag-declaratie-de-mentiune","tag-persoane-juridice"],"yoast_head":"\n