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Micro-enterprises to pay profit tax

Micro-enterprises enter the category of contributors that pay the profit tax starting from January 1, 2010, informs a release of the Public Finances Ministry.

According to it, in accordance with Law no. 571/2003 on the Fiscal Code, as subsequently amended and supplemented, the taxation system for micro-enterprises had a limited applicability in time, i.e. by December 31, 2009, by means of the taxation rates regulated only for 2007-2009.

Consequently, starting from January 1, 2010, the provisions of Title IV 'Tax on the revenues of micro-enterprises', the relevant enforcement methodological norms, as well as the other provisions that apply to this system no longer produce legal effects.

Starting from January 1, 2010, the micro-enterprises that applied the provisions of the Fiscal Code Title IV by December 31, 2009, will be included in the category of contributors that pay the profit tax, according to Title II 'Profit Tax' of Law no. 571/2003 on the Fiscal Code, as subsequently amended and supplemented.

Sursa: http://www.agerpres.ro

Tags: micro profit enterprises

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