Within the scope of the Decent Work Agenda, compensation rules were defined regarding the additional expenses incurred by the worker with the provision of work under a teleworking regime. However, the amounts that do not constitute income for tax purposes or as a social security contribution base have not been defined. The limit amount of …
Companies that have not made by the end of 2022 the confirmation of the information of the Central Registry of Beneficial Owner (RCBE), will have to do so until July 15, 2023, with the submission of the IES. If in the course of 2023 any correction or alteration of RCBE data was made, then this …
RCBE: Obligation of Annual Confirmation of Information Read More »
On May 22, 2023, Order No. 148/2023.XXIII of the Secretary of State for Tax Affairs (SEAF) was published, which determines a punctual adjustment of the 2023 tax calendar, without any additions or penalties, namely that the obligations to submit the periodic IRC income statement – Model 22, of the 2022 tax period and the respective …
Extension of the deadline for delivery of the IRC Model 22 for the financial year 2022 Read More »
Provisional suspension of certain obligations Law no. 13/2023, of 3 April, amends the Labour Code and related legislation, within the scope of the decent work agenda, and has introduced several changes in several pieces of legislation. With regard to the Compensation Funds, although it does not make any changes to the respective legal regimes, their …
In response to the extraordinary increase in food prices, an exceptional and temporary measure comes into force today providing for the transitional application of a Value Added Tax (VAT) exemption with the right to deduct (zero rate) to food products from the healthy essential food basket. It means that on purchases made of these goods …
