With the introduction of the unique statement, the concept of bonus for the early payment of income tax and related social contributions was introduced. The fiscal code initially established bonuses were only for 2018 and they concerned, on the one hand, the electronic submission of the unique statement and, on the other hand, the early payment of the tax or contribution.
Cover article: “ Bonuses granted for early payment of the income tax and social contributions established by the unique statement or by annual tax returns” by Alex Tabacu, Tax Partner Voicu & Filipescu
Legal Changes of November 2018
Voicu & Filipescu is a full service law firm, covering all legal areas relevant to your company’s activity. This issue of our monthly newsletter provides you with a brief description of some of the recent legal amendments in:
