Law no. 227/2015 regarding the Fiscal Code has undergone many changes since it entered the legislative scene. We present below the regulations that have intervened since publication until now.
The most important fiscal changes for 2023 were introduced by OG 16/2022 , a normative act with a large impact on both companies and individuals. News has appeared in the following areas: microenterprise income tax, profit tax, income tax, social security contributions (CAS and CASS), VAT, excise taxes and local taxes, etc.
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