{"id":12281,"date":"2016-09-12T13:53:42","date_gmt":"2016-09-12T10:53:42","guid":{"rendered":"http:\/\/rbe.ro\/en\/?page_id=12281"},"modified":"2016-09-13T17:33:39","modified_gmt":"2016-09-13T14:33:39","slug":"income-tax-calculator-fiscal-code-forms-return-refund-department-irs-romania","status":"publish","type":"page","link":"https:\/\/rbe.ro\/en\/income-tax-calculator-fiscal-code-forms-return-refund-department-irs-romania\/","title":{"rendered":"Fiscal code of Romania Law no. 227\/2015"},"content":{"rendered":"

income tax<\/span><\/p>\n

Law no. 227\/2015 regarding the Fiscal Code in 2016<\/h2>\n

last updated income tax code: the Government Emergency Ordinance no. 32 of June 28, 2016<\/h3>\n

Annotated edition of the Methodological Norms approved by H. G. 1\/2016,
\nLast Updated: Government Decision no. 159 of March 11, 2016\u00a0Romania<\/p>\n

and orders for the implementation of the Tax Code\u00a0Romania
\nissued until August 19, 2016<\/p>\n

TITLE I – General Provisions<\/p>\n

CHAPTER I – Purpose and scope of the Tax Code<\/p>\n

Art. 1 – Purpose and scope of the Tax Code<\/p>\n

ART. 2 – Taxes, duties and mandatory social contributions regulated by the Tax Code<\/p>\n

CHAPTER II – application and amendment of the Fiscal Code<\/p>\n

Art. 3 – The principles of taxation<\/p>\n

Art. 4 – Amending and supplementing the Fiscal Code\u00a0Romania<\/p>\n

Art. 5 – Norms, instructions and orders<\/p>\n

Art. 6 – Consistent application of legislation<\/p>\n

CHAPTER III – Definitions<\/p>\n

Art. 7 – Definitions of common terms<\/p>\n

Art. 8 – The definition of permanent establishment<\/p>\n

CHAPTER IV – rules of general application<\/p>\n

Art. 9 – currency payment and calculation of taxes<\/p>\n

ART. 10 – Income in kind.\u00a0income tax\u00a0Romania<\/p>\n

Art. 11 – Special provisions for the application of the Tax Code Romania<\/p>\n

ART. 12 – Income from Romania by non-residents<\/p>\n

\"income<\/a>TITLE II – Income Tax<\/p>\n

CHAPTER I – General Provisions<\/p>\n

ART. 13 – Contributors<\/p>\n

ART. 14 – The scope of the\u00a0income tax<\/p>\n

Art. 15 – Special tax rules<\/p>\n

ART. 16 – The fiscal year<\/p>\n

ART. 17 – The income tax rate<\/p>\n

Art. 18 – Special scheme for Romanian taxpayers engaged in night bars, nightclubs, discotheques, business<\/a> casinos Bucharest Romania<\/p>\n

CHAPTER II – Calculation of earnings tax<\/p>\n

Art. 19 – General rules,\u00a0income tax<\/p>\n

ART. 20 – Deductions for R & D expenses<\/p>\n

ART. 21 – Fiscal rules for taxpayers who apply accounting regulations in accordance with International Financial Reporting Standards<\/p>\n

ART. 22 – The tax exemption for reinvested profit<\/p>\n

ART. 23 – Non-taxable income<\/p>\n

ART. 24 – Taxation of dividends received from Member States of the European Union Romania<\/p>\n

ART. 25 – Expenses<\/p>\n

ART. 26 – Provisions \/ adjustments for depreciation and reserves<\/p>\n

ART. 27 – Interest expenses and exchange differences<\/p>\n

ART. 28 – Tax depreciation<\/p>\n

ART. 29 – Leases<\/p>\n

ART. 30 – Contracts trust<\/p>\n

ART. 31 – tax losses<\/p>\n

ART. 32 – The fiscal regime applicable to mergers, divisions total, partial divisions, transfers of business partner <\/a>and assets and tax code acquisitions of shareholdings between Romanian legal<\/p>\n

ART. 33 – System of taxation applicable to mergers, divisions total, partial divisions, transfers of assets real estate properties<\/a> and exchanges of shares concerning companies of Romania and companies of other Member States of the European Union<\/p>\n

ART. 34 – Business Combinations or unincorporated<\/p>\n

Art. 35 – General rules of legal entities domiciled in Romania, established under the laws of European income tax and foreign legal entities which belong to exercise effective leadership in Romania<\/p>\n

CHAPTER III – International tax issues tax code<\/p>\n

ART. 36 – The result of a permanent tax<\/p>\n

ART. 37 – The result of the fiscal tax code foreign legal entity operating through multiple permanent income tax establishments in Romania<\/p>\n

ART. 38 – The income of a foreign legal entity from the transfer of real estate located in Romania or any rights on these properties, business for sale<\/a> income tax revenues from natural resources located in Romania and income business ideas<\/a><\/p>\n

ART. 39 – Avoidance of double taxation<\/p>\n

ART. 40 – Foreign tax losses<\/p>\n

CHAPTER IV – Payment of tax and lodging tax<\/p>\n

ART. 41 – Declaration and payment of profit tax cf Tax Code<\/p>\n

ART. 42 – Filing tax declaration<\/p>\n","protected":false},"excerpt":{"rendered":"

income tax Law no. 227\/2015 regarding the Fiscal Code in 2016 last updated income tax code: the Government Emergency Ordinance no. 32 of June 28, 2016 Annotated edition of the Methodological Norms approved by H. G. 1\/2016, Last Updated: Government Decision no. 159 of March 11, 2016\u00a0Romania and orders for the implementation of the Tax Code\u00a0Romania issued until August 19, […]<\/p>\n","protected":false},"author":551,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-12281","page","type-page","status-publish","hentry"],"yoast_head":"\nIncome tax - Fiscal code of Romania Law no. 227 refund department<\/title>\n<meta name=\"description\" content=\"Law no. 227\/2015 regarding the Fiscal Code in 2016 last updated income tax code: the Government of Romania Emergency Ordinance no. 32 of June 28, 2016\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rbe.ro\/en\/income-tax-calculator-fiscal-code-forms-return-refund-department-irs-romania\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income tax - 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