Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year

Abstract

Once the Government Ordinance No. 16/2022 occurred, the Tax Code underwent a series of important changes, among them the microenterprises income taxation regime being also aimed. In order to emphasize the changes occurred since 1 January 2023, this article aims to present a series of theoretical and practical situations that may take place during the tax year regarding the exit from the microenterprises income taxation system.

Keywords

• microenterprise/income taxpayer
• ceiling of 500000 euro
• consultancy and/or management
• value/number of securities
• voting right
• government ordinance no. 16/2022