Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Abstract

In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related Implementing rules.

Keywords

• income tax
• tax payer
• tax loss
• exemption
• reinvested profit