دورية أكاديمية
New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022
| العنوان: | New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022 |
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| المؤلفون: | Lucian CERNUȘCA |
| المصدر: | CECCAR Business Review, Vol 3, Iss 10, Pp 23-33 (2022) |
| بيانات النشر: | The Body of Expert and Licensed Accountants of Romania, 2022. |
| سنة النشر: | 2022 |
| المجموعة: | LCC:Economic history and conditions LCC:Finance |
| مصطلحات موضوعية: | go no. 16/2022, social security contribution, health insurance contribution, non-salary income, single tax statement, Economic history and conditions, HC10-1085, Finance, HG1-9999 |
| الوصف: | Along with the occurrence of the Government Ordinance No. 16/2022, the Tax Code has undergone a series of important changes, among these the mandatory social contributions corresponding to the non-salary incomes earned by the natural persons taxpayers being also aimed. Thus, starting with the income corresponding to the year 2023, the payment of the health insurance contribution shall be mandatory starting with the six minimum wages threshold, as compared to the current threshold, which is set at 12 wages, and the annual calculation basis of the social security contribution shall be represented by the income chosen by the tax payer, that cannot be less than the level of 12 or 24 gross national minimum wages in force at the single tax statement submission deadline. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Romanian; Moldavian; Moldovan |
| تدمد: | 2668-8921 |
| Relation: | https://www.ceccarbusinessreview.ro/new-regulations-regarding-the-annual-calculation-basis-of-the-social-contributions-due-by-the-natural-persons-who-earn-a-non-salary-income-according-t-a256d/download-PDF/; https://doaj.org/toc/2668-8921 |
| DOI: | 10.37945/cbr.2022.10.04 |
| URL الوصول: | https://doaj.org/article/79aab127966e4eb0a4bf6ef4dece4469 |
| رقم الأكسشن: | edsdoj.79aab127966e4eb0a4bf6ef4dece4469 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 26688921 |
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| DOI: | 10.37945/cbr.2022.10.04 |