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NAFA announces the consumer price index used for updating advance payments

NAFA announces the consumer price index used for updating advance payments

Numărul 11, 20-26 mar. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

NAFA Order no. 475/2024 on the consumer price index used for updating advance payments on account of annual corporate income tax was published in the Official Gazette, Part I No 248 of 22 March 2024.

Single provision:

For the tax year 2024, the consumer price index used to update advance payments on account of annual corporation tax is 106%.

According to the Tax Code, taxpayers who apply the annual corporate income tax declaration and payment system, with quarterly advance payments, determine quarterly advance payments in the amount of one-fourth of the corporate income tax due for the previous year, updated by the consumer price index, estimated when the initial budget for the year for which the advance payments are made is drawn up.

(Copyright foto: 123RF Stock Photo)

Cuvinte-cheie: NAFA, index, consume, consumer price, profit, fiscal year, budget, Official Gazette, NAFA Order no. 475/2024, tax

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