Impozitul trimestrului (D100) (Income tax of the quarter (D100)) follows the income tax regime chosen under Company › Fiscal settings.
01 · Profit tax
- The profit tax on the year’s cumulated taxable profit, less what the earlier quarters declared here.
- It asks: Cheltuieli nedeductibile, de la 1 ianuarie (Non-deductible expenses, since January 1), Venituri neimpozabile, de la 1 ianuarie (Non-taxable revenue, since January 1) and Pierdere fiscală reportată (Tax loss carried forward), in whole lei.
- The fourth quarter is declared with the annual return. See D101.
02 · Micro-enterprise tax
- The micro-enterprise tax on the revenue of the quarter.
- It asks: Venituri care nu se impozitează (art. 53 Cod fiscal) (Revenue that is not taxed (art. 53 of the Fiscal Code)), in whole lei, subtracted from the revenue of the quarter.