SECTION B – EXTRACTIVE INDUSTRIES Mining and quarrying include the extraction of minerals that occur in a natural state as solid (coal and minerals), liquid...Read More

SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...Read More

DECISION No. 753, dated 20.12.2023 ON THE IMPLEMENTING PROVISIONS OF LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to Article 100 of...Read More

REGULATORY ACT NO. 7, dated 14.12.2023 FOR SOME ADDITIONS AND AMENDMENTS TO LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to...Read More

LAW NO. 76/2023 ON PRIVATE PENSION FUNDS[1] In support of articles 78 and 83, point 1, of the Constitution, upon the proposal of the Council of Ministers,...Read More

The government anticipates that within the next two years, under the fiscal framework, some reduced tariffs, direct tax exemptions, and those exemptions will be eliminated...Read More

Applicable Rules on Business Reorganizations Business reorganizations include mergers, divisions, partial divisions, stock exchanges, and transfers of business branches....Read More

AlProfit Consult wishes you well.Read More

Taxable income Taxable income includes any income realized by a person, subject to this chapter, during the taxable year, less expenses...Read More

INSTRUCTION No. 29, dated 16.11.2023 ON TRANSFER PRICING AND ADVANCE PRICING AGREEMENTS Pursuant to Article 102, paragraph 4, of the Constitution of...Read More