Key points
- In February 2024, the Tax Authority sent personalized letters to taxpayers with professional services, as part of a change that taxed them at 151 TP 3 T (a change later annulled by the Constitutional Court).
- The general principle remains valid: the data from the annual corporate income tax return are reviewed by the Tax Authority to calculate the preliminary installments for the following year.
- Therefore, the accuracy of the annual statement directly impacts the cost of the next year, not just the year in which it is filed.
Updated October 18, 2026. Published February 5, 2024. The section on the economic code for liberal professions pertained to the repealed amendment. The principle of accuracy in the annual declaration remains a useful practice.
In February 2024, the Tax Administration sent personalized letters to taxpayers with professional services, advising them to correct the economic code in accordance with the change that taxed them at 15% from January 2024. The letter also emphasized that the data from the Annual Profit Tax Return for the previous year are reviewed by the Administration to calculate the advance profit tax installments for the following year.
Read also: Tax on liberal professions from 2024, history of the repealed amendment and the Economic Code Update in 2024.
Source: General Directorate of Taxes.
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