On 14.01.2020, at the invitation of the Maramureș County Public Finance Administration (AJFP), a meeting was held with the representatives of AIM members, who were informed about the tax legislation, so that the economic operators can carry out their activity in the best conditions, in accordance with the new regulations.

During the meeting were presented:

• Method of calculating the fiscal result (legal basis, general taxation rules, the tax rate on profit, non-taxable income, expenses, income tax declaration and payment, tax on the income of micro-enterprises, rules for applying the system of taxation on micro-enterprise income, income exempt).
• Method of calculation and payment of tax on investment income (about investment income, tax system, about dividend income).
• Aspects regarding value-added tax (VAT registration, documents required for VAT registration, the record of operations, right of deduction - scope, special limitations, operating conditions, VAT return, special tax return).

Also, for a better understanding of the legal aspects, there have been presented cases encountered in practice, which helps the taxpayers to make the right decisions in their specific activity.

We thank the representatives of the Maramureș County Public Finance Administration for the invitation and for the constructive dialogue we had, showing real interest in improving the relations between the Maramureș economic operators and the institutions within the Ministry of Public Finance.