The annual profit tax statement for the year 2009 must be certified by a tax consultant

Given the latest legislative changes requiring certification of the annual profit tax statement for 2009 by a tax consultant, we want to meet your needs for assistance and offer you our tax consulting services.

According to the provisions of the article 83, paragraph (5) of the Government Ordinance no. 92 / 2003 regarding the Fiscal Procedure Code, the annual tax statements of corporate taxpayers are to be certified by a tax consultant, except for the taxpayers for whom the audit is mandatory.

Due to the limited number of certified tax advisors, the provisions of the article 83, paragraph (5) of the Fiscal Procedure Code have been suspended until 01 January 2010, through the Government Emergency Ordinance no. 19 / 2008, article II, paragraph (2).

Taking into account the legal provisions mentioned above, it follows that:
• Starting the 1st of January 2010, the annual profit tax statements must be certified by a tax adviser, before their submission to the competent fiscal authority.

• The certification applies for statements which have the deposition deadline after the 1st of January 2010. Consequently, the annual profit tax statement for the year 2009 will be submitted to the fiscal authority after its certification by a tax consultant.

Our Ensight Finance team includes specialists ready to offer certification services for the annual profit tax statements, the company being a member of the Chamber of Tax Consultants in Romania since 2007.

If you need such services or assistance in order to determine taxes and fees due to the state budget, please send us your response to the address mihaela.danalache@ensight.ro

For any questions regarding this matter, we are available to discuss and help you implement successfully and timely the new legal provisions.