Legislation on mergers between companies (introduced by GEO 115/2023) in order to stay on the income tax, confuses entrepreneurs. HotNews.ro wrote about two weeks ago about a case where Ilie and Vasile have two companies and they may finally sue to keep their micro-enterprise status. He can even be sued by ANAF.

In this sense, see the case of Ilye and Vasile: what chaos comes out of associations of several micro-enterprises: entrepreneurs can sue each other and ANAF

Tax consultant Cornel Grama on his Facebook page talks about the fact that such a situation actually occurred.

The person told him that he owns 50% of the LLC with a relative. In fact, he left the company a long time ago, but that relative did not make any changes to the company’s documents.

Shortly after leaving the old company, he started his own company, also SRL, which he owns 100%.

He asked this relative to remove him from his company so that he could keep his tax method, the micro-enterprise method. Now he is no longer a part of this company, someone else has taken over these shares. The change was made this year (2024), i.e. after December 31, 2023.

The problem is that they have to decide which of the two companies will remain on the micro business tax. The law states that it must take into account the situation as of December 31, 2023.

The declaration must be submitted by April 15, 2024.

Now the question arises: what if they do not agree?

Both companies want to stay on the 3% tax, as both companies originally paid this type of tax.

If both people declare that they want to stay on this type of taxation, will ANAF decide who stays? He asks: according to what criteria?

Fiscal consultant Cornel Grama says this will end up with entrepreneurs suing each other or even ANAF for abusing the transition of some companies to income tax.

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