The regulations regarding related enterprises need to be clarified, experts say. Finance Minister Marcel Bolosh offered some clarification, but he confused the affiliates.

In practice, accountants and tax experts recommended that entrepreneurs switch to corporate income tax. It is not known what affinity the Ministry of Finance is looking at when it comes to legislation.

“The upper limit (€500,000) includes income from other companies opened by the shareholder. Many companies are obliged to comply with the definition in Law 346. It was a complete coup. On a practical level, all accountants and consultants are asked to: What I do I answer them: You are subject to income tax, but if you want a micro (the micro-enterprise regime is not), look at the law, what you understand, and file it! Nobody understands anything,” he said

Dan Manolescu, President of the Chamber of Fiscal Consultants.

Conceptually, he said, the definition of an enterprise in the SME Act includes the PFA.

“The concept of the Law on SMEs is completely different from what we have in the tax legislation. There we are talking about an enterprise in the sense of economic activity. So in the ceiling, everything is completely different. The confusion of concepts led to a complete revolution. Clarifications are needed,” he explained.

We are talking about mining and processing companies, – says Manolescu.

“We read them together, and no one understands anything. I have been doing this exercise with colleagues dealing with European funds who have been doing this for years. This definition was used for European funds when applying for European funds or state aid. Until now, these analyzes were carried out ex-ante. If they had doubts, they said: “You see that you do not meet the requirements, leave this company so that you can apply,” explained the president of the Chamber of Tax Consultants during a conference organized by News.ro.

Now, he says, it looks like we mean those criteria with the December 31 date.

It is not known to what degree of kinship the Ministry of Finance looks at / What the Secretary of State says

There is also a provision that until March 31, it should be clarified between like-minded people.

“As it is now, we will not have many micro-enterprises. The only clear case is those who have one company. They have no shares elsewhere, no wife, no children, no relatives with companies. Whoever else has something in the family seems to have problems,” explained Manolescu.

In response, Secretary of State for the Ministry of Finance, Alin Marius Andris, said: “We are looking into this related-person issue to provide clarification on specific cases and cases so that it is clear how to apply it.”