Please find attached our Tax Alert covering the most important tax developments issued in the first half of October 2012. More precisely, the tax alert covers (1) the ammendement brought to the Fiscal Procedure Code regarding the mandatory certification of the annual corporate tax return, (2) the updated procedure regarding the registration of the agreements concluded with foreign entities regarding services provided on Romanian teritory and (3) the introduction of Form 097 related to the VAT cash accounting mechanism.
We hope that this is useful to you and should you have any questions on tax matters please do not hesitate to contact us .
