The present Decision cuts off the minimum tax starting with October 1st of 2010. In this issue, the following provisions shall be applied for 2010:
For the IIIrd trimester the gross margin tax shalI be calculated up to this date in comparison to the minimum tax in IIIrd trimester, stating and paying the biggest amount from the two;
For the period January 1st –September 30th of 2010 the gross margin tax shall be calculated cumulatly from the beginning of the year, and this tax shall be compared with the recalculated minim tax for the relevant period and another gross margin tax statement shall be made and submitted until February 25th of 2011. Moreover, still up to this date any other calculation differences shall be cleared.
For the period October 1st –December 31st of 2010 a distinct tax statement shall be done, only the registred incomes and expenditures being taken into consideration. The deadline to submit this statement is April 25th of 2011, in case the gross margin tax for the IVth trimester was the one registred in IIIrd trimester. In case the tax payer chose to complet the financial execise untill February 25th( didn’t declare any tax in the statement submitted in December)the deadline to submit the statement mentioned in this point shall be February 25th of 2011.
Registered fiscal casualties in these two periods of 2010 can be recovered according to art. 26 from the Fiscal code, each period being considered fiscal year in 5 respectively 7 years.
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