Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers
The provision of services by teachers in private, as tutors, fiscally fits in the category of income from independent activities, and the taxpayers who carry out these activities must authorize themselves in accordance with the legal provisions in force and to fulfil their declaratory and payment ob...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2022-06-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/taxation-of-incomes-from-independent-activities-obtained-by-tutoring-teachers-a222d/download-PDF/
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| _version_ | 1811238033594253312 |
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| author | Lucian CERNUȘCA |
| author_facet | Lucian CERNUȘCA |
| author_sort | Lucian CERNUȘCA |
| collection | DOAJ |
| description | The provision of services by teachers in private, as tutors, fiscally fits in the category of income from independent activities, and the taxpayers who carry out these activities must authorize themselves in accordance with the legal provisions in force and to fulfil their declaratory and payment obligations. The tax that teachers who offer tutoring in private must pay to the state budget is determined by reference to the annual net income, either in real system, based on the accounting data, or according to income rules. In certain situations, there is an obligation to pay social contributions. For the amounts collected in cash or by card, the tutoring teachers are obliged to issue fiscal receipts, therefore to have a cash register with an electronic journal. Persons intending to achieve or who have already achieved individual income from the provision of services representing tutoring fall within the scope of VAT exemption. |
| first_indexed | 2024-04-12T12:33:37Z |
| format | Article |
| id | doaj.art-ef903e56469442ef8a91521a96160800 |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-04-12T12:33:37Z |
| publishDate | 2022-06-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-ef903e56469442ef8a91521a961608002022-12-22T03:32:57ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212022-06-0135394810.37945/cbr.2022.05.0526688921Taxation of Incomes from Independent Activities Obtained by Tutoring TeachersLucian CERNUȘCA0"Aurel Vlaicu" University of AradThe provision of services by teachers in private, as tutors, fiscally fits in the category of income from independent activities, and the taxpayers who carry out these activities must authorize themselves in accordance with the legal provisions in force and to fulfil their declaratory and payment obligations. The tax that teachers who offer tutoring in private must pay to the state budget is determined by reference to the annual net income, either in real system, based on the accounting data, or according to income rules. In certain situations, there is an obligation to pay social contributions. For the amounts collected in cash or by card, the tutoring teachers are obliged to issue fiscal receipts, therefore to have a cash register with an electronic journal. Persons intending to achieve or who have already achieved individual income from the provision of services representing tutoring fall within the scope of VAT exemption. https://www.ceccarbusinessreview.ro/taxation-of-incomes-from-independent-activities-obtained-by-tutoring-teachers-a222d/download-PDF/ tutoring teacherdeclarative obligationsreal systemincome standardsingle tax statement |
| spellingShingle | Lucian CERNUȘCA Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers CECCAR Business Review tutoring teacher declarative obligations real system income standard single tax statement |
| title | Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers |
| title_full | Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers |
| title_fullStr | Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers |
| title_full_unstemmed | Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers |
| title_short | Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers |
| title_sort | taxation of incomes from independent activities obtained by tutoring teachers |
| topic | tutoring teacher declarative obligations real system income standard single tax statement |
| url |
https://www.ceccarbusinessreview.ro/taxation-of-incomes-from-independent-activities-obtained-by-tutoring-teachers-a222d/download-PDF/
|
| work_keys_str_mv | AT luciancernusca taxationofincomesfromindependentactivitiesobtainedbytutoringteachers |