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THE FISCAL AND ACCOUNTING IMPACT OF THE GOVERNMENT EMERGENCY ORDINANCE NO. 79/2017 REGARDING THE TRANSFER OF SOCIAL SECURITY CONTRIBUTIONS FROM THE EMPLOYER TO THE EMPLOYEE
Abstract
The multitude of legal changes in the fiscal and accounting field determines the professional accountant to find himself under a permanent turmoil due to the need to adapt on the go both of the accounting system and of the accounting policies in order to provide an accurate image of the entity assets, debts, financial position, profit or loss. The present article aims at clarifying some aspects and changes related to the social security contributions calculated for the incomes obtained by the taxpayers contributing both to the state budget and to the state social security budget in Romania.
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References
Order no. 1802/2014 of the Minister of Public Finances approving the Accounting regulations regarding taxpayerâs annual financial statements and consolidated annual financial statements, published in the Official Gazette no. 963/30.12.2014, as amended.
Order no. 1243/2018 of the Minister of Public Finances regarding the completion of some accounting regulations, published in the Official Gazette no. 120/07.02.2018.
Decision no. 53/2017 to pass the vote of confidence in the Government, published in the Official Gazette no. 496/29.06.2018.
Government Emergency Ordinance no. 79/2017 for the modification and completion of Law no. 227/2015 on the Fiscal Code, published in the Official Gazette no. 885/10.11.2017.
Law no. 227/2015 regarding the Fiscal Code, published in the Official Gazette no. 688/10.09.2015.
Government Decision no. 846/2017 establishing the national minimum gross wage guaranteed, published in the Official Gazette no. 950/29.11.2017.
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