The norms concerning the implementation of the reference selling prince of cigarettes and cigars will take effect three months later than it was agreed initially. This is one of the amendments made to the draft fiscal and customs policy for 2023, according to Radu Marian, deputy head of the commission on economy, budget and finance.
Under the Parliament’s Regulations, the final reading for complex bills is mandatory. Therefore, the draft law was edited and was put to the final vote today.
The draft fiscal and customs policy for 2023 contains a number of measures aimed at stimulating economic development, such as the introduction of the 0% income tax rate on micro, small and medium-sized enterprises if the net profit for 2023-2025 is not distributed, accelerated amortization of investments for large enterprises, implementation of the concept to refund the VAT accumulated in the account as from January 1, 2023 or the reverse charge of import VAT.
