Closing the Fiscal Year 

The topics of in our seminar will be addressed from the perspective of three areas of interest:

• Key elements regarding the computation of the corporate income tax;
• Practical aspects - issues and solutions;
• Overview of the main legislative changes.

The addressed topics will take into account the following:

Aspects of interest regarding the computation of the corporate income tax:

• Expenses related to services: documentation requirements;
• Annual inventory stock count and inventory losses;
• Interest deductibility: rules and practical aspects;
• Fixed assets: depreciation, revaluation and write-off;
• Provisions and impairments versus accruals;
• Receivables’ write-off;
• Non-taxable income and the fiscal treatment of the related expenses;
• Correction of accounting errors.

The main legislative changes from the perspective of the corporate tax, starting with the 1st of January 2017 to present: 

• Deductibility of the alienated receivables;
• Developments regarding the reinvested profit facility;
• New rules regarding the deductibility of interest expenses;
• Changes regarding the microenterprises tax regime

Agenda

9:00 – 9:30 Participants registration

9:30 – 11:00

• Overview of the main legislative changes from the perspective of the corporate tax, starting with the 1st of January 2017 to present.

Questions and answers (*)

11:00 – 11:15 Coffee break

11:15 – 13:00 Corporate income tax computation: 

• Tax treatment of various transactions and operations with impact in the computation of the corporate income tax 
• Practical aspects - issues and solutions

Questions and answers (*)

13:00 – 14:00 Lunch break

14:00 – 15:30 Corporate income tax computation: 

• Tax treatment of various transactions and operations with impact in the computation of the corporate income tax 
• Practical aspects - issues and solutions

Questions and answers (*)

15:30 – 15:45 Coffee break

15:45 – 16:30 Corporate income tax computation: 

• Tax treatment of various transactions and operations with impact in the computation of the corporate income tax 
• Practical aspects - issues and solutions

Questions and answers (*)

16:30 – 17:00 Free discussions / issues to be clarified

Note (*): The questions of the participants will be addressed during each presentation session.

*The official language of the event is Romanian.

Payment details

130 € –  for the first participant

110 € –  for the second participant within the same company / group

Snacks and lunch are included during the event. The participation fee does not include VAT.

The invoice for the participation fee will be issued and provided after the event.

In order to preserve the interactive nature, the seminar will have a limited number of participants. Please confirm your participation by registering here. 

Speakers

Silviu Sandache– Director Tax Department,  Deloitte Romania

Silviu is a Director within the Tax Department of Deloitte Romania specialized in corporate tax matters. He advises both domestic and international clients and has over 18 years of professional experience in the fields of taxation, accounting and financial reporting. 

He has significant international tax consultancy experience, providing advice to a wide range of major clients with a particular focus on international structuring of business portfolios, acquisitions and group restructurings, due diligence work, local corporate tax compliance, FIN 48 and deferred tax assessment, corporate tax and local tax advisory. 

Silviu is a chartered certified tax advisor, chartered accountant and an ACCA member. He is also an active member of Amcham Fiscal Committee, FIC Fiscal Committee and Romanian Tax Advisory Chamber Fiscal Committee.

Simona Goje –  Manager, Tax Department,  Deloitte România – Cluj-Napoca

Simona is a Manager in Deloitte Romania, acting as the local coordinator of the Tax department in Cluj –Napoca office. Simona has more than 10 years of experience in tax consultancy, her field of expertise covering direct taxes. She is specialised mainly in the area of corporate taxes, but she also has experience in individual taxation. 

Her professional experience includes the following types of projects: tax advisory on local and international aspects, tax reviews and tax compliance, business restructuring projects, FIN 48 and deferred tax assessments, transfer pricing projects, assistance within tax inspections, as well as tax audits. 

Simona has worked for clients that are activating mainly in the following industries: automotive, IT, retail and consumer goods and various manufacturing industries.

Simona has a degree in Finance and Banking from the Faculty of Economics and Business Administration – West University in Timisoara, Romania. Starting with October 2011 she is a member of the Romanian Chamber of Tax Consultants

Claudia Matei - Senior Consultant, Tax Department,  Deloitte România – Cluj-Napoca

Claudia is a Senior Tax Consultant, within Deloitte’s tax department, specialized in direct taxation.

Her experience includes various projects, such as: general consultancy services regarding local and international taxation matters, tax reviews, liquidations, tax structuring, as well as assistance during tax audits.

As specialization areas, Claudia has worked for clients that are activating mainly in the following industries: IT, Retail and consumer goods, Automotive, and Manufacturing.

Claudia holds a Bachelor's degree in Business Administration and a Master’s degree in the same field.

Other information

The event will be held on February 8, 2018, la Grand Hotel Italia, (2 Trifoiului Street) Cluj-Napoca. For registration, please access this link.

Contact person:

Alla Milea

Email: amilea@deloittece.com

Mobil: +40 733 773 201

You can cancel your registration for this event, by sending an email to events_romania@deloittece.com  not later than 5 days before the date of the event. We reserve the right to cancel the event if the minimum number of confirmations is not met. In this case you will be informed in due time.