Adaptation of the rules for determining the tax result, in terms of corporate income tax

Law no. 82-A/2023 of 29 December was published, adapting the rules for determining the tax result in terms of corporate income tax.

Law 82-A/2023 amends the Corporate Income Tax Code and establishes a transitional regime for adapting the rules for determining taxable profit to the new accounting regulations applicable to the insurance sector.

The regime provided for in this law applies to all entities that are obliged to apply the Insurance Companies Chart of Accounts.

This law comes into force on 30 December 2023 and takes effect on 1 January 2023.