MF Order no. 10/2024 for establishing the assets included in indicators I and A provided for in art. 181 para. (3) and art. 183 para. (2) from Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette, Part I no. 6 of January 4th, 2024.
The main provisions:
1. The eligible assets considered for the determination of indicators I and A, provided for in art. 18_1 para. (3) and art. 18_3 para. (2) of the Fiscal Code (minimum tax on turnover owed by companies with a turnover of over 50 million euros and by those in the oil and gas sectors), are the following:
a) tangible assets are those provided in the following subgroups of the Catalog regarding the classification and normal operating durations of fixed assets, approved by Government decision, as follows:
(i) subgroup 1.1 „Industrial constructions”;
(ii) subgroup 1.2 „Agricultural constructions”;
(iii) subgroup 1.3 „Constructions for postal transport and telecommunications”;
(iv) subgroup 1.4 „Hydrotechnical constructions”;
(v) subgroup 1.5 „Constructions for business, trade, storage”, with the exception of classes 1.5.1 „Business centers” and 1.5.2 „Commercial constructions for storage-commercialization and distribution. Shops”, 1.5.14 „Other constructions for business, trade, storage not found in subgroup 1.5”;
