Tax attributable to the period
Period contribution = confirmed cumulative value at the end of the period − previously confirmed cumulative value, for the same starting date and tax regime. Cumulative tax due = maximum(tax before credits − confirmed tax credits, 0).
The microenterprise and corporate income tax bases remain separate. The report uses confirmed calculations and flags periods with incomplete evidence; it does not change tax classification or automatically apply optimisation measures.
Period and comparison
Choose the interval and grouping by month, quarter or year. Compare equivalent periods and check source warnings before interpreting an increase or decrease.
If confirmed cumulative tax is RON 8,000 and the previous comparable calculation is RON 5,000, the period's contribution is RON 3,000. Check that the starting date is the same before subtracting the values.
Checking report amounts
Open the sources for the indicator or period under review. Compare the documents and values included; make any corrections in the original records, then review the report again.
- View confirmed tax calculations
Related resources
Practical example
Calculul fiscal cumulat confirmat este 8.000 lei, iar cel anterior comparabil este 5.000 lei. Contribuția perioadei este 3.000 lei. Verifici același regim și același început de an fiscal înainte de scădere, fără să aduni valorile cumulative ca obligații distincte.
Frequently asked questions and solutions
An amount you expected in the report is missing.
Check the period, currency and status of the document, entry or calculation. Compare the source with the inclusion rules explained in the report; do not arbitrarily add an unconfirmed value to the total.
Pot scădea două calcule cumulative cu regimuri diferite?
Compară regimul fiscal și data de început a anului fiscal înainte de scădere. Bazele micro și profit rămân separate, iar schimbarea regimului cere verificarea calculelor perioadelor respective. Rezolvă avertizările și succesiunea calculelor, fără a trata diferența dintre baze necomparabile ca impozit al perioadei.