Our Publications – Page 2

April 5, 2022

Tax Clearance Certification: Directive No. 147/2011

This directive amends the previous directive 139/2010. It defines a tax clearance certificate as a written document that verifies a taxpayer has paid or is paying his tax. This certificate is given by the tax authority upon application of the taxpayer. Conditions for application There are four conditions for the application for tax clearance certification....

February 28, 2019

One-person Company Under the New Commercial Code

The newly passed commercial code has introduced a one-person company. This new introduction increased the number of forms of business organizations from six in the old commercial code to seven; four partnerships, a private limited company, a share company, and the one-person company. But, in addition to these seven forms of business organizations, sole-proprietorship is...

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