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• the Romanian legal persons;• the foreign legal persons which perform their activity by means of a permanentestablishment in Romania;• the associations that do not have juridical personality;• the foreign legal persons who receive incomes from or related to land propertieswithheld in Romania or from selling/transferring their stocks held in a Romaniancompany;• the resident natural persons associated with Romanian legal persons, for the incomeobtained in Romania as well as abroad, in associations having no juridical personality; inthis case, the tax payable by the natural person shall be calculated, retained and paid bythe Romanian legal person.According to the nature of the tax payer, the Fiscal Code stipulates more ways to pay the taxprofit, either annually or by anticipated payments every trimester. In most cases, the due datefor the payment is the 25 th including of the next month following the trimester for which the taxis calculated.In Romania, as a general rule, the profit tax quota is of 16%.3. The tax per incomeAccording to article 39 of the Fiscal Code, the following persons are obliged to pay the incometax:• the resident natural persons;• the natural persons who are not residents in Romania but perform an independentactivity by means of a permanent establishment in Romania;• the natural persons who are not residents in Romania but perform dependent activitiesin Romania;• the natural persons who are not residents in Romania but obtain income from otheractivities performed here.In Romania the income tax quota is of 16%.The Fiscal Code also mentions the incomes which are subject of the income tax payment, asbeing the followings:• incomes obtained from independent activities;• salary incomes;• incomes obtained from renting goods;• investment incomes;• retirement incomes;• incomes obtained from agricultural activities;• incomes from prizes;• incomes from other sources.10