Also, taxpayers engaged in night bars, nightclubs, discotheques, casinos or sports betting, including legal entities performing such income under a contract of association, and where the income tax due for activities under this item is lower than 5% from the respective incomes shall be obliged to pay tax at the rate of 5% of these recorded revenues.

Persons liable to pay profit tax, called Taxpayers, according to the Project are the following categories: a) Romanian legal entities, except those provided in par. (2); b) foreign legal persons carrying on business through a permanent establishment / more permanent establishments in Romania; c) foreign legal entities with leadership in Romania; d) foreign legal persons deriving income from / or in connection with real estate located in Romania or from the sale / disposal of participation titles held in a Romanian legal entity; e) legal entities with headquarters in Romania, established according to the European legislation.

The scope of the tax is the following, the tax being applied: a) for Romanian legal persons, foreign legal persons with effective leadership in Romania, as well as legal entities with headquarters in Romania, established according to the European legislation, on the taxable profit obtained from any source, both in Romania and abroad; b) in the case of foreign legal entities that operate through a permanent establishment / more permanent establishments in Romania, on the taxable profit attributable to the permanent establishment, respectively on the taxable profit of the permanent establishment designated to fulfill tax obligations; c) for foreign legal persons deriving income from / or in connection with real estate located in Romania or from the sale / disposal of participation titles held in a Romanian legal person, on the taxable income of these activities / operations.

Another novelty introduced by the code Project is to eliminate the tax on dividends, starting with 01.01.2016.

Thus, according to art. 23 of the Project, are not taxable: a) dividends received from a Romanian legal entity; b) dividends received from a foreign entity paying the tax or similar tax profit corporation, located in a third country, as it is defined in art. 24 para. (5) letters c) with which Romania has concluded a double taxation convention, if the Romanian legal person who receives the dividends, holds from the foreign legal person, at the date of their registration, according to accounting regulations, for a continuous period of one year, at least 10 % of the share capital of the legal person that distributes dividends; c) the new value of participation titles or the amounts representing the increscent of the nominal value of the existing participation titles shares recorded as a result of incorporation of reserves, profits or issue premiums in legal entities in which the titles are held. These are taxable at the time of the sale, transfer for free, withdrawing capital or liquidation of the legal entity in which the titles are held, except those relating to the titles for which the conditions in a) and j) are fulfilled.