The income from independent activities includes: income from liberal professions, income from developing authorized activities and income from intellectual property rights.

The net income of the tax payer, from independent activities is taxed during the year by anticipated payments, in the account of annual tax, or by withholding, applying the tax ratio of 16%.

At the end of the year, once the annual income statement is registered with the authorities, the authorities are finalizing and adjusting the taxes due and paid.

The net income from agricultural activities is established on the basis of income norms or according to the actual registrations, on the grounds of the information contained in the simple accountancy.

The tax on the net income from agricultural activities is obtained by applying a percentage of 16% to the net income.