Tax Flash No. 13/2012
Order 874/221/2012 approving the template, content and aspects regarding the submission and administration of the ‘Statement regarding the insured income under the public pension system’, was published in Official Gazette 421/2012
The Order approves the template and content of Form 600 ‘Statement regarding the insured income under the public pension system’ and the related filling-in instructions, further to the amendments brought to the Fiscal Code starting 1 July 2012.
The Form should be submitted to the relevant tax authority by the taxpayers who fall within one of the categories mentioned under art. 29621, par. (1), let. a) – e) of the Fiscal Code, starting 1 July 2012.
The persons insured under the public pension system as per art. 6 par. (1) points I – III and V of Law 263/2010 regarding the unitary public pension system, as well as the ones benefiting from one of the pensions granted under the public pension system are not liable to submit Form 600.