Tax Flash No. 16/2012

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Order 1,135/2012 amending Order 101/2008 for the approval of the template and content of the forms used for the declaration of taxes, duties and contributions subject to self – assessment or withholding regime was published in Official Gazette 582/2012

Further to the legislative changes applicable from 1 July 2012, the following fiscal liabilities will no longer be reported via the Form 100 – Statement regarding the payment obligations towards the state budget:

  • the income tax due for the revenues obtained by individuals from an association with a micro-enterprise, which does not generate a legal entity;
  • the income tax due for the revenues obtained by individuals from intellectual property rights;
  • the income tax due for the revenues obtained by individuals from accounting, technical, judicial and extrajudicial expertises;
  • the income tax due for the revenues obtained by individuals from activities performed based on civil contracts/conventions concluded as per the Civil Code, as well as based on agency contracts;
  • the income tax due for the revenues obtained by individuals from agricultural activities.

The provisions of the present Order shall apply starting with the tax liabilities due as from 1 July 2012 (having as reporting deadline 25 August 2012).

According to a draft Order made public on the National Agency for Fiscal Administration’s website, the above mentioned fiscal liabilities will be reported via the Form 112 – Statement regarding the social contributions and income tax liabilities and the nominal records of the insured individuals.

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