Tax Flash No. 27/2012
Order 1714/2012 approving the procedure for the cancellation of the obligation to pay the social security contribution, and the template and content of certain forms was published in Official Gazette 798/2012
- The Order approves the template and content of form 601 “Application for the cancellation of the obligation to pay social security contribution” through which taxpayers can request the cancellation of the obligation to pay the social security contribution (under certain conditions) in order to be removed from the fiscal evidence.
- Form 600 shall be submitted to the relevant fiscal authority together with justifying documentation attesting the taxpayer’s right to request the cancellation of the obligation to pay social security contribution. For the requests approved, the tax authorities shall issue a new tax decision establishing a nil contribution for the months following the one in which the condition for canceling the obligation to pay social security contribution is met.
- Clarifications are also brought regarding form 600 “Statement regarding the insured income under the public pension system”. Thus, in order to amend the insured income, taxpayers shall submit a rectifying Statement 600.