Académique Documents
Professionnel Documents
Culture Documents
The preparation for control of the declared payment obligations to the state budget data
is made by consulting the Order of the President of the National Agency for Fiscal
Administration nr. 101 form 21st of January 2008 concerning the approval of content and
model of forms used for declaring taxes and contributions with a self assessment regime
The Declaration on payment obligations to the state budget can be completed and
submitted by the tax-payer who have this kind of obligations specified in the Nomenclature of
payment obligations to the state budget
Respecting notifiable conditions
The declaration term of the payment obligations to the state budget differs depending on types
of obligations:
Payments can be made quarterly until the 25th day of the month following the reporting period
for payment obligations, representing:
-
Prepay in anual income tax, owed by banking companies, Romanian legal entities,
income tax, payable by Romanian legal entities
income tax from associations, owed to individuals
income tax owed by foreign entitites, other than the ones mentioned above:
income tax owed by foreign entities that are developing their activities and have a
permanent location in Romania
income tax, from associations without legal personality
income tax, owed by foreign legal entitites that sell or assign real estate properties
located in Romania
microenterprises income tax
income tax on microenterprises that come from associations, owed to individuals
salary income tax
mining and oil royalties
tax incentives stipulated in art. 38 of 571/2003 law
Another option to make payments is the half-yearly payment, until the 25th day of the
month following the reporting period for the obligations of tax payments on income from wages
and withholding tax.
Other terms:
- until December 25 of the current year for tax payment obligations representing the
activity of prospecting, exploration and exploitation of mineral resources
- until the 25th of the month in which the payment obligation is provided, for gambling
tax.
- until the 25th of the month following the month in which the legal deadline for
submission of the balance sheet is provided, if the special law doesnt provide otherwise,
for the payment obligations representing payments shall from the net profile of
autonomous administrations , national companies and firms.
- Until the payment deadline stipulated by law , for the next payment obligations:
Tax on dividends, tax on dividends, if the dividends distributed were not paid by the
end of the year in which annual financial statements were approved.
tax on interest income, for incomes based on civil contracts
tax revenues from the liquidation of a legal entities
tax on the gain from transferring legal property rights over securities, in case of closed
companies.
The declaration concerning payment obligations shall be submitted to the tax authority
in whose fiscal record the taxpayer is registered. The declaration concerning payments at the
state budget is completed using the assistance program.
The form is submitted on paper format, signed and stamped as the law provides, encoding the
information with the barcode.
Large taxpayers submit the form via electronic means of distance transmission through
national electronic system , as the law provides.
Taxpayers who own a digital certificate can submit the form via electronic means of distance
transmission, on the Ministry of Economy and Finance site, National Agency for Fiscal
Administration portal.
the amount owed, amount representing a quarter of the income tax due for the previous
year
the payment amount
For the taxes that can be found at 2-4 positions in the Nomenclature of payment
obligations to the state budget, aims accuracy of the data on:
- the amount owed. This amount represents the income tax due for the reporting period ,
calculated as the difference between the income tax due , cumulative from the beginning
of the year and the income tax due.
- The payment amount
The following taxpayers dont complete the form:
- nonprofit organizations
- taxpayers who derive income mainly from cereals and industrial crops , fruits and
viticulture
Just in case the payer of income is not a Romanian legal person, the obligation of
declaring the income tax goes to the foreign legal entity who derives the income mentioned in
para. 1 of Art. 30 of law no. 571/2003.
In case the tax payer is a Romanian legal entity, the payment obligations belong to the
income tax payer. In case of associations without legal personality, the amount that must be
recovered is checked, meaning the amount representing recoverable income tax for the
reporting payment period.