News about the Content of some Forms Provided by the Tax Code

The Official Journal no. 72/2012 has published Order 52/2012 of the President of the National Tax Administration Agency, approving of the model and content of Forms provided under Title III of Law no. 571/2003, regarding the Tax Code.

The Forms referred to therein are the following:

  • 200 – Income Tax Return, regarding the income obtained from Romania and the Annex thereto
  • 201 – Income Tax Return, regarding the income achieved abroad
  • 204 – Annual Declaration of Income, which should be filed by associations without legal personality and entities that are subject to the tax transparency regime
  • 205 – Information Statement on withholding tax and gains/ losses by beneficiaries of income
  • 220 – Declaration of estimated income/ income standard
  • 221 – Declaration of Income from agricultural activities taxed in accordance with income standards
  • 222 – Information Statement on the commencement/ cessation of activity by natural entities working in Romania and obtaining salary income from abroad
  • 223 – Declaration of Estimated Income, which should be filed by associations without legal personality and entities that are subject to the tax transparency regime
  • 224 – Declaration of Salary Income obtained from abroad by natural entities working in Romania and by Romanian natural entities employed by diplomatic missions and consulates accredited to Romania
  • 230 – Application related to the use of the amount representing up to 2% of the annual tax and deduction of expenses for collective savings for housing
  • 250 – Annual tax decision on the income obtained from Romania by natural entities
  • 251 – Annual tax decision on the income obtained from abroad by natural entities
  • 260 – Tax decision on anticipatory payments representing tax and Annex to such Decision, establishing the net income on the basis of income standards
  • Accommodation Factsheet

The Official Journal no. 60/2012 has published Order no 53/2012 of the President of the National Tax Administration Agency, approving of the model and content of Form (096) – Declaration of amendments regarding abrogation of registration for VAT purposes under art. 152 (7) of the Tax Code, in the case of taxable entities registered for VAT purposes in compliance with art. 153, as well as of the Decision on the abrogation of registration for VAT purposes under art.152 (7) of the Tax Code.

Source: Mazars

This article is also available in: Romanian

This post is also available in: Romanian

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