Forms used for the declaration of self assessment taxes or of taxes withheld at source

In the Official Journal no 75/2012 it was published Order no 70/2012 of the President of the National Tax Administration Agency, amending and supplementing the same President’s Order no 101/2008 approving the model and content of Forms used for the declaration of self assessment taxes, charges and contributions or of taxes withheld at source.

The most important amendments refer to:

  • New model of Form 101 containing the profit tax return which shall become effective when the annual tax obligations for 2011 are declared.
  • Instructions for the filling out of Form 100 containing the Declaration on payment obligations to the State Treasury.
  • Form 100 shall include the quarterly contribution on medicines payable from the National Health Insurance Fund and the Health Ministry’s budget. In this case, the Order provisions shall be applicable from the fourth quarter of 2011.

Source: Mazars

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