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Approval of the pattern and content of informative declaration forms

In The Official Gazette of Romania, Part I, no. 924 from December 14, 2015 was published the President Order of the National Agency for Tax Administration no. 2727/2015 approving the model and content of briefing declaration forms.

The legislative measure approved the model, content and instructions for filling out the following financial forms:

– “Informative statement regarding the incomes of a salary or wages assimilated nature, including the remuneration of administrators and other persons treated as such, residents of other Member States of the European Union, achieved in Romania”;

– “Informative statement regarding life insurance products drawn out by residents of other Member States of the European Union in Romania”.

The first statement is put in by payers of incomes of a salary or wages assimilated/remunerations of administrators and other persons treated as such, which have the promise to calculate, withhold and transfer the tax on income from such payment. They hand out to fiscal bodies within ANAF by filling out the informative statement, the necessary information for automatic exchange of information regarding the residents of other Member States of the European Union who achieve incomes from Romania as administrators or being in management positions treated as such, under the law in force in Romania. The individuals for who are filled out the informative declaration are individuals, resident in other Member States.

The second form is put in by insurers, who are defined in Law no. 32/2000 on insurance business and supervision (ie insurance companies, Romanian legal persons authorized to carry out insurance business, mutual insurance companies and branches of such companies from a Member State or in a third country), which hand over to fiscal bodies within ANAF by filling out the informative statement, information needed for the automatic exchange of information regarding the residents of other Member States of the European Union, as insured, beneficiary, premium payer, contractor (owner) within life insurance draft bills drawn out in Romania.

:: The Source: JURIDICE.ro

Andreea Vicovan

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