Amendment to the filling instructions of the form “Notification regarding the amendment of the annual/quarterly system of statement and payment of the income tax”

In the Official Gazette of Romania, part I, no. 41 of 17th January 2014, it has been published the Order of the President of the National Agency for Fiscal Administration no. 3853/2013 on the amendment to the Order of the President of National Agency for Fiscal Administration no. 1.994/2012 for the approval of the model and content  of the form (012) “Notification regarding the amendment to the annual/quarterly system of statement and payment of the income tax”.

The regulatory document amends the filling instructions of the form (012) “Notification regarding the amendment to the annual/quarterly system of statement and payment of the income tax”.
The form (012) is used by the taxpayers, persons who pay income tax, for performing the option of applying the annual system of the statement and payment of the income tax, respectively for turning down this option.

The form is submitted to the competent tax body until 31st January inclusively, of the tax year for which the application of the annual system of statement and payment of the income tax is solicited, respectively of the tax year for which the option for applying this system is turned down.

The taxpayers who have chosen, as of 1st January 2014, for the amended tax year, they shall submit to the competent tax body the form (012) within 30 days as of the beginning of the amended tax year.
The option performed for the application of the annual system of statement and payment of the income tax is mandatory for at least 2 consecutive tax years.

:: The source: JURIDICE.ro

Denis BORTIS

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