Changes to Form 112

Monitorul Oficial al Romaniei No 57 / 23 January 2014 has published Order No 1.977 / 2.757 / 1.580 / 2013 of the Deputy Prime Minister, the Minister of Public Finance, the Minister of Labour, Family, Social Protection and the Elderly, and the Minister of Health, which amends Order No 1.045 / 2.084 / 793 / 2012 of the Deputy Prime Minister, the Minister of Public Finance, the Minister of Labour, Family and Social Protection, and the Minister of Health that approved of the model, content, filing and handling procedures of the Declaration on the obligations related to the payment of social contributions, income tax and nominal records of the insured.

The changes refer to the obligation of natural and legal entities that are employers to file Form 112 by electronic transmission media.

The Order also provides for changes to Annex 1.1 referring to employer and Annex 1.2 referring to the insured, attached to Form 112, as well as to Annex 2 containing the list of tax debts, Annex 3 containing the list of subsidies / exemptions / deductions, Annex 4 including the list of the insured that are assimilated to employers, Annex 5 referring to types of the insured and Annex 7 containing instructions for the filling-in of Form 112.

The changes to the Order shall become applicable concurrently with the tax obligations for February 2014, excepting those related to leasehold income tax that is treated similarly to withholding tax, for which the change becomes effective on 1 January 2014.

TAX ALERT by Mazars Consulting / MAZARS ROMANIA

* Note: You may find Romanian, German and French versions of the newsletter in Mazars’ archive

* TAX ALERT contains a selection of the latest major issues occurred in the Romanian legislative framework, is intended only to provide information and, hence, shall not be deemed to provide professional advice or consultancy.  Therefore, we assume no responsibility in this respect.


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