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Procedure regarding the recalculation of anticipated payment of taxes

Directive no. 2365/2014 issued by the president of the National Agency of Fiscal Administration for approving the Procedure regarding recalculation of anticipated payment of taxes was published in the Official Journal of Romania, Part I, no. 615 of 20th of August, 2014.

The normative act approves:

– the procedure regarding the recalculation of anticipated payment of taxes;

– the “Report regarding the recalculation of anticipated payment of taxes” form.

The Procedure regarding the recalculation of anticipated payment of taxes, established through decisions issued by the fiscal administration, applies to the following cases:

– the termination, throughout the fiscal year, of rental contracts for which the rent is calculated in lei, for persons who create income out of  giving up use of goods, except that which results from rent;

– the end of activity, throughout the fiscal year, or its temporary suspension, for persons who create income out of independent activities, agricultural activities imposed in real system, forestry and fish-farming;

– the correction of income recognition norms as a result of the cessation of activity throughout the year, of its temporary interruption, as well as a result of gaining/losing the quality of salaried employee;

– exceeding the number of 5 rooms to rent throughout the fiscal year by persons who create income out of renting rooms to tourists, with a capacity between one and 5 rooms, imposed on the basis of the income recognition norms;

– the completion of the object of activity, throughout the fiscal year, with one or more activities imposed with the help of income recognition norms by the taxpayers who create income out of independent activities imposed on the basis of income recognition norms;

– the completion of the object of activity, throughout the fiscal year, for taxpayers who create income out of independent activities imposed on the basis of income recognition norms, with one or more activities not included in the Nomenclature of independent activities for which the net income can be determined based on the annual income recognition norms.

Anticipated payments are recalculated at the demand of the taxpayer by the department with remit in managing fiscal statements of natural persons within the competent fiscal authority.

The recalculation of anticipated payment of taxes is made at the demand of the taxpayer as instructed by form 220 “Statement regarding estimated income/income recognition norm”, with the checking of the “Recalculation of anticipated payment” box on the form. The form 220 shall be accompanied by supporting documents explaining the taxpayer’s situation.

:: The source: JURIDICE.ro

Andreea BANU 

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