Notification of the anually/quarterly system changes of reporting and payment of income tax.
In The Official Gazette of Romania, Part I, no. 9 of January 7, 2013 was published The Order of the President of the National Agency for Fiscal Administration no. 1994/2012 for the approval of the form (012) “Notification of the anually/quarterly system changes of reporting and payment of income tax.”
The enactment approves the model and the containment of the form Notification of the anually/quarterly system changes of reporting and payment of income tax.”
The form is used by tax payers to make the option of applying the annual declaration and payment of tax, or to give up this option.
This is submitted to the tax authorities until January 31, including the fiscal year which requires annual reporting system application and payment of tax, or the fiscal year for which the applying option of the sistem is cancelled.
Choice made for annual reporting system application and payment of tax is compulsory for at least 2 consecutive fiscal years.
The choice made for annual reporting system application and payment of tax is compulsory for at least 2 consecutive fiscal years.
>> The source: JURIDICE.ro