Single Return for 2021

CECCAR Business Review

Lucian CERNUȘCA¹ 

[1] "Aurel Vlaicu" University of Arad;

关键词: single return;    tax liabilities;    allowances;    geo no. 30/2020;    geo no. 132/2020;   

DOI  :  10.37945/cbr.2021.02.05

来源: DOAJ

【 摘 要 】

The Order of the President of the National Agency for Fiscal Administration No. 14/2021 provides the model, content and the instructions for filling out the single return for personal income tax and social security liabilities of natural persons, through which tax payers that are natural persons and obtain income from sources other than their job engross their financial situation for the year 2020 and estimate their income and related taxes for 2021. This year, form 212 introduces a series of new requirements. Thus, two distinctive sections are introduced in order to establish and state the tax liabilities of tax payers for the allowances obtained from the government, as provided for by the Government Emergency Ordinance No. 30/2020 and the Government Emergency Ordinance No. 132/2020. Furthermore, a distinctive field regarding the acquisition cost of electronic cash register tills has been introduced in section I.4 of Chapter I, for the purposes of implementing the requirements of Law No. 153/2020 regarding the deductibility of the acquisition cost of such devices from the annual income tax. At the same time, the content of Chapter II relating to the incomes obtained from renting out premises for touristic purposes has been deleted, and the instructions for filling out the form have been updated.

【 授权许可】

Unknown