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The single statement, which sparked controversy early in 2018, returns to the present. ANAF Announces Deadline for Taxpayers to Introduce this Statement
ANAF has published a guide to the 2018 Single Return to help taxpayers submit it in a timely manner
The article continues after recommendations [19659004] Who submits the single declaration 2018
According to ANAF, the single declaration is filed with natural persons who, individually or in a form of association, make income or losses from Romania and / or from abroad. In addition, it also concerns people who owe income tax and mandatory social security contributions, in accordance with the provisions of the Tax Code.
Also included are individuals who do not earn income and who choose to pay the social security contribution.
2018 Single Declaration Submission Deadline
According to ANAF, the deadline for submission of the Single Return in 2018 is 16 July. The natural persons who submit it have the following obligations:
– declare the income of Romania and / or abroad during the last year, 2017;
– declare income tax / income tax to
– Report estimated employment income as payer of payroll taxes and, if applicable, statement of contributions social contributions due during the fiscal year 2018.
For taxpayers who begin an activity during the fiscal year, the return is filed within 30 days of the occurrence of the event. The same is true for taxpayers who derive income from the disposition of personal property, with the exception of rental income whose taxation is final and which have not yet been required to file. only one declaration
. the term for taxpayers starting an activity in December. They must file the single return by March 15, including the year following the year of income
See also how to complete the single declaration of 2018.
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