Declarația unică aferentă anului 2024
Single Return Corresponding to 2024
Author(s): Lucian CernuşcaSubject(s): Economy, National Economy, Public Finances, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: single return; natural persons; extra-salary incomes; tax obligations; Order of President of ANAF No. 6/2024;
Summary/Abstract: The Order of the President of the National Agency for Fiscal Administration No. 6/2024 provides the model, content and instructions for filling in the single return (Form 212), by means of which the taxpayers natural persons who achieve extra-salary incomes finalize their financial status for 2023 and estimate the incomes and social contributions due starting with 2024. The form includes a series of updates compared to the previous year. Thus, the adjustments to the single return are made following the amendments brought to the Fiscal Code by the Government Ordinance No. 16/2022, Law No. 142/2022, Law No. 296/2023, Government Emergency Ordinance No. 115/2023 and Law No. 412/2023. The article includes a case study aiming to emphasize the way of filling in the form in case of a taxpayer who finalizes his financial statement for the previous year and presents the informative data with regard to the estimated tax obligations due starting with 2024.
Journal: CECCAR Business Review
- Issue Year: 5/2024
- Issue No: 1
- Page Range: 31-42
- Page Count: 12
- Language: Romanian