Romania Tax Agency Issues Guidance on Single Declaration for Individual Income Tax, Social Contributions

The Romanian National Agency for Fiscal Administration Feb. 13 issued guidance on a single declaration and social contributions. Topics covered include: 1) categories of taxpayers required to submit declarations; 2) submission deadlines and the rectification procedure for income tax declarations and social contributions; 3) the option to rectify the estimated income tax until Dec. 31 of the taxation year, except for taxpayers who don’t have an obligation to complete or who rectify the declaration under the conditions provided by the law; 4) methods for filing, including electronically through the Virtual Private Space service and the Declaration Submission service, in written ...