ANAF got here up with clarifications associated to the Single Declaration 2021, the doc that have to be submitted by all those that acquire earnings from impartial actions. This yr, there have been some modifications.
ANAF is getting ready a number of modifications for the shape often called the Single Declaration. There are, amongst different issues, new classes of payers – specifically those that obtained technical unemployment advantages through the Covid-19 pandemic. The shape has additionally been up to date and the deadline for submission has been prolonged.
Amongst those that must pursue these modifications are these paid on royalties, attorneys, but additionally individuals who obtained technical unemployment advantages through the Covid-19 pandemic and who pays tax, CAS and CASS for the quantities collected from state.
Every thing it’s essential know in regards to the 2021 Single Declaration
This yr, the deadline for sending to the Tax Workplace the only declaration on the estimated revenues in 2021 and the revenues realized in 2020 can be prolonged till Could 25, it’s proven in a draft Order of ANAF. It’s, in the interim, an order launched in public debate, however which outlines the path of this yr’s procedures.
The 2021 Single Declaration can even be despatched to the Tax Workplace by copyright beneficiaries, professionals and attorneys who’ve obtained technical unemployment advantages on account of the Covid-19 pandemic, who pays earnings tax, CAS and CASS for cash collected from the state, in response to economica.web.
Who’s it for?
Who should submit this kind:
- -some attorneys and people who acquire earnings completely from copyright and associated rights, who obtained the technical unemployment profit supplied for in artwork.XV of GEO no.30 / 2020, with subsequent amendments and completions
- – the professionals (as regulated by the Civil Code) who benefited from: the indemnity supplied in artwork. XV of GEO no. 30/2020; the allowance of 41.5% of the common month-to-month gross earnings, supplied in artwork. 3 of GEO no. 132/2020.
The Single Declaration 2021 is distributed to the Tax Workplace till Could 25, 2021 inclusive, for the declaration of finalization of the annual earnings tax and social contributions associated to the earnings realized in 2020. Additionally, those that go on the earnings estimate for 2021 should submit the shape till Could 25 inclusive.
The declaration is submitted inside 30 days from the date of the occasion / conclusion of the contract between the events, within the case of taxpayers who begin an exercise through the fiscal yr or of those that acquire earnings from the switch of use of non-public property, apart from rental earnings for which the taxation is last and which didn’t have, till that date, the duty to submit the only declaration.
What modifications seem within the Single Declaration 2021
- In Chapter I, sections 5 and 6 had been launched for establishing and declaring the fiscal obligations due for the indemnities supplied by GEO no. 30/2020 and by GEO no. 132/2020, which benefited some taxpayers.
- Additionally, in Part 4 of Chapter I had been launched the mandatory traces for the appliance of the provisions of Regulation no. 153/2020 concerning the deductibility of the acquisition value of digital fiscal money registers from the annual earnings tax;
- – the headings concerning the rental earnings for vacationer functions had been faraway from chapter II “Information on the estimated earnings tax / earnings norm to be made in Romania and the social contributions due for the yr ……… ..”;
- – part 7 “Abstract of the obligations concerning the earnings tax realized and the social contributions due, established by the present declaration” from Chapter I of the only declaration type has been up to date. – the directions for finishing the only declaration have additionally been up to date.
By GEO no. 30/2020 and GEO no. 132/2020 (with subsequent amendments and completions) regulated the granting of allowances for professionals, attorneys and people who acquire earnings solely from copyright and associated rights, in case of interruption or discount of exercise on account of the Covid-19 pandemic. For these incomes the taxpayers owe earnings tax, social insurance coverage contribution and social medical insurance contribution.
The place to seek out the types
The fiscal obligations are established by the taxpayer and are declared by way of the only declaration. By Regulation no. 296/2020 for the modification and completion of Regulation no. 227/2015 on the Fiscal Code, the fiscal regime relevant to the earnings from the rental for vacationer functions of the rooms situated in private property dwellings has been modified. Particularly, within the reporting fiscal yr, the online earnings is set primarily based on the earnings norm, whatever the variety of rooms rented for tourism functions, and the institution and declaration of fiscal obligations is made within the yr following the earnings technology.
Regulation 296 of 2020 additionally made some modifications concerning the recalculation of social contributions through the fiscal yr: Concerning the social medical insurance contribution: the recalculation of the contribution for people who begin working through the fiscal yr has been eradicated and / or to appreciate incomes from these supplied in artwork.155 let. b) -h) and for the individuals who through the fiscal yr enter in non permanent suspension of the exercise or stop their exercise (aside from the pure individuals who go for the cost of the contribution in response to artwork.180 of the Fiscal Code);
Concerning the social insurance coverage contribution, the recalculation has been eradicated within the case of people who through the fiscal yr enter a brief suspension of exercise or stop their exercise.