Preparing for control data concerning payment obligations to the state budget

The preparation for control of the declared payment obligations to the state budget data
is made by consulting the Order of the President of the National Agency for Fiscal
Administration nr. 101 form 21st of January 2008 concerning the approval of content and
model of forms used for declaring taxes and contributions with a self assessment regime
The Declaration on payment obligations to the state budget can be completed and
submitted by the tax-payer who have this kind of obligations specified in the Nomenclature of
payment obligations to the state budget
Respecting notifiable conditions
The declaration term of the payment obligations to the state budget differs depending on types
of obligations:

Monthly until the 25th day of the current month, representing :

With holding tax according to the legislation concerning personal income tax
Salary income tax
Tax on income from intellectual property rights
Tax on financial accounting expertise, on juridical and extra juridical expertise
Tax on incomes that come from activities performed under civil contracts concluded
according to the Civil Code
Tax on incomes from activities performed under contracts of agent , commission or
commercial mandate
tax on income from dividends distributed to individuals
tax on interest income
tax on pension income
tax on income from prizes and gambling
tax on income from transfer of real estate from the personal property
other income tax on individuals
tax on crude oil from internal production
tax on dividends distributed to legal entities
tax on incomes obtained from Romania by nonresidents, individuals or legal entities.
Payment shall from legal entities for disabled individuals
social stamp tax on gambling
social stamp duty on imported new vehicles with a minimun displacement of 2000 cm

Payments can be made quarterly until the 25th day of the month following the reporting period
for payment obligations, representing:
-

Prepay in anual income tax, owed by banking companies, Romanian legal entities,
income tax, payable by Romanian legal entities
income tax from associations, owed to individuals

income tax owed by foreign entitites, other than the ones mentioned above:
income tax owed by foreign entities that are developing their activities and have a
permanent location in Romania
income tax, from associations without legal personality
income tax, owed by foreign legal entitites that sell or assign real estate properties
located in Romania
microenterprises income tax
income tax on microenterprises that come from associations, owed to individuals
salary income tax
mining and oil royalties
tax incentives stipulated in art. 38 of 571/2003 law

Another option to make payments is the half-yearly payment, until the 25th day of the
month following the reporting period for the obligations of tax payments on income from wages
and withholding tax.
Other terms:
- until December 25 of the current year for tax payment obligations representing the
activity of prospecting, exploration and exploitation of mineral resources
- until the 25th of the month in which the payment obligation is provided, for gambling
tax.
- until the 25th of the month following the month in which the legal deadline for
submission of the balance sheet is provided, if the special law doesnt provide otherwise,
for the payment obligations representing payments shall from the net profile of
autonomous administrations , national companies and firms.
- Until the payment deadline stipulated by law , for the next payment obligations:
Tax on dividends, tax on dividends, if the dividends distributed were not paid by the
end of the year in which annual financial statements were approved.
tax on interest income, for incomes based on civil contracts
tax revenues from the liquidation of a legal entities
tax on the gain from transferring legal property rights over securities, in case of closed
companies.
The declaration concerning payment obligations shall be submitted to the tax authority
in whose fiscal record the taxpayer is registered. The declaration concerning payments at the
state budget is completed using the assistance program.
The form is submitted on paper format, signed and stamped as the law provides, encoding the
information with the barcode.
Large taxpayers submit the form via electronic means of distance transmission through
national electronic system , as the law provides.
Taxpayers who own a digital certificate can submit the form via electronic means of distance
transmission, on the Ministry of Economy and Finance site, National Agency for Fiscal
Administration portal.

Checking the reporting period

The obligation month number is checked, or the number of the last month of the
reporting period (eg. :01 for January or 03 for the first quarter). Also the year for which is
completed the statement is checked .
Verification of payer identification data
The taxpayer that is preparing for future control actions is checking the fairness of the
tax identification code assigned to him, as the law provides.
The name of the payer is checked, among with his address.
Preparing data control for tax receivable
For every tax in the Nomenclature of payment obligations, for which there are
declarative obligations in the reporting period, must be completed in the same form a table
generated by the assistance program, registering amounts representing the obligations established
in the reporting period to which the return relates , in accordance with the instructions below.
The payment obligations that were wrongly declared in the form can be corrected.
Preparatory aspects in order to verify the control accuracy will consider the following types of
data:
- Name of the payment obligation, according to the Nomenclature of payment obligations
to the state budget
- The amount owed that represents the tax in the reporting period
- The payment amount
- The amount that must be recovered
- total payment obligations
- amount representing payment obligations to the state budget for the reporting period ,
respectively the total amounts claimed for each tax
Specific aspects of data verification concerning various types of taxes
For the taxes that can be found at 1,5-32 and 35 positions in the Nomenclature of
payment obligations to the state budget, the taxpayer must verify the correctness of the following
data:
- amount owed, representing the amount of tax during the reporting period
- payment amount
For prepayment in annual profit tax account, set to position 1in the Nomenclature of payment
obligations to the state budget, the 100th form must be completed quarterly periods of time in
accordance with art. 34 of Law 571/2003, with the specific modifications, as it follows:
-

the amount owed, amount representing a quarter of the income tax due for the previous
year
the payment amount

For the taxes that can be found at 2-4 positions in the Nomenclature of payment
obligations to the state budget, aims accuracy of the data on:
- the amount owed. This amount represents the income tax due for the reporting period ,
calculated as the difference between the income tax due , cumulative from the beginning
of the year and the income tax due.
- The payment amount
The following taxpayers dont complete the form:
- nonprofit organizations
- taxpayers who derive income mainly from cereals and industrial crops , fruits and
viticulture
Just in case the payer of income is not a Romanian legal person, the obligation of
declaring the income tax goes to the foreign legal entity who derives the income mentioned in
para. 1 of Art. 30 of law no. 571/2003.
In case the tax payer is a Romanian legal entity, the payment obligations belong to the
income tax payer. In case of associations without legal personality, the amount that must be
recovered is checked, meaning the amount representing recoverable income tax for the
reporting payment period.