 Single Tax Rectifying StatementLucian Cernușca
CECCAR Business Review, 2021, vol. 2, issue 10, 35-44 Abstract: The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form. In the situation were the natural person wishes to send a rectifying statement, he/she shall use the same form, ticking the adequate box in order to mark the fact that it is about a rectification. In this statement only one chapter or both chapters may be corrected, at al headings, as necessary. The tax-payers may rectify the estimated income tax until the 31st of December of the tax year. There is also the possibility of submitting a rectifying statement for the previous years (2018-2020), if the tax-payer finds that the information does not correspond with those in the previously submitted statements. Keywords: single tax rectifying statement; declarative obligations; rent; independent activity; Order of the President of NAFA No. 14/2021 (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:10:p:35-44 Access Statistics for this article CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR) |
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