Single Return Corresponding to 2024

Lucian Cernușca
Additional contact information
Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2024, vol. 5, issue 1, 31-42

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.

Keywords: single return; natural persons; extra-salary incomes; tax obligations; Order of President of ANAF No. 6/2024 (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/single-return- ... -a363d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/single-return- ... 2024-a363a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:5:y:2024:i:1:p:31-42

DOI: 10.37945/cbr.2024.01.04

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)
Bibliographic data for series maintained by Radu CIOBANU ().