The fiscal statements that have deadline on the 25th of the month must be submitted no later than December 22, according to an announcement of the Ministry of Finance. Although initially in the calendar on the ANAF website was established the December 19 as the deadline for submission, the term was extended.
Thus, until 22 December 2014, the following documents must be submitten to ANAF:
- The form 100, statement regarding the payment obligations to the state budget;
- The form 112, statement regarding the payment obligations for social contributions, income tax and nominal record of insured persons. The individuals and the legal persons who act as employers must submit this form for November.
The updated version on 12/04/2014 of the form 112 can be downloaded here.
Also, until December 22, 2014, taxes and fees for November shall be paid, such as:
- Payroll tax (with payment order made separately for the headquarters and every registered office, if applicable);
- Tax on income from independent activities, the withholding regime;
- Tax on dividend income paid in September;
- Withholding tax in the previous month – is paid by the taxpayers who have income from intellectual property rights, contracts / civil conventions and agent contract, accounting, technical, judicial and extrajudicial expertise, by the taxpayers who obtain income individuals from an association with a legal person, by those who obtain income from prizes and gambling, as well as by non-residents who obtain income;
- Income tax – related prepayment fourth quarter 2014 – is paid by taxpayers who obtain income from independent activities, from rental property, except income from farming and income from agricultural activities under Art. 71 of the Tax Code;
- Social insurance contribution (pension);
- Contribution to health insurance – fourth quarter – is paid by the taxpayers referred to in art. 296^21 para. (1) letters a) – e), h) and i);
- Contribution to the Unemployment Insurance Fund;
- Insurance contribution for work accidents and occupational diseases.
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