The Electronic Statement 112 Has Been Updated. Since When It Can Be Used? - Your strategic HR partner - Smartree

The Electronic Statement 112 Has Been Updated. Since When It Can Be Used?

Form 112The assistance program for filling in the electronic statement 112 has been updated by the National Agency for Fiscal Administration, following the changes of the form in January.Thus, by the joint order of the Ministry of Finance, Ministry of Labor and the Ministry of Health, number 1977/2757/1580/2013, published in Official Monitor no. 57 of January 23, 2014, the tax computed and withheld income per beneficiary will be declared in form 112 and not fiscal statement 205, as before.

The new rules apply starting with the tax obligations of January 2014 and the statement 112 will be used since February 1. IRS reporting deadline obligations is Tuesday, February 25.

The changes of the statement 112

The statement 112 has been amended by the following:

  • Updating the tax receivable – elimination of two types of claims: the contribution of individual health insurance due to people with incomes in the regime of withholding tax on income from agricultural activities referred to in Art. 71 letter d) of the Tax Code and the tax afferent income from agricultural activities according to the previous mentioned article;
  • The categories on working conditions in Appendix “Employer” were complemented with a new category – “other working conditions”;
  • The nomenclature “Insured type” was filled with a new category of insured – administrators companies, the companies/national companies and autonomous administration and representatives of the General Meeting of Shareholders and the Board of Directors;
  • The nomenclature “Type provided for other similar employer” was modified by removing the type of treatment provided with incomes in withholding tax on income from agricultural activities referred to in Art. 71 letter d) of the Tax Code;
  • Two new types were introduced in the nomenclature “Insured type for other similar entities assimilated to employer”:
  • Military personnel, policemen and civil servants with special status in the penitentiary system, passing directly in reserve or retired, at the termination of service without pension rights of national defense, public order and national security;
  • Individuals with incomes in the form of wages from employers who declare and pay nonresident individual social contributions according to Art. 296^19 par. (1^13) of Law no. 571/2003 updated

The Appendix “Insured” from section C of the declaration 112 has been changed to allow separate declaration, for the same insured, of each type of income for the reporting month.

Download the statement 112 updated

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