The sole account through taxpayers pay taxes was amended by ANAF Order no. 223/2014, published in Official Monitor no. 114/17.02.2014. The old account 20.47.01.01 “Revenue of the state budget – budget amounts for sole account in under distribution” is replaced with 20.A.47.01.00 account “Budget amounts for sole account in under distribution”.
The order states that the new account will be used to pay taxes, for the tax obligations of January 2014.
With the changed of the sole account, the name nomenclature tax obligations due to the state budget in the Nomenclature of the tax obligations due to the state budget, which shall be paid in a sole account 20.A.47.01.00 “Budget amounts for sole account, during the distribution” has also been modified.
In this nomenclature, new taxes are introduced to be paid in a sole account by physic or legal non-resident persons:
- Tax on dividend income obtained from Romania;
- Tax on interest income obtained from Romania;
- Tax on income from royalties obtained from Romania;
- Tax on commission income obtained from Romania;
- Tax revenues in Romania in sports and entertainment;
- Tax revenues representing remuneration received by non-resident legal persons who act as administrator, founder or member of the board of a Romanian legal person;
- Tax on income from services performed in Romania and outside Romania;
- Tax on income from prizes granted at contests in Romania;
- Tax revenue from gambling practiced in Romania;
- Tax on income from the liquidation of a Romanian legal person.
In the sole account 20.A.47.01.00 “Budget amounts for sole account in under distribution” are also paid: income tax on salaries, pension income tax, corporation tax, income tax micro tax on income from intellectual property, tax on interest income.
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