Tax Flash No. 02/2013
Order 1994/2012 approving the template and content of form 012 “Notification regarding the amendment of the annual/quarterly system for declaring and paying corporate income tax” was published in Official Gazette 9/2013
- The Order approves the template of form 012 “Notification regarding the amendment of the annual/quarterly system for declaring and paying corporate income tax” and the related instructions.
- The form shall be used by corporate income taxpayers in order to opt for the application of the annual system for declaring and paying corporate income tax, respectively to waive this option.
- The deadline for the submission of Form 012 is 31 January, inclusive, of the fiscal year for which the application of the annual system for declaring and paying corporate income tax is requested, respectively of the fiscal year for which the option to apply this system is waived.
Order 1948/2012 approving the Norms for the completion of the Intrastat declaration was published in Official Gazette 6/2013 respectively Order 1940/2012 regarding the Intrastat thresholds for the collection of statistical information regarding the intra-Community trade of goods in 2013 was published in Official Gazette 9/2013
- The Intrastat threshold for intra-Community entries of goods was extended to lei 500,000, the previous threshold being lei 300,000.
- The Intrastat threshold for intra-Community departures of goods remains unchanged, namely lei 900,000.
