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Single Tax Rectifying Statement

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form. In the situation were the natural person wishes to send a rectifying statement, he/she shall use the same form, ticking the adequate box in order to mark the fact that it is about a rectification. In this statement only one chapter or both chapters may be corrected, at al headings, as necessary. The tax-payers may rectify the estimated income tax until the 31st of December of the tax year. There is also the possibility of submitting a rectifying statement for the previous years (2018-2020), if the tax-payer finds that the information does not correspond with those in the previously submitted statements.

Suggested Citation

  • Lucian CERNUȘCA, 2021. "Single Tax Rectifying Statement," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 35-44, October.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:10:p:35-44
    DOI: 10.37945/cbr.2021.10.05
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    More about this item

    Keywords

    single tax rectifying statement; declarative obligations; rent; independent activity; Order of the President of NAFA No. 14/2021;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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