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Single Return for 2025

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The Order of the President of the National Agency for Fiscal Administration No. 7015/2024 provides the model, content, and instructions for completing the single return (form 212), by means of which individual taxpayers who earn extra-salary income finalize their financial situation for 2024 in Chapter I, Chapter II being dedicated to the possibility of opting in 2025 for the payment of the health insurance premium for the purpose of insurance in the public health system. Compared to the previous year, form 212 has undergone a series of updates and revisions, taking into account the changes that have occurred in the tax legislation in the recent period brought by Law No. 296/2023, Government Emergency Ordinance No. 115/2023, and Government Emergency Ordinance No. 128/2024. The occurrence of the first two aforementioned normative acts has the effect of amending the tax obligations of natural persons who achieve non-salary income, and the amendments/supplements brought by Government Emergency Ordinance No. 128/2024 aim at introducing the intelligent e-single return format, as well as simplifying the tax reporting obligations of taxpayers by eliminating the burden of establishing and declaring estimated tax obligations.

Suggested Citation

  • Lucian CERNUȘCA, 2025. "Single Return for 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(2), pages 39-49, February.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:2:p:39-49
    DOI: 10.37945/cbr.2025.02.05
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    More about this item

    Keywords

    single return; natural persons; extra-salary income; tax obligations;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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