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The Single Statement Corresponding to the Year 2022

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The order of the president of the National Agency for Fiscal Administration No. 2127/2021 provides the model, content and instructions for filling in the single tax statement and the social contributions due by natural persons (form 212), by means of which the natural persons earning non-salary incomes finalize their financial situation for 2021 and estimate the incomes and the due social contributions starting with 2022. The form has been updated compared to the previous year, including a series of changes made to the Fiscal Code by the Law No. 296/2020, the Government Ordinance No. 8/2021 and the Emergency Government Ordinance No. 111/2021. The article also comprises a case study which renders the way of filling in the single statement in the case of tax payers finalizing their financial situation for 2021 and presents the data regarding the estimated income tax and the social contributions due for this year.

Suggested Citation

  • Lucian CERNUȘCA, 2022. "The Single Statement Corresponding to the Year 2022," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 25-36, January.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:1:p:25-36
    DOI: 10.37945/cbr.2022.01.04
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    More about this item

    Keywords

    single statement; non-salary incomes; fiscal obligations; support allowances;
    All these keywords.

    JEL classification:

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

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