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Single Statement Corresponding to 2023

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The order of the President of the National Agency for Fiscal Administration No. 2541/2022 provides the model, content and instructions for filling in the single statement regarding the income tax and the social contributions owned by natural persons (form 212), by means of which the natural persons taxpayers who achieve extra-salary income complete their financial statement for the year 2022 and estimate the income and social contributions owned for the year 2023. The single statement corresponding to the year 2023 presents a series of changes compared to the previous year, in the context of several amendments to the Fiscal Code by the Government Ordinance No. 16/2022, Law No. 370/2022 and the Emergency Government Ordinance No. 130/2021, but also of the most recent pandemic allowance for natural persons, provided by the Government Emergency Ordinance No. 2/2022. The article includes a case study aiming to emphasize the way of filling in this form in the case of taxpayers completing the financial statement for the year 2022 and presents the data with regard to stating the estimated income tax and the social contributions due for the year 2023.

Suggested Citation

  • Lucian CERNUȘCA, 2023. "Single Statement Corresponding to 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 50-61, February.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:2:p:50-61
    DOI: 10.37945/cbr.2023.02.06
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    More about this item

    Keywords

    single statement; natural persons; extra-salary income; fiscal obligations; the Order of the President of NAFA No. 2541/2022;
    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

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