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Single Return Corresponding to 2024

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The Order of the President of the National Agency for Fiscal Administration No. 6/2024 provides the model, content and instructions for filling in the single return (Form 212), by means of which the taxpayers natural persons who achieve extra-salary incomes finalize their financial status for 2023 and estimate the incomes and social contributions due starting with 2024. The form includes a series of updates compared to the previous year. Thus, the adjustments to the single return are made following the amendments brought to the Fiscal Code by the Government Ordinance No. 16/2022, Law No. 142/2022, Law No. 296/2023, Government Emergency Ordinance No. 115/2023 and Law No. 412/2023. The article includes a case study aiming to emphasize the way of filling in the form in case of a taxpayer who finalizes his financial statement for the previous year and presents the informative data with regard to the estimated tax obligations due starting with 2024.

Suggested Citation

  • Lucian CERNUȘCA, 2024. "Single Return Corresponding to 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 31-42, January.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:1:p:31-42
    DOI: 10.37945/cbr.2024.01.04
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    More about this item

    Keywords

    single return; natural persons; extra-salary incomes; tax obligations; Order of President of ANAF No. 6/2024;
    All these keywords.

    JEL classification:

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

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