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Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals

Author

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  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The article discusses a series of practical issues regarding the reporting method in the single return of extra-wage income obtained in 2024 by individuals. By May 26, 2025, these taxpayers will report the income achieved in Chapter I of the single return and will establish/finalize the annual income tax and social contributions, without completing the estimated income for 2025. For the income obtained in the fiscal year 2024, the tax obligations are those in force on the date of their achievement. In Chapter II of the single return, individuals have the possibility to opt for the payment of contribution for the purpose of insurance in the public health system. The single return can be submitted online, with an electronic signature or in the Virtual Private Space, directly to the registry of the tax authority or by mail, by registered letter.

Suggested Citation

  • Lucian CERNUȘCA, 2025. "Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(3), pages 60-72, March.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:3:p:60-72
    DOI: 10.37945/cbr.2025.03.06
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    More about this item

    Keywords

    single return; reporting; income tax; social contributions; Order of the President of the National Agency for Fiscal Administration No. 7015/2024;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K25 - Law and Economics - - Regulation and Business Law - - - Real Estate Law
    • L85 - Industrial Organization - - Industry Studies: Services - - - Real Estate Services
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
    • Z23 - Other Special Topics - - Sports Economics - - - Finance
    • 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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