Year: 2025
Type: article
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.
Source: CECCAR BUSINESS REVIEW
Author: Lucian Cernușca
Institution: Aurel Vlaicu University of Arad
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409035496