EY ROMANIA

  |  24.07.2013

Procedure for tax registration of non-residents with one or several permanent establishments in Romania

Order of the National Agency for Fiscal Administration amending the model and content of various tax returns

(Order no 877/9 July 2013 published in Official Gazette No. 432/16 July 2013)

 

The Order amends and completes Order no. 1950/2012 issued by the National Agency for Fiscal Administration on the model and content of tax returns. The amendments contain inter alia: the change of the annual profit tax return (i.e. 101 return), changes in the instructions for filling in the State budget tax liabilities return (i.e. 100 return) and 101 return.

 

The changes in the 101 return mainly reflect the requirements of the Fiscal Code as regards tax consolidation introduced starting with 1 July 2013 for foreign legal enities which have several permanent establishments in Romania. The respective entities have the obligation to submit the 101 return by 25 July 2013 for the period up to 30 June 2013 for each Romanian permanent establisment.

 

Order of the National Agency for Fiscal Administration approving the Procedure for tax registration of non-residents with one or several permanent establishments in Romania

 

(Order no. 877/9 July 2013 published in Official Gazette No. 439/18 July 2013)

 

The Order approves the Procedure for tax registration of non-residents performing activities in Romania through one or several permanent establishments. The procedure provides that the non-residents whish already perform activities under one or several Romanian permanent establishments tax registered in Romania as at 30 June 2013 have the obligation to submit declaration 013 by 31 July 2013 have the obligation to submit declaration 013 by 31 July 2013, along with certain documents.

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