Taxpayers can contribute proposals to the draft order regarding the pre-completed Single Declaration 212 until November 29, according to a press release from the National Agency for Fiscal Administration.
„ANAF published this week, in the Decisional Transparency section on www.anaf.ro, the draft order of the President of the National Agency for Fiscal Administration for the approval of the procedure for pre-completion, verification and transmission of form 212 „Single Declaration regarding income tax and social contributions due by individuals”. It establishes how the entire procedure regarding the pre-completion form of the Single Declaration will work. Thus, starting with the income declaration period for 2025, ANAF will make available to taxpayers the Single Declaration already pre-completioned with the information existing in the database: the income earned and the income tax due, the calculation basis for the social security contribution and the social health insurance contribution, as well as the amount of contributions due, for the year of income generation, according to the information available in the databases. (according to art. III of Government Emergency Ordinance no. 128/2024 for amending and supplementing Law no. 227/2015 on the Fiscal Code and specific measures for digitalization, as well as for amending and supplementing certain normative acts),” the press release reads.
According to ANAF, individuals will only have to check, complete, if necessary, and submit the declaration.
The pre-completed Single Declaration will be made available to taxpayers online, in electronic format, when the taxpayer accesses the form through the Virtual Private Space (SPV) or in physical format, upon request at the ANAF headquarters, for persons not enrolled in the SPV.
ANAF states that it will make this data available to taxpayers no later than March 31 of the year following the year in which the income was earned. After verification, taxpayers must file the Single Tax Return by May 25, 2026.
The persons who must file the Single Declaration are individuals who earn income from independent activities, intellectual property rights, the transfer of the use of goods, investments, agricultural activities, forestry and pisciculture.
„ANAF invites taxpayers to submit any suggestions, observations and proposals regarding the draft order within 10 days from the date of publication, according to the provisions of Law 52/2003 regarding decision-making transparency in public administration. Thus, all those interested can send suggestions or observations regarding the draft order until November 29 this year. Proposals can be sent in writing, to the attention of the Communication, Public Relations and Mass Media Service – with the mention „In accordance with Law no. 52/2003,” the press release reads.AGERPRES
