ANAF responds: When you have to fill the tax resident form for Romania

ANAF responds: When you have to fill the tax resident form for Romania

This post is also available in: roRomână

Extremely clear and object answers from the ANAF, with the official confirmation of what I said


in this video

, namely that
If you left the country before the law enters into force (year 2012) You do not have the obligation to deposit the form.
The exact answers given by ANAF, in the article.

But, although you do not have the obligation to deposit, this form can save you from a double taxation, depends very much on the situation you are in and what kind of income you obtain. As ANAF insists in an answer (see below) This form is submitted to avoid double taxation, it is for your benefit to deposit it in certain cases. Everyone focuses on avoiding filing a form, and not on what sits behind this form.

All right, we’re done with personal forays, moving on to ANAF answers. You have red to read and remember.

question: Hello, I am permanently moved from the country of the year 2013 and I work in the UK with a contract of employment, in this case is it necessary to change the tax resident?

ANAF Answer: Yes, in the event that you left Romania in the year 2013, youwere required to complete and transmit the form “questionnaire for establishing the tax residency of the natural person when leaving Romania”. The form together with the supporting documents may be sent by post with acknowledgement of receipt or may be lodged via an authorized representative at the premises of the tax body.

The form can be downloaded from our website by accessing the following link:
Https://static.anaf.ro/…/formulare/A2_OMFP_1099_2016.pdf

question: If the agreement on double taxation between Romania and Spain has been signed, do we still have to present those acts on tax resistance?

ANAF Answer: Even if a convention for the avoidance of double taxation is signed between Romania and Spain in order to enforce its provisions, it is necessary to establish tax residency by submitting the form “questionnaire for establishing residence Taxation of the natural person when leaving Romania. “

question: I’m a Romanian citizen with a resident in Norway. I have a full time employment contract in Norway and I pay all the taxes for it in Norway. And I have another 2-hour work contract in Romania for paying taxes in Romania. I have read in international law that some fees should not be paid twice for both contracts: for example, health? Please can you advise me what is the best way to pay taxes and tell me what should be paid and what not and where to address? Thank you!

ANAF Answer: Natural persons who derive income from salaries or assimilated wages, both in Romania and in the territory of a Member State of the European Union, of a Member State of the European Economic area or of the Swiss Confederation for which The competent authorities of these States or the designated bodies of such authorities shall determine that, for income incurred outside Romania, the legislation applicable in the field of compulsory social contributions is that in Romania, are required Payment of compulsory social contributions

question: I am an I do activity in the country, in the EU and in non-EU countries. When I leave the country, I don’t know the date of return. This is based on the termination of the work. During uni years I work different periods in different states, but in no remaining state do not exceed the number of 182 days. What obligations I have in this case. Thank you in advance for your reply.

ANAF Answer: Within the limits of the information provided, you are required to complete the form “questionnaire for establishing the tax residence of the natural person when leaving Romania” Only, if you leave the country for a period or more periods of residence abroad which exceed a total of 183 days, during any period of 12 consecutive months.
In the event that the number of days of stay abroad does not exceed 183 days, you have declarative and payment obligations in Romania for income derived from the activity carried out as an authorized natural person.

question in continuation of the above: On departure I do not know if I will exceed the 183 days. It is possible that when I leave I have information that I will return in two weeks, but to intervene other contracts and return to 182 day. Then go to another country for a period of less than 182 days. When do I submit the questionnaire?

ANAF Answer: If you leave again after staying 182 days abroad, during any 12 consecutive months, so you will stay longer than 183 days you must submit the form “questionnaire for determining the tax resident of the person When leaving Romania “30 days before departure from Romania, to the tax body where you are domiciled, accompanied by any documents that may be the basis for determining the tax residency.

question: Hello! I have been out of the country since the year 2003 and since 2007 I work in Italy with a registered legal contract for which my employer pays the necessary taxes to the Italian state. I Am resident in Italy but stable residence in Romania where the last employment contract has ceased since the year 2002. Do I have debts to the Romanian state? Or is it enough to change my tax residency in Italy?

ANAF Answer: In your case you are not required to complete the form “questionnaire for determining the tax resident of the natural person at Plecareadin Romania”. In order to clarify the tax situation, you must contact the tax body within the range of which the domicile is located in Romania.

Question: Hello, I would like to ask if I have NIE from 2004
I still have to fill out this tax residency application, I’m working with the contractor here in Spañia. And now I ask if the husband who does not work but has NIE of 2007 must do something or as it says in the inform, who left until 2012 no longer has to do anything , thanks and goodbye, lots of health.

ANAF Answer: If you. You are away in Spain from 2004 and your husband. From 2007, you are not required to deposit the questionnaire, the obligation is only for persons who have left the territory of our country since the date of entry into force of the Order of the Minister of Public finance No. 74/2012.

In the situation where you and your spouse still have a domicile in Romania, you are treated as natural persons residing in Romania and are considered as tax residents in Romania, having the tax obligations specific to this category. We believe that it is to your advantage to clarify where you have tax residence to avoid the tax van and to be eligible for external tax credit. In this case you can announce the establishment of tax residency in Romania. Informing the Romanian tax authority will allow it to apply, where appropriate, the conventions to avoid double taxation and social security regulations.

question: Hello, I am away in Italy from November 2008 where I work with contract as Badanta. The question is; If I do not own in Romania absolutely nothing (neither the House nor the land nor the car, nor other benituri of the other nature), is it necessary to send the certificate of tax resident from Italy to ANAF in Romania? The second question is, if I send by post (if I have to send) tax residency, copy contract work, copy Bubbles n Italy and copy bulletin Romania, I have to send other forms type 201 and if so, how do I get them?

ANAF Answer: If you are a tax resident in Italy, where luraţi with employment contract from the year 2003, you do not have to fill in the form “questionnaire for determining the tax resident of the natural person when leaving Romania” and you should not send Tax Residency certificate from Italy to ANAF in Romania. For income from salaries obtained from Italy you do not have the obligation to deposit the 201 declaration. In order to clarify the tax situation, you can contact the tax body within the range of which the residence is located in Romania.

question: The person gone abroad, has a resident there, works with contract work there. He’s filing his residency questionnaire at ANAF. It has the house and the car registered in Romania. Where will he pay the car tax and the house, in Romania or in the country where he has his residency?

ANAF Answer: The tax residence shall be determined by any State (both Romanian and other States) in which individuals live, especially those who move from one country to another. The determination of the tax residence is necessary in order to be able to determine the state in which a person will fulfil his tax obligations and to avoid double taxation (i.e. taxation in both states) in the situation in which they exist with that state concluded a convention in this respect. Depending on the provisions of the Convention, the income or property tax is due either in Romania or in the other state. Both motor and household taxes do not fall within the scope of ANAF and therefore please contact DITL.

This post is also available in: roRomână

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Luiza Daneliuc

Blog despre viata unui contabil in Romania. O sa fiti surprinsi dar si contabilii sunt uameni. :)

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