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As usual, I synthesized the clear and useful answers of ANAF on this topic. I added some of my mentions. You can find in the article and the videos that we have made from which you can see step by step how to complete the unique statement.
question I made a request for a precompletion, how long before it’s processed?
ANAF Answer You can request a pre-filled statement via Virtual private space, with existing data in the system, if you already have a valid single statement submitted by pressing the “request a pre-filled statement” button. The prefilled statement will be downloaded from the “Messages” section.
Before submitting the corrective declaration, you must:
-Check the “corrective Muller” of the chapter in which you wish to correct the previously declared data;
-Modify the data accordingly in chapter I “Data on revenues made in the year 2017” and/or chapter II “Data on the estimated income tax/income norm to be carried out in Romania and social contributions due in 2018, after Case.
Question The coworker, the income norm, set up in 2018, submits the unique statement? has no other income
ANAF Answer You are required to deposit the single declaration by appropriately completing the CAP. II, as appropriate.
question Hello, for lawyers ‘ incomes, how to fill in the headings of the unique statement regarding CAS and CASS considering that they are insured in their own pension system? Estimated income is raliza in 2018 will be 60000 lei. Thanks a lot!
ANAF Answer Natural persons insured in their own social security systems and which do not have an obligation to ensure in the public pension system, according to the law, are not required to complete section 2, subsection 1, corresponding CAS. They will only fill subsection 2 related to CASS.
Completing my: The statement will give you a warning, no error, but warning. The statement will be valid and may be filed with warnings. The statement wants to make sure you’re not wrong! 🙂
question In the event that I submitted the 220 Declaration on estimated income, can I recalculate the estimated income in the single statement?
Answer ANAF even if you submitted the form 220 “income statement/Income Norm” for 2018, you must also deposit “a single declaration on income tax and social contributions owed by individuals” head. II, until 16 July 2018.
My completion:Yes, you can estimate another income. Only the amounts in the single statement will be taken into account. Moreover, if you do not estimate correctly this time, you may submit the single corrective declaration at any time.
question An incorporation established in February 2018 submitted the declaration with estimated income for 2018 in 30 days from its establishment. Does he also file a single statement?
ANAF Answer Yes, you have to deposit the single statement by completing the head. II, section I-data on the estimated income tax in Romania in the year 2018 and section II data on the contribution of social insurance and the contribution of health insurance estimated for the year 2018. Section II will be completed if you estimate that you will make revenues exceeding the ceiling of 22,800 lei (recalculated according to the number of months of activity) or if you choose to pay social contributions.
My completion: Any statement you have filed for the year 2018 will not be considered, only the unique statement will be taken into account and the amounts entrusted to it.
What is the term of payment for an
which was radiated in June 2018
? In the single statement, does the payment date appear on December 15, 2018 with bonus or March 2019? After all, what is the correct payment term for A radiator, on the date of filing of the single Declaration and of the acts of deletions at ANAF or March 2019?
ANAF Answer Payment of income tax and social contributions shall be made on the basis of the declaration by 15 March 2019 at the latest. Benefit from 5% Bonificația if payment is made in full until 15 December 2018.
Question Hello! If I have monthly income from independent activities of 700 RON, do I pay CAS and CASS at the minimum wage rate? I don’t have any more income. Thanks!
ANAF Answer In the situation presented by you. You don’t owe CAS and CASS. However, we mention that you can opt for the payment of CASS and CAS. In the event that you wish to opt for payment of contributions, the option shall be exercised by submitting the single declaration, CAP. II, section 2: Data on the contribution of social insurance and the contribution of health insurance estimated for the year 2018.
: Obviously, if you don’t pay, you’re not insured! It does not mean under any circumstances that you are insured, as many people have understood, only that you do not have the obligation to pay.
question For 2018 CF Art 118 of CF CAs is deductible, but about Cass does not say anything… Here you can interpret it as ded or neded because it does not write anything. I want a legal basis for which I would condisera Cass Undeductible
ANAF Answer Article. 118 of the tax code, for the income referred to in article 1. 61 lit. A) and a ^ 1) of the tax code, i.e. income from self-employment (as defined in article 67) and income from intellectual property rights (defined under article 70), the taxable annual net income shall be determined by summing up all Annual net revenue recalculated, deducted from the CAS due. As is apparent from art. 118 only CAS is deductible, CASS is not deductible to the calculation of annual income.
Below the following step-by-step models of the unique statement:
This post is also available in: Română