Single Tax Rectifying Statement

The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form. In the situation were the natural person wishes to send a rectifying statement, he/she shall use the same f...

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Autor principal:	Lucian CERNUȘCA
Formato:	article
Lenguaje:	EN RO
Publicado:	The Body of Expert and Licensed Accountants of Romania 2021
Materias:	single tax rectifying statement declarative obligations rent independent activity order of the president of nafa no. 14/2021 Economic history and conditions HC10-1085 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/5f73886c36124abf8562790a78e5b542
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id	oai:doaj.org-article:5f73886c36124abf8562790a78e5b542
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spelling	oai:doaj.org-article:5f73886c36124abf8562790a78e5b5422021-11-26T12:59:44ZSingle Tax Rectifying Statement2668-892110.37945/cbr.2021.10.05https://doaj.org/article/5f73886c36124abf8562790a78e5b5422021-11-01T00:00:00Z https://www.ceccarbusinessreview.ro/single-tax-rectifying-statement-a166d/download-PDF/ https://doaj.org/toc/2668-8921The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form. In the situation were the natural person wishes to send a rectifying statement, he/she shall use the same form, ticking the adequate box in order to mark the fact that it is about a rectification. In this statement only one chapter or both chapters may be corrected, at al headings, as necessary. The tax-payers may rectify the estimated income tax until the 31st of December of the tax year. There is also the possibility of submitting a rectifying statement for the previous years (2018-2020), if the tax-payer finds that the information does not correspond with those in the previously submitted statements.Lucian CERNUȘCAThe Body of Expert and Licensed Accountants of Romania articlesingle tax rectifying statementdeclarative obligationsrentindependent activityorder of the president of nafa no. 14/2021Economic history and conditionsHC10-1085FinanceHG1-9999ENROCECCAR Business Review, Vol 2, Iss 10, Pp 35-44 (2021)
institution	DOAJ
collection	DOAJ
language	EN RO
topic	single tax rectifying statement declarative obligations rent independent activity order of the president of nafa no. 14/2021 Economic history and conditions HC10-1085 Finance HG1-9999
spellingShingle	single tax rectifying statement declarative obligations rent independent activity order of the president of nafa no. 14/2021 Economic history and conditions HC10-1085 Finance HG1-9999 Lucian CERNUȘCA Single Tax Rectifying Statement
description	The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form. In the situation were the natural person wishes to send a rectifying statement, he/she shall use the same form, ticking the adequate box in order to mark the fact that it is about a rectification. In this statement only one chapter or both chapters may be corrected, at al headings, as necessary. The tax-payers may rectify the estimated income tax until the 31st of December of the tax year. There is also the possibility of submitting a rectifying statement for the previous years (2018-2020), if the tax-payer finds that the information does not correspond with those in the previously submitted statements.
format	article
author	Lucian CERNUȘCA
author_facet	Lucian CERNUȘCA
author_sort	Lucian CERNUȘCA
title	Single Tax Rectifying Statement
title_short	Single Tax Rectifying Statement
title_full	Single Tax Rectifying Statement
title_fullStr	Single Tax Rectifying Statement
title_full_unstemmed	Single Tax Rectifying Statement
title_sort	single tax rectifying statement
publisher	The Body of Expert and Licensed Accountants of Romania
publishDate	2021
url	https://doaj.org/article/5f73886c36124abf8562790a78e5b542
work_keys_str_mv	AT luciancernusca singletaxrectifyingstatement
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Single Tax Rectifying Statement

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