The present order approves the forms used to declare income obtained by individuals.
Forms 205 and 206 shall be submitted in electronic format, according to the instructions provided in the Appendix no. 4 to the present Order. On the filling of form 205, the tax related to distributed dividends, but which were not paid to shareholders or associates by the end of the year in which annual financial statements were approved, will include under the statement related to the period in which the annual financial statements were approved.
These forms are used for completing the annual tax, for incomes obtained by individuals since January 1st, 2010. By September 15th of the year following the year for which taxation is made, the competent tax authority shall issue annual tax returns tax decisions based on data from annual income statements and other information put at its disposal.
Tax records on income tax from salaries, for employees who carry out their activity in secondary headquarters that are fiscally registered under the law, as payers of salaries and incomes assimilated to salaries, shall be filed by the taxpayer to the competent tax authority for its administration.
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