Starting 14 May 2010 the tax income for real-estate property transfer from the personal patrimony, retained by public notaries, related to operations of transferring the property right, starting with this date, shall be paid in the state income budget account 20.03.01.18 “State budget income – income taxes for real-estate property transfers from personal patrimony”. Previous to these provisions, the tax shall be transferred in the account “State budget income – amounts collected for the state budget in the single account”.
Together with the Declaration regarding the payment obligations to the state budget the public notaries shall draw up and submit on a monthly basis a slip regarding the distribution to territorial administrative units of the amounts representing the income tax from transfers of real-estate properties from the personal patrimony, drawn up according to the format provided in the annex to the order.
For payment obligations related to operations of property right transfer concluded between 14th and 31st May 2010, the slip shall be submitted to the fiscal administration body by 30 June 2010, accompanied by a copy of the payment document by which the amounts were transferred into the state budget income account 20.03.01.18 “State budget income – amounts collected for the state budget in the single account”.
© 2024 Contexpert Consulting SRL. All rights reserved.
For comments and / or suggestions please visit our Contactpage.