This Order approves the model of the form 225 “Declaration on the calculation of the quarterly advance payment on annual net income taxable for gains from transfer of securities other than shares and exchange securities for closed companies”
This statement is completed by taxpayers based on information submitted by intermediaries, investment management companies or other payers of income tax under the provisions of the Fiscal Code, being used to declare net gains / net losses determined at the end of each quarter and the tax representing quarterly advance payment on annual net income taxable for gains from the transfer of securities other than shares and exchange securities for closed companies, starting on July 1, 2010.
According to instructions, taxpayers submit a single statement, regardless of the number of transactions performed or the number of brokers/investment management companies.
Attention, for the year 2010 will be filled only the amounts representing gains, losses, net income or net loss recorded cumulatively since July 1, 2010 until the end of the reporting quarter, without taking into account the gains, losses realized during the previous period.
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