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OFFICIAL GAZETTE 89/03.02 - Order no. 73/2011 dated on 27.01.2011 amending Order No. 101/2008 of the president of ANAF approving the model and content of forms used for declaring taxes, duties and contributions which are under the self-imposed or withheld at source regime

The present order approves the form 100 “Declaration on the payment obligations to the state budget” to be used starting with January 1st, 2011 for obligations having as statement deadline starting with February 25th, 2011.

 

Under this statement withholding tax for incomes obtained from intellectual property rights and from income obtained from activities carried out based on contracts / civil agreements concluded under the Civil Code Civil is to be declared only if the obligation to declare, calculate, withhold and pay social do not lie with the income payer. Otherwise, these taxes will be declared under the statement 112.

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