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OFFICIAL GAZETTE 897/31.12 - Decision no. 1397/2010 issued on 28/12/2010 on the model, the content, the modality of submission and the management of “The Declaration on the payment obligations of social contributions, income tax and the nominal record of insured persons”

This decision approves the form 112 “Statement regarding the payment obligations of social contributions, income tax and the nominal record of insured persons” that is used to declare social contributions, starting with the obligations of January 2011, having the deadline on February 25^th 2011 inclusive.

Individuals and legal entities having the status of an employer have the obligation to submit such statements by electronic means from a distance. As an exception, this statement may be filled on paper, signed and stamped according to law, accompanied by the statement on electronic support, until July 1^st, 2011.

Note: for reporting periods prior to January 1^st 2011, the taxpayers will submit corrective statements prepared according to the specific legislation in force over the period to which they refer to.

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OFFICIAL GAZETTE 897/31.12 - Decision no. 1397/2010 issued on 28/12/2010 on the model, the content, the modality of submission and the management of “The Declaration on the payment obligations of social contributions, income tax and the nominal record of insured persons”