The form of the no.100 declaration has been amended, the line mentioning the owed minimum tax being erased.
For anticipated payments, in the annual profit tax account, the form is completed quarterly, in the line 1 “The owed amount” being written the amount representing a quarter of the profit tax owed for the preceding year, updated with the index of inflation.
The profit tax for the previous year, based on which the advance payments are determined, is the profit tax annually owed, according to the annual tax statement, without taking into account the advance payments made that year. Thus, for 2010, when establishing the advance payments the profit tax recorded in the account 691 will be taken into account, combined, as appropriate, with the amounts recorded in the account 698, if the taxpayers become profit tax payers in 2009 .
Taxpayers, who in the previous year were microenterprises, make quarterly advance payments, owed in the profit tax account, in the amount of a quarter of the microenterprises income tax owed in the previous fiscal year, updated with the inflation index. In this case, for the determination of the advance payments, the microenterprises income tax recorded in the account 698 will be taken into account.
The start-up payers are required to quarterly declare advance payments in the account of the profit tax at the level of the minimum annual tax afferent to the first installment of total revenues, stipulated in art. 18 para. (3) of the Fiscal Code, recalculated accordingly, for that taxable period.
The provisions of this Order shall apply beginning with the declaration of the payment obligations afferent to fiscal year 2010.
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