Income tax

The Tax Authorities (ANAF) shall govern the procedure for the establishment of the annual personal income tax

Official Gazette No. 897/06.11.2019

  • Starting with the income obtained in 2018, the tax authorities will establish of its own motion the annual income tax for the taxpayers who have not submitted the single declaration regarding the income tax and the social contributions due by the natural persons, within the terms provided by the law;
  • The persons who obtain taxable income in Romania from independent activities, intellectual property rights, assignment of the use of goods, agricultural activities, forestry, fish farming, foreign incomes, transfer of securities and other financial operations are targeted;
  • Their identification will be based both on the information existing in the fiscal records of the authorities and on the exchange of information with third parties and tax authorities from abroad;
  • Establishing and notifying taxpayers who have not submitted the tax return on income tax due will be done after a situation has been established by the authorities, subsequent to the expiry of the legal time limit for the submission of tax returns (15th March of the year following the acquisition of the revenue);
  • The issuance of the taxation decision ex officio involves the obligation to pay the income tax due by the taxpayer, within 60 days from the date of the communication, unless the taxpayer obtains its cancellation.