Submission of the Single Statement (- on income tax and social contributions payable by individuals), on paper

In the Official Gazette of Friday was published Government Emergency Ordinance (OUG) 35/2019 for the adoption of fiscal-budgetary measures regarding the granting of loans from the State Treasury and for the modification and completion of some normative acts.

This leads to punctual changes to several normative acts. It refers to the cancellation of the obligation to submit the Single Statement (-on income tax and social contributions payable by individuals), only in electronic tax format.

Modifying the Fiscal Code – Modifying the procedure for submitting the Single Statement. Government Emergency Ordinance 35/2019 abrogates the obligation of individuals to submit the Single Statement (“on income tax and social contributions payable by individuals”) by long-distance electronic transmission

It is known that the procedure for declaring extra-salary income obtained by individuals who have the obligation to pay income tax was regulated by the Emergency Ordinance 18/2018  and, as the case may be, individuals have the obligation to pay social security contributions – pensions or social security contributions depending on the personal situation and type of income.

It has been stipulated that in 2018 the Single Statement (on income tax and social contributions payable by individuals) can be submitted both electronically and on paper.

Starting January 1st, 2019, the submission of the Single Statement can only be done through long-distance electronic transmission, according to art. 122 par. (5) of the Fiscal Code.

By the ordinance published today in the Official Gazette, this provision was cancelled. Of the Fiscal Code results that the submission of the Single Statement can be done both by electronic transmission and by depositing it on paper at the fiscal authority’s registry or it can be transmitted by post.