Completing the 101 Tax group return :
- Reporting period:
In the “Year” column, enter the calendar year for which the declaration is being completed (for example: 2022) in Arabic numerals. Taxpayers who fall under the provisions of article 16 paragraph (5), (51) and (52) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions, hereinafter referred to as the Fiscal Code, completes the year in which the modified fiscal year ended. Column “Period” – fill in the period representing the modified fiscal year, in the case of taxpayers who fall under the provisions of article 16 paragraph (5), (51) and (52) of the Fiscal Code.
- Section A “Taxpayer/payer identification data”:
In the “Tax identification code” box, fill in the tax identification code assigned according to the law to the legal entity responsible for the tax group. In the first box, enter the RO prefix, if the taxpayer/payer is registered for value added tax purposes. In the column “Name” enter the name of the responsible legal entity. The columns regarding the address are completed with the data regarding the address of the fiscal domicile of the responsible legal entity.
Section B “ Corporate tax data “:
Row 1 – is completed with the consolidated tax result of the tax group, which is determined by the algebraic summation of the tax results determined individually by each member of the tax group, according to the rules set out in Title II “Corporate Income Tax” of the Tax Code, taking into account the provisions of Article 427 of the same act, as follows:
– tax losses incurred by a member of the group prior to the application of the tax consolidation system in the field of corporate income tax shall be recovered, in accordance with the provisions of Article 31 of the Tax Code, by that member only from its taxable profits;
– tax losses incurred by a group member during the period of application of the tax consolidation system shall be recovered from the consolidated tax result of the group.
The positive consolidated tax result is taxable profit and the negative consolidated tax result is tax loss.
Row 2 – is completed with the amount of tax losses to be recovered from previous periods, recorded by the tax group after the date of its establishment.
Row 4 – is completed with the amount resulting from the application of the 16% rate to the positive consolidated tax result of the group.
Row 5.1 – is completed with the amount obtained from the algebraic summation of the amounts of taxes paid to a foreign state by each member of the tax group, determined in accordance with the provisions of Title II of the Tax Code and communicated to the responsible legal person.
Row 5.2 – the amount to be entered in this row is less than or equal to the difference between the amount entered in row 4 and the amount entered in row 5.1.
Line 5.2.1 – is completed with the amount obtained from the algebraic summation of the amounts representing the exemption from the payment of tax on reinvested profits, determined by each member of the tax group, in accordance with the provisions of Article 22 of the Tax Code, and communicated to the responsible legal entity.
Line 5.2.2 – is completed with the amount obtained from the algebraic summation of the amounts representing the income tax exemption, determined by each member of the tax group, in accordance with the provisions of Article 221 of the Tax Code, and communicated to the responsible legal entity.
Line 5.3 – is filled in with the amount obtained from the algebraic summation of the amounts representing corporate tax exemptions and reductions, determined by each member of the tax group according to the law and communicated to the responsible legal person.
The amount to be entered in this row is less than or equal to the amount entered in row 4, less the amount entered in row 5.1 and less the amount entered in row 5.2.
Line 5.3.1 – is completed with the amount obtained from the algebraic summation of the amounts representing the income tax exemption, determined by each member of the tax group, in accordance with the provisions of the Agricultural Cooperation Law no. 566/2004, as amended and supplemented, and communicated to the responsible legal entity.
Row 6 – the amount obtained from the algebraic summation of the amounts representing sponsorship and/or patronage expenses, expenses related to private scholarships, granted according to the law, as well as the amounts provided for in Article 25 paragraph (4) letter t) of the Tax Code, determined by each member of the tax group, within the limits and under the conditions provided for in Article 25 paragraph (4) letter i) of the Tax Code, and communicated to the responsible legal entity.
The amount to be entered in this row is less than or at most equal to the amount entered in row 4, less the amount entered in row 5.
Row 7 – the amount obtained from the algebraic summation of the amounts representing the purchase cost of the electronic fiscal cash registers, determined by each member of the tax group, in accordance with the Law no. 153/2020 for the amendment and completion of the Law no. 227/2015 on the Fiscal Code, as well as for the completion of the Law no. 170/2016 on the specific tax on certain activities, and communicated to the responsible legal person, is entered.
The amount to be entered in this row is less than or at most equal to the amount entered in row 4, less the amount entered in row 5 and the amount entered in row 6.
Row 8 – the amount obtained from the algebraic addition of other amounts to be deducted from the income tax, according to the law, determined by each member of the tax group and communicated to the responsible legal person.
The amount to be entered on this line is less than or equal to the amount entered on line 4, less the amount entered on line 5, less the amount entered on line 6 and less the amount entered on line 7.
Row 9 – the amount obtained from the algebraic summation of the amounts determined by each member of the tax group, representing the reduction of the corporate income tax, in accordance with the Government Emergency Ordinance no. 153/2020 for the establishment of some fiscal measures to stimulate the maintenance/growth of own capital, as well as for the completion of some normative acts, and communicated to the responsible legal entity.
The amount to be entered in this row is less than or at most equal to the amount entered in row 4, less the amount entered in row 5, less the amount entered in row 6, less the amount entered in row 7 and less the amount entered in row 8.
Line 11 – enter the amount representing the corporate income tax difference established by the tax inspection authorities for the tax year of reporting and which is included in the indicators of the form.
Row 12 – enter, for the reporting year, as the case may be, the amounts representing income tax or advance payments on account of income tax, declared quarterly on form 100, in the row “Amount payable”.
Line 13 – enter the amount obtained from the algebraic summation of the amounts determined by each member of the tax group, representing the amount deducted from the income tax, in the previous tax periods, related to the sponsorship/private scholarship/sponsorship, in cases where these have been refunded, according to Article 25 paragraph (12) of the Tax Code, and communicated to the responsible legal entity.
CONSOLIDATED CORPORATE INCOME TAX RETURN DETERMINED BY TAX GROUP YEAR |_|_|_|_|| PERIOD |_|_| |_|_| |_|_| – |_|_| |_|_| |_|_| |_|_| | 101 Tax group |
|_| Corrective statement
|_| Declaration lodged after cancellation of the subsequent verification reserve
Legal basis for submitting the declaration………………………..
|_| Declaration submitted by the responsible legal entity if for all members of the tax group the accounting regulations are issued by the B.N.R., respectively by the A.S.F.
A.Taxpayer/payer identification data
Tax identification code |__| |_|_|_|_|_|_|_|_|_|_|_|_|_| Cod CAEN |_|_|_|_| Name |________________________________________________________________| County |______________| Location |____________________| Street |_____________________| Number |____| Housing block |____| Unit |_____| Ap. |___| Postcode |______________| District |______| Telefone |________| Fax |__________| E-mail |___________| |
- Corporate tax data
Nr. crt. | NAME OF INDICATORS | AMOUNTS – lei – | |
1 | Group tax result: taxable profit/tax loss | 1 | |
2 | Tax loss to be recovered from previous years | 2 | |
3 | Taxable profit/tax loss, to be recovered in subsequent years (row 1 – row 2) | 3 | |
4 | Corporation tax (16%) | 4 | |
5 | Total tax credit (row 5.1 + row 5.2 + row 5.3) | 5 | |
5.1 | External tax credit | 5.1 | |
5.2 | Exempt corporation tax, of which: | 5.2 | |
5.2.1 | Exempt corporate income tax according to Article 22 of the Tax Code | 5.2.1 | |
5.2.2 | Exempt corporate income tax according to Article 221 of the Tax Code | 5.2.2 | |
5.3 | Corporate tax exemptions and reductions calculated according to the legislation in force, of which: | 5.3 | |
5.3.1 | Exempt income tax according to the Agricultural Cooperatives Act No 566/2004 | 5.3.1 | |
6 | Amounts representing sponsorship and/or patronage, private scholarships, within the limit provided by law | 6 | |
7 | Cost of purchase of electronic fiscal cash registers | 7 | |
8 | Other amounts to be deducted from income tax, according to the legislation in force | 8 | |
9 | Reduction of corporate income tax according to OUG no. 153/2020 | 9 | |
10 | Annual income tax (row 4 – row 5 – row 6 – row 7 – row 8 – row 9) | 10 | |
11 | Corporate income tax determined as a result of the tax inspection for the reporting tax year and reflected in the indicators in the form | 11 | |
12 | Income tax declared for the reporting year on form 100 | 12 | |
13 | Difference in corporation tax due as a result of sponsorship/private scholarship/patronage refund | 13 | |
14 | Difference in corporation tax due (line 10 + line 13) – (line 11 + line 12) | 14 | |
15 | Difference in corporation tax recoverable (line 11 + line 12) – (line 10 + line 13) | 15 |
Document containing personal data protected by the provisions of Regulation (EU) 2016/679
C.Identification data of the authorised representative
Surname, first name/name |_________________| | Tax identification code |_|_|_|_|_|_|_|_|_|_|_|_|_| |
Street |_______________| Number |____| Housing block |____| Unit |_____| Floor |____| Ap. |___| County /District |______________| Location |________| Postcode |______________| Telefone |_____________| Fax |____________| E-mail |_______________________| | |
Budgetary code: |______________________|
The present declaration represents a debt security and produces legal effects of the payment notification from the date of its submission, under the law.
Under the penalties of false declaration, I declare that the data in this declaration are correct and complete
Signature of taxpayer |_____________| | Signature of authorised signatory |_____________| |
Document containing personal data protected by the provisions of Regulation (EU) 2016/679
Legal basis:
-ANAF Order 310/2023 for the approval of the model and content of form 101 STEUERGRUPPE ”Consolidated declaration on corporate income tax determined by the tax group”, as well as for the amendment and completion of the Order of the President of the National Tax Administration Agency no. 3.386/2016 for the approval of the model and content of forms 101 ”Declaration on corporate income tax” and 120 ”Excise tax declaration”.
-Law No 296/2020 amending and supplementing Law No 227/2015 on the Fiscal Code
-Tax Code (approved by Law no.227/2015, published in the Official Gazette no.688 of 10.09.2015), as amended and supplemented;
-Methodological Norms for the application of the Tax Code (approved by HG no.1/2016).