In 2021, the deadline for submitting the annual income statement for associations without legal personality and entities subject to the fiscal transparency regime, provided in art. 107 par. (5) and art.125 par. (4), is until April 15, 2021 inclusive. Within the same term, the appointed associate has the obligation to transmit to each associate member the information regarding the taxable income / net income / loss due to the distribution quota from the taxable income calculated at the association level or corresponding to the participation quota, according to the association contract, as the case.
