In the Official Gazette no. 802 of August 20, 2021, Order no. 1251 of ANAF on amending and supplementing OPANAF no. 2862/2019 for the approval of the procedure regarding the ex officio establishment of the annual income tax on individuals, as well as the model and content of some forms
Thus, OPANAF no. 2862/2019 is supplemented with provisions regarding the attributions of the fiscal bodies to establish ex officio the annual income tax, in the situation where the beneficiaries of the monthly allowances granted for professionals, lawyers, and individuals who obtain income exclusively from author and related rights, in case of interruption or cessation of activity due to the effects of SARS-CoV-2 coronavirus, regulated by OUG no. 30/2020, with subsequent amendments and completions, and with OUG no. 132/2020, with amendments and completions subsequently, they did not fulfill their declaratory obligations.
Although these allowances are not considered income from the activity, their beneficiaries had the obligation to declare them through the Single Declaration in order to establish the related tax obligations, and if they did not comply with this provision, the tax authority will establish ex officio income tax, in accordance with the provisions of the Fiscal Procedure Code, based on the information received from the National Agency for Payments and Social Inspection.
The normative act also amended the forms: “Report on estimating the tax base of personal income” and “Decision on ex officio taxation of personal income”