Modification of Form 100

ANAF Order no. 237 regarding the amendment and completion of OpANAF no. 587/2016 for approving the model and content of the forms used for declaring taxes and fees with self-assessment or withholding tax was published in the Official Gazette, (Part I no. 178 ) dated February 23, 2022.

 Please note that the smart PDF of Form 100 was published on February 24, 2022 and can be downloaded by accessing the link:

https://static.anaf.ro/static/10/Anaf/Declaratii_R/100.html

Declaration 100 was amended by ANAF in order to highlight the tax reductions provided in OUG 153/2020, according to Order no. 237/2022.

We remind you that the legal deadline for filing for the income tax on micro-enterprises – the fourth quarter of 2021 and the specific tax – the second half of 2021 is June 25, 2022.

Thus, in order to implement the latest legislative novelties, ANAF decided to amend and supplement OPANAF no. 587/2016 for approving the model and content of the forms used for declaring taxes and fees with a regime of establishment by self-taxation or withholding tax.

We mention that the premises of the D100 modification are the following:

The following amendments were made by Government Ordinance no. 8/2021 for the amendment and completion of Law no. 227/2015 on the Fiscal Code:

• the amendment of article 43 paragraph (3), in the sense of including in the scope of regulation of the dividend tax all the situations of their distribution.
• completion of article 45, with a transitional provision regarding the advance payment, for the first quarter of each fiscal year / modified fiscal year, at the level of the amount resulting from the application of the tax rate on the accounting profit of the period for which the advance payment is made by taxpayers which declare and pay the annual profit tax, with advance payments, and which fall under the provisions of article I of the Government Emergency Ordinance no. 153/2020, with subsequent amendments.

By Government Emergency Ordinance (OUG) no. 130/2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as for the modification and completion of some normative acts, article 132 paragraph (2) of the Fiscal Code was amended and the obligation to submit the Declaration on payment of social contributions, income tax and nominal records of insured persons, for pension income payers.

According to the Government Emergency Ordinance no. 153/2020 for the establishment of fiscal measures to stimulate the maintenance / increase of equity, as well as for the completion of some normative acts, taxpayers paying income tax on micro-enterprises and taxpayers paying tax specific to certain activities benefit from tax cuts.

Thus, as mentioned above, during the application of article I of the mentioned emergency ordinance, new declaration deadlines were provided for the fourth quarter in the case of the income tax of micro-enterprises and for the second semester in the case of the activity-specific tax, respectively until June 25 inclusive of the following year.

By HG no. 70/2022 was approved the Procedure regarding the collection of the royalty obtained by concession from activities of exploitation of the surface resources of the state and of the carbonated or non-carbonated natural mineral waters.

Therefore, it regulates the method of declaring and paying the royalty obtained by concession, from activities of exploitation of carbonated or non-carbonated natural mineral waters and of the surface resources of the state, according to article 45 ^ 1 paragraph (2) of the Mining Law no.85 / 2003, as well as the royalty obtained by concession from activities of exploitation of the state’s surface resources, representing lands with agricultural destination, according to the provisions of article 307 paragraph (2) of the Government Emergency Ordinance no. 57/2019 on the Administrative Code, the method of payment and collection of the royalty.

 According to the mentioned regulations, 20% of these royalties are constituted as income for the state budget.

 Thus, considering the modifications mentioned above, modifications that forced the modification of the D100 form, resulted the main changes brought by the ANAF Order no. 237/2022:

Ä Modification of the form 100 “Declaration regarding the payment obligations to the state budget” and of the form 710 Amending declaration in order to highlight the tax reductions, according to the Government Emergency Ordinance no. 153/2020;

Ä Modification and completion of the Nomenclature of payment obligations to the state budget, namely:

 – elimination of item 73 “Tax on pension income” from the Nomenclature of payment obligations to the state budget;

– completion with two new positions:

1. a) the royalty obtained by concession from activities of exploitation of surface resources and of carbonated or non-carbonated natural mineral waters;
2. b) the royalty obtained by concession from activities of exploitation of the resources to the surface of the state, representing lands with agricultural destination.

Ä Modification and corresponding completion of the Instructions for completing the form 100 Declaration regarding the payment obligations to the state budget:

– Micro-enterprise income tax – during the application of the provisions of article I of the Government Emergency Ordinance no. 153/2020, for taxpayers paying micro-enterprise income tax, by derogation from the provisions of article 56 of the Fiscal Code, the deadline for submitting the declaration IV is until June 25 inclusive of the following year;

– Activity-specific tax – The deadline for submitting the declaration for the second semester is until June 25, inclusive of the following year.

Line 1.3 «Tax reduction according to O.U.G. no.153 / 2020 »- the tax reduction is registered, if necessary, in accordance with the Government Emergency Ordinance no.153 / 2020 for the establishment of fiscal measures to stimulate the maintenance / increase of the own capitals, as well as for the completion of some acts regulations. This line is completed only by the taxpayers paying the income tax of the micro-enterprises, respectively the tax specific to some activities.

Information about the tax claim

By exception from the provisions of article 41 paragraph (8) of Law no. 227/2015, with subsequent amendments and completions, the taxpayers who declare and pay the annual profit tax, with advance payments, and which fall under the provisions of article I of OUG no. .153 / 2020 for the establishment of fiscal measures to stimulate the maintenance / increase of the own capitals, as well as for the completion of some normative acts makes the advance payment for the first quarter of each fiscal year / modified fiscal year at the level of the amount resulting from the application of the profit tax rate accountant of the period for which the advance payment is made, until the 25th inclusive of the month following the first quarter.

This rule is also applicable to taxpayers who are in the second year of the mandatory period provided for in Article 41 paragraph (3) of Law no. 227/2015, with subsequent amendments and completions. The application of the rule for calculating the advance payment for the first quarter begins with the fiscal year 2022, respectively with the modified fiscal year starting in 2022 and ends with the fiscal year 2026, respectively with the modified fiscal year starting in 2026, as the case may be.

Legal basis:

• ANAF Order 237/2022 on amending and supplementing the Order of the President of ANAF no.
• ANAF Order 587/2016 for the approval of the model and content of the forms used for declaring taxes and fees with a regime of establishment by self-taxation or withholding tax;
• anaf.ro