Fiscal register

Tulcea County Administration of Public Finance reminds taxpayers registered as corporate tax payers that they are obliged to draw up the Tax Register, in accordance with the provisions of Order No 870/2005 on the Tax Register, as amended and supplemented. Taxpayers who no longer meet the conditions for paying income tax on microenterprises are also required to complete the fiscal register.

The fiscal register can be completed either in physical format, which is issued against payment by the tax units in the territorial area in which the taxpayer has declared his tax domicile, on the basis of the registration certificate issued by the National Trade Registry Office, or in electronic format, in compliance with the provisions of Law no. 82/1991, republished, with subsequent amendments and additions, on the use of computer systems for automatic data processing.  

Keeping the tax register in electronic form does not require the approval of the tax authority.

The tax register must register income and expenses registered according to the applicable accounting regulations, according to Article 19 paragraph (1) of the Tax Code, non-taxable income, according to Article 23 of the Tax Code, tax deductions, income-like items, expense-like items, non-deductible expenses, according to Article 25 of the Tax Code, as well as any information contained in the tax return, obtained as a result of processing of the data provided by the accounting registrations.

The statement of income and related expenses is made by economic nature, by totaling them by quarter and/or fiscal year, as the case may be.

Legal basis

-Ordinance No 870/2005 on the Tax Register, as amended and supplemented.

-Government Decision No 1/2016 approving the methodological rules for the application of Law No 227/2015 on the Fiscal Code, as amended and supplemented

Document containing personal data protected by the provisions of Regulation (EU) 2016/679

Source: ANAF