Considering fiscal provisions, president of National Agency for Fiscal Administration issued
order for approval of model and content of forms used for declaring taxes and fees with
regime of establishment by self-taxation or withholding tax.
Following forms have been amended and supplemented: (i) Form 100 – “Statement on
Payment Obligations to the State Budget”; (ii) Form 710 – “Amending Statement”; (iii)
“Nomenclature of payment obligations to state budget”, respectively (iv) instructions for
completing form 100 “Statement on payment obligations to state budget”.
Term for submitting statement related to fourth quarter is until June 25, inclusive, of
following year, for income tax of micro-enterprises during the application of provisions of
GEO no. 153/2020 for taxpayers paying income tax on micro-enterprises.
