Model and content of 212 form ” Sole statement on income tax and social contributions owed by natural persons” has been approved by order of the ANAF President. The statement is used by natural persons for declaring the tax on income earned in 2023 and estimated income in 2024.
Competent central tax body is the tax body within whose territorial district the taxpayer has the address where he/she is domiciled or the address where he/she actually lives, if this is different from his/her domicile, for natural persons who have their tax domicile in Romania.
The statement shall be completed by source and income category by the taxpayer or by his/her authorized representative/tax representative, entering correctly, completely and in good faith the information corresponding to the taxpayer’s tax situation.
The statement shall be submitted up to and including May 25 of the year following the year in which the income was earned, in order to declare the income earned and to determine the annual income tax and social contributions.