Model and content of form 112 on Statement obligations to pay social security contributions, income tax and nominal register of insurance persons was approved, together with Appendix 1.1 – Employer’s Appendix and Appendix 1.2 – Insurance Person’s Appendix.
Statement on social security contributions payment obligations is a tax declaration in accordance with the provisions of Law no. 207/2015 on Tax Procedure Code.
Individuals and legal entities that are employers or assimilated to them, institutions and individuals, in accordance with provisions of Tax Code, are obliged to submit the statement on the payment of social contributions and income tax by electronic means of distance transmission.
Quarterly filing of statement consists of filling in and filing one statement for each month of the quarter. Tax claims administered by central tax office are declared until 21 December, and if 21 December is a non-business day, they are declared until the last business day before 21 December.
