Examples Regarding the Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Income from Independent Activities

Lucian Cernușca

Taxation

Pages: 22-33

Number 2, February 2026

DOI: dx.doi.org/10.37945/cbr.2026.02.03

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Abstract | PDF (223.88 KB)

Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form

Lucian Cernușca

Taxation

Pages: 25-34

Number 1, January 2026

DOI: dx.doi.org/10.37945/cbr.2026.01.03

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Abstract | PDF (207.59 KB)

Single Return Corresponding to 2024

Lucian Cernușca

Taxation

Pages: 31-42

Number 1, January 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.04

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Abstract | PDF (227.50 KB)

Single Statement Corresponding to 2023

Lucian Cernușca

Taxation

Pages: 50-61

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.06

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Abstract | PDF (415.54 KB)

Single Tax Rectifying Statement

Lucian Cernușca

Taxation

Pages: 35-44

Number 10, October 2021

DOI: dx.doi.org/10.37945/cbr.2021.10.05

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Abstract | PDF (229.73 KB)

The Single Return for the Year 2020

Lucian Cernușca

Taxation

Pages: 43-53

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.05

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Abstract | PDF (8.04 MB)

Analyzed Legislation

Financial accounting and reporting

Pages: 71-72

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.08

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Abstract | PDF (7.99 MB)

Analyzed Legislation

Financial accounting and reporting

Pages: 67-72

Number 2, February 2020

DOI: dx.doi.org/10.37945/cbr.2020.02.08

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Abstract | PDF (8.03 MB)