Declarația unică aferentă anului 2022

Declarația unică aferentă anului 2022

Numărul 1, ianuarie 2022  »  Fiscalitate

Prof. univ. dr. Lucian Cernușca
Universitatea „Aurel Vlaicu” din Arad

Rezumat: The order of the president of the National Agency for Fiscal Administration No. 2127/2021 provides the model, content and instructions for filling in the single tax statement and the social contributions due by natural persons (form 212), by means of which the natural persons earning non-salary incomes finalize their financial situation for 2021 and estimate the incomes and the due social contributions starting with 2022. The form has been updated compared to the previous year, including a series of changes made to the Fiscal Code by the Law No. 296/2020, the Government Ordinance No. 8/2021 and the Emergency Government Ordinance No. 111/2021. The article also comprises a case study which renders the way of filling in the single statement in the case of tax payers finalizing their financial situation for 2021 and presents the data regarding the estimated income tax and the social contributions due for this year.
Clasificare JEL: K34 | Pagini: 25-36

Statistică: vizualizări rezumat 158 | descărcări PDF 186 | vizualizări PDF 81
   



Site-ul ceccarbusinessreview.ro folosește cookie-uri pentru analiza traficului și pentru îmbunătățirea experienței de navigare. Sunt incluse aici și cookie-urile companiilor/serviciilor terțe plasate pe acest site (Google Analytics, Facebook, Twitter, Disqus). Continuând să utilizezi acest website, ești de acord cu stocarea tuturor cookie-urilor pe acest device.