Rezumat: The paper discusses a series of practical issues regarding the method of reporting in the single return of income from independent activities obtained in 2024 by natural persons. By May 25, 2025, these taxpayers will report in Chapter I of the single return the income obtained in 2024 and will establish/ finalize the annual income tax and social contributions. The model, content, and method of submitting and managing the single return are provided for in the Order of the President of the National Agency for Fiscal Administration No. 7015/2024. For the income earned in the fiscal year 2024, the tax obligations are those in force on the date the income was earned. In Chapter II of the single return, natural persons starting to carry out independent activities during the fiscal year 2025, other than those related to sports contracts concluded pursuant to the Physical Education and Sport Law No. 69/2000, as subsequently amended and supplemented, may opt for the payment of CASS for the purpose of insurance in the public health system.