Single Tax Rectifying Statement

Single Tax Rectifying Statement

Number 10, October 2021  »  Taxation

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

Abstract: The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form. In the situation were the natural person wishes to send a rectifying statement, he/she shall use the same form, ticking the adequate box in order to mark the fact that it is about a rectification. In this statement only one chapter or both chapters may be corrected, at al headings, as necessary. The tax-payers may rectify the estimated income tax until the 31st of December of the tax year. There is also the possibility of submitting a rectifying statement for the previous years (2018-2020), if the tax-payer finds that the information does not correspond with those in the previously submitted statements.
Classification JEL: K34 | Pages: 35-44

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