Single Tax Rectifying Statement
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.
Keywords: single tax rectifying statement, declarative obligations, rent, independent activity, Order of the President of NAFA No. 14/2021
Classification JEL: K34 | Pages: 35-44
Statistics: abstract views 53 | PDF downloads 310 | PDF views 25