{"id":12857,"date":"2023-12-20T08:41:08","date_gmt":"2023-12-20T06:41:08","guid":{"rendered":"https:\/\/cabot-tp.ro\/?p=12857"},"modified":"2023-12-20T08:41:42","modified_gmt":"2023-12-20T06:41:42","slug":"cristina-saulescu-form-112-officially-amended-and-must-be-submitted-earlier-in-this-month-all-tax-terms-over-25-advanced-in-december","status":"publish","type":"post","link":"https:\/\/cabot-tp.ro\/en\/cristina-saulescu-form-112-officially-amended-and-must-be-submitted-earlier-in-this-month-all-tax-terms-over-25-advanced-in-december\/","title":{"rendered":"Form 112, officially amended and due earlier this month. All tax deadlines on the 25th, brought forward in December"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_custom_heading icon_size=&#8221;16&#8243; source=&#8221;post_title&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;20 December 2023&#8243;][vc_column_text]\t\t<div class=\"wpulike wpulike-heart \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"12857\"\n\t\t\t\t\tdata-ulike-nonce=\"9d5024f986\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-heart\"\n\t\t\t\t\tdata-ulike-display-likers=\"\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_12857\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"+3\"><\/span>\t\t\t<\/div><\/div>\n\t[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text css=&#8221;.vc_custom_1703054390103{margin-bottom: 20px !important;}&#8221;]Form 112 has been amended by ANAF to reflect the new taxation rules to be applied from November to the taxation of salaries in IT, construction and the agri-food sector. The new form is already available in electronic format and must be submitted from this month itself. It is worth pointing out that the tax deadlines in December are earlier compared to the other months of the year, so all companies must submit all Forms and make tax payments to the state earlier than usual.<\/p>\n<p>ANAF order no. 1994\/2023 amends Form 112, used by employers to declare salary taxes. The Form has been updated to reflect legislative changes applicable from November 2023 on income from the IT, construction and agri-food sectors.<\/p>\n<p>The new form must be used to declare the incomes realized starting from November 2023, with the deadline for declaring obligations until December 21, 2023.<\/p>\n<p>ANAF also published the updated electronic version of the Form on December 13, so employers can already start completing and submitting it. The new form is available here (<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/112.html\" target=\"_blank\" rel=\"noopener\">https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/112.html<\/a>).<\/p>\n<p>We remind you that the changes contained in the new form allow the reflection of some important news regarding the taxation of salaries in IT, construction and the agri-food sector, among which:<\/p>\n<p style=\"padding-left: 40px;\">\u2022 exemption from income tax from salaries for IT employees, valid up to a ceiling of 10,000 lei, for a single employer, at the base place where they carry out their activity;<br \/>\n\u2022 employees in IT, construction, agriculture and the food industry do not have the obligation to pay the 3.75% contribution, representing the privately administered pension contribution (it is the right of the employee to opt for the payment of this contribution in these fields of activity);<br \/>\n\u2022 the obligation to pay the health contribution was introduced for employees in the field of construction, agriculture and the food industry.<\/p>\n<p>Also, with the new changes, form 112 will allow, from 2024, the Forms of taxes related to the income of domestic providers, under the conditions that the special tax regime applicable to these categories of workers will also enter into force next year. For domestic providers, the taxes will be withheld and declared by the employment agencies also through Form 112.<\/p>\n<p><strong>Fiscal deadlines advanced in December<\/strong><\/p>\n<p>Traditionally, many tax returns are submitted monthly by the 25th. However, in December, the deadlines are adjusted due to the Christmas (December 25 and 26) and New Year (January 1 and 2) holidays, which are not work is being done. Thus, the deadline for submitting tax returns is set for December 21, 2023. The deadline covers, among other things, forms 100, 112, 300 and all related payments (including VAT and salary taxes).<\/p>\n<p>It is crucial for companies to meet these special deadlines to avoid penalties. We recommend checking and preparing documentation in advance to ensure timely submission of all returns and timely completion of all tax payments to the state. It&#8217;s also good to consider non-working days around holidays, which can impact workflow and lead times.<\/p>\n<p>The advance of tax deadlines in December concerns several essential forms:<\/p>\n<p style=\"padding-left: 40px;\">\u2022 Form 100: Used for the monthly reporting of personal income tax, it includes various categories of income (dividends, interest, prizes, etc.), as well as the tax on income obtained from Romania by non-residents.<br \/>\n\u2022 Form 112: This refers to the reporting of tax and social contributions for income from wages, being particularly important for employers.<br \/>\n\u2022 Form 224: Mandatory for natural persons who obtain income from wages from employers without headquarters in Romania and who owe social contributions.<br \/>\n\u2022 Form 300 (VAT Form) and Form 301 (special VAT Form): These are required for taxable persons registered for VAT purposes.<br \/>\n\u2022 Form 307: It refers to the adjustment or regularization of VAT.<br \/>\n\u2022 Form 311: Used by persons with a canceled VAT code who carry out chargeable transactions.<\/p>\n<p>It is worth mentioning that the submission of the recapitulative Form regarding intra-community supplies\/acquisitions\/supplies &#8211; Form 390 VIES can be done until Wednesday, December 27, 2023.<\/p>\n<p>&nbsp;<\/p>\n<p>Article published in <a href=\"https:\/\/business-mark.ro\/cabot-transfer-pricing-declaratia-112-modificata-oficial-si-trebuie-depusa-mai-devreme-in-aceasta-luna-toate-termenele-fiscale-de-pe-25-devansate-in-decembrie\/\" target=\"_blank\" rel=\"noopener\"><em>Business-Mark<\/em><\/a>[\/vc_column_text][stm_spacing lg_spacing=&#8221;40&#8243; md_spacing=&#8221;40&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][stm_info_box style=&#8221;style_5&#8243; css=&#8221;.vc_custom_1689151699339{padding-bottom: 90px !important;}&#8221;]<a href=\"https:\/\/cabot-tp.ro\/en\/membri\/cristina-saulescu\/\"><img decoding=\"async\" class=\"alignleft wp-image-9282 size-thumbnail\" src=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-150x150.jpg 150w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-50x50.jpg 50w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-320x320.jpg 320w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/p>\n<h4><a href=\"https:\/\/cabot-tp.ro\/en\/membri\/cristina-saulescu\/\">Cristina S\u0103ulescu<\/a><\/h4>\n<p>Tax &amp; Transfer Pricing Partner[\/stm_info_box][stm_post_tags][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_sidebar sidebar=&#8221;1469&#8243;][\/vc_column][\/vc_row][vc_row content_placement=&#8221;top&#8221; css=&#8221;.vc_custom_1689151754107{padding-top: 60px !important;padding-bottom: 30px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1485424286916{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-4&#8243;][stm_contacts_widget style=&#8221;style_4&#8243; email=&#8221;office@cabot-tp.ro&#8221; title=&#8221;Contact&#8221; address=&#8221;47 Aviatorilor Blv.,<br \/>\nDistrict 1, Bucharest 011853&#8243; phone=&#8221;+40 727 713 486&#8243; facebook=&#8221;https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294&#8243; linkedin=&#8221;https:\/\/www.linkedin.com\/company\/cabot-transfer-pricing&#8221;][\/vc_column][vc_column css=&#8221;.vc_custom_1627417200610{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-8&#8243; el_id=&#8221;ofert\u0103&#8221;][vc_custom_heading stripe_pos=&#8221;hide&#8221; text=&#8221;Price Request&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;hide_indents&#8221; css=&#8221;.vc_custom_1689150284991{padding-bottom: 20px !important;}&#8221;][vc_column_text]<div class=\"wpforms-container wpforms-container-full\" id=\"wpforms-11027\"><form id=\"wpforms-form-11027\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"11027\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/posts\/12857\" data-token=\"d2f2e8fb96ff1ccfffc0d8582fc1fb02\" data-token-time=\"1789633979\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-11027-field_1-container\" class=\"wpforms-field wpforms-field-name wpforms-one-third wpforms-first\" data-field-id=\"1\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11027-field_1\">Name <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-11027-field_1\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][1]\" placeholder=\"Name\" required><\/div><div id=\"wpforms-11027-field_2-container\" class=\"wpforms-field wpforms-field-email wpforms-one-third\" data-field-id=\"2\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11027-field_2\">E-mail <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"email\" id=\"wpforms-11027-field_2\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][2]\" placeholder=\"E-mail\" spellcheck=\"false\" required><\/div><div id=\"wpforms-11027-field_3-container\" class=\"wpforms-field wpforms-field-text wpforms-one-third\" data-field-id=\"3\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11027-field_3\">Phone number <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-11027-field_3\" class=\"wpforms-field-large wpforms-field-required wpforms-masked-input\" data-rule-inputmask-incomplete=\"1\" data-inputmask-mask=\"9999999999\" name=\"wpforms[fields][3]\" placeholder=\"Phone no.\" required><\/div><div id=\"wpforms-11027-field_4-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"4\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11027-field_4\">Message <span class=\"wpforms-required-label\">*<\/span><\/label><textarea id=\"wpforms-11027-field_4\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][4]\" placeholder=\"Your message\" required><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-recaptcha-container wpforms-is-recaptcha wpforms-is-recaptcha-type-v3\" ><input type=\"hidden\" name=\"wpforms[recaptcha]\" value=\"\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"11027\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/12857\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-11027\" class=\"wpforms-submit Form-Cere-Oferta\" data-alt-text=\"Sending...\" data-submit-text=\"Submit\" aria-live=\"assertive\" value=\"wpforms-submit\">Submit<\/button><img decoding=\"async\" src=\"https:\/\/cabot-tp.ro\/wp-content\/plugins\/wpforms-lite\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"Loading\"><\/div><\/form><\/div>  <!-- .wpforms-container -->[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Form 112 has been amended by ANAF to reflect the new taxation rules to be applied from November to the taxation of salaries in IT, construction and the agri-food sector<\/p>\n","protected":false},"author":2,"featured_media":12859,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[339],"tags":[581,340,353,587,582,580,583,455,584,585,586,355],"class_list":["post-12857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-in-the-press","tag-anaf-order-1994-2023","tag-cabot-transfer-pricing-en","tag-cristina-saulescu-en","tag-filing-fiscal-forms","tag-form-100","tag-form-112","tag-form-224","tag-form-300","tag-form-301","tag-form-307","tag-form-311","tag-transfer-pricing-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Form 112, officially amended and due earlier this month. 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