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Bucharest
March 4, 2021
BUSINESS

Tax agency modifies tax return form

The form no. 100 “Statement regarding payment obligations to the state budget” will be modified. The Fiscal Agency posted, on its website, the new model of the form, for public debate, “Evenimentul Zilei” reports. Thus, information regarding the minimum tax will be eliminated from the form. Furthermore, the Schedule for payment obligations to the state budget, in Annex 15, will be modified. As regards new obligations, the tax on small-size enterprises’ revenue and contributions to certain expenses in healthcare will be introduced. As a consequence, the instructions to fill in the tax return form will also be modified.

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