The State Tax Service announced important changes in the tax system starting with 2025, which concern both individuals and legal entities. One of the main time limits that taxpayers should take into account is January 15, 2025, which is the deadline for submitting the CAS18-AN report, IPN reports.
The CAS18-AN form is a mandatory document for people who do not have employees with an individual employment contract, except for retirees, people with disabilities and those who have employees. This applies in particular to those who are founders of individual enterprises, peasant farmsteads or who carry out activities in such fields as phytotechny, horticulture or trade in products from the plant kingdom.
It is also important to note that this statement must be submitted exclusively by electronic means, and persons who do not have an electronic or mobile signature are advised to obtain it from authorized providers in order to meet the deadline. Those who do not have an electronic signature can see how to get one HERE!
Furthermore, the recent amendments also bring a series of adjustments regarding the deadline for submitting documents during tax inspections. Under the new regulations, the tax authorities will require the presentation of documents and information related to the entrepreneurial activity within a maximum of one working day from the completion of an operational tax inspection. A 6-year deadline for correcting tax returns was introduced. If a person submits a corrected return after this deadline, it will not be taken into account, unless the corrections are related to mandatory social security contributions.
Another important aspect of the tax amendments refers to the recovery of the outstanding tax liabilities of taxpayers in liquidation or dissolution proceedings. Thus, the restrictions that prevented their forced execution were eliminated, and the recovery will follow the generally applicable standard procedure for the recovery of tax debts.
As for ownership declarations, taxpayers are obliged to submit them within 45 days from the date of receipt of a decision to initiate the tax inspection and, under certain conditions, the deadline can be extended by up to 45 days, based on a reasoned request addressed to the State Tax Service.
The changes come in a stricter tax context aimed at ensuring better administration of tax obligations and greater transparency in reporting the income and economic activities of citizens and entrepreneurs. Taxpayers are encouraged to familiarize themselves with the new regulations and to fulfill their tax obligations within the deadlines stipulated by the law in order to avoid penalties, IPN reports.
