Tax payers will be able to submit tax returns and reports for 2012 until April 1 inclusive because March 31, which is the deadline for submissions, falls on a Sunday, Info-Prim Neo reports. Under the Tax Code, the private individuals must submit the income statement (form CET08) if they have several jobs and earn salaries that cumulatively exceed 25,200 lei a year. The persons who earned incomes in the form of salaries and from the sale of property of over 25,200 lei must also submit tax returns. The same obligation was imposed on persons who didn’t receive salaries, but earned incomes from the sale of property (houses, apartments, cars) or from the lease of farmland, and on those who changed the domicile from Moldova to another country. The income statement must also be presented when the taxpayer asks being paid back the extra income tax paid. The private individuals pay 7% of the annual taxable income that is lower than 25,200 lei, and 18% of the annual taxable income that exceeds 25,200 lei. The personal exemption in 2012 was 8,640 lei. An additional exemption of 8,640 lei a year is provided if the wife (husband) do not benefit from personal exemption. An exemption of 1,920 lei a year is offered for a maintained person, while for maintaining disabled children – an exemption of 8,640 lei. The tax rate for legal entities is 12% of the income, for farms – 7%, for small businesses – 3% of the income from operational activities, for public notaries and bailiffs – 18% of the monthly taxable income.