The deadline for submitting tax reports and paying taxes, fees, compulsory health insurance premiums and social insurance contributions expires today, January 27, IPN reports.
The State Tax Service said that the tax reports for the last quarter of last year, with the payment of the corresponding tax obligation, are as follows:
Report on the calculation of the mandatory contribution to the Vine and Wine Fund;
Report on the tax for sale of natural gas intended for use as fuel for motor vehicles (Form TGN 07);
Report on the toll for the use of roads by motor vehicles whose total mass, axle mass load or whose dimensions exceed the permissible limits (Form TDL-13);
Report on local taxes (Form TL 13);
Report on natural resources (TRN Form 21).
The tax reports to be submitted for December 2024 are related to:
Income Tax (Form IPC21, Form IU17);
Value added tax, excise duties (VAT12, ACZ09);
Declaration on the use of wine-based distillates;
Report on the tax for goods that, in the process of use, cause environmental pollution (Form POLMED23), by subjects that are not part of a collective system of extended producer responsibility or are not registered as an individual system for packaging placed on the market, as well as for goods that are specified in Annex No. 8 to Law No. 1540/1998.
Also today, January 27, the deadline expires for submitting the following annual reports:
Information note regarding the salary and other payments made by the employer for the benefit of employees, as well as the payments paid to residents from sources of income other than the salary and income tax withheld from these payments (Form IALS 21);
Information note regarding the tax withheld from other sources of income paid to non-residents (Form INR 14);
Information note regarding the salary and other payments made by the resident of the Information Technology Park for the benefit of employees (Form ISAPTI 17);
Report on taxes to the population support fund (TFSP Form 20).
At the same time, the Service said that the small and medium-sized enterprises, persons who carry out professional activity in the justice sector and persons who carry out professional activity in the health sector are obliged to pay income tax for the fourth quarter of 2024 by January 27, 2025.
By the same date, the payment of income tax, mandatory health insurance premiums and mandatory state social insurance contributions for February 2025 is to be made by employers working in the field of taxi passenger transportation services. If they hire people after the presentation of the report (Form TAXI18), the employers are obliged to present an additional report on the day of employment.
