Only ten days are left until individuals can file income tax returns, recalls Galina Spac, department head at the Tax Inspectorate. Rates for individuals, except for farmer households, remained unchanged from 2010: 7% on annual incomes under 25,200 lei and 18% on incomes exceeding this amount. Each taxpayer is entitled to a personal exemption of 8,100 lei, plus exemptions of 1,800 lei for each dependent in the family. Some groups of persons, including war veterans, participants in Chernobyl relief efforts, disabled people, persons subjected to political repressions, are entitled to personal exemptions of 12,000 lei. The returns are to include all information on salary payments, proceeds from property sales, lease proceeds. Income received from relatives working abroad, meaning from remittances, are not taxable. Returns may be filed both on hard copy and electronically. Galina Spac said that in 2010, 77,017 out of 105,187 income tax returns were submitted on time, that is, until March 31. The total amount of the individual income reported was 3.96 billion lei and 328 million lei were paid in taxes. Salaries accounted for 95% of the declared individual income in 2010. Of the total amount of the calculated tax income, 22 million lei were refundable and 17 million lei were actually refunded. The remainder was transferred as advance tax payments, and a small part of the refund amount remained unclaimed.