Declaration 112 in Romania – Payment of fiscal debts within the unique account

Ministry of Public Finance (Order of ANAF president no. 1.080/2011) announces to tax payers the change of Nomenclature of tax obligations payable to state budget and social insurance budget which are paid within the unique account declaration 112 in Romania as follows:

• 20.47.01.01 – Revenues of state budget – amounts cashed in for state budget within the unique account, for current distribution;
• 55.02 – Available budget of social insurance and special funds, for current distribution.

These accounts are used for income tax, taxes, social contributions and other amounts to state budget, respectively to social insurance budget, starting with the fiscal obligations for the month of January 2011, with reporting and payment term due by 25^th of February 2011.

According to point 1 of the Order, payment of income tax, taxes, contributions and other tax revenue for January 2011 with payment deadline by 25^th of February, including income tax on wages for work of secondary seats, it is performed by taxpayers within the Treasury and public accounting unit to which it is belonged. It is mandatory for tax payers to include within the payment order tax identification code and its name on it.

Furthermore, payment of income tax on wages for work of secondary seats registered according to tax law as income tax payer and similar revenues, which were not paid until the date of entry into force of this Order, will be performed under the provisions mentioned above within point 1.