The changes refer to the obligation of natural and legal entities that are employers to file Form 112 by electronic transmission media.
The Order also provides for changes to Annex 1.1 referring to employer and Annex 1.2 referring to the insured, attached to Form 112, as well as to Annex 2 containing the list of tax debts, Annex 3 containing the list of subsidies / exemptions / deductions, Annex 4 including the list of the insured that are assimilated to employers, Annex 5 referring to types of the insured and Annex 7 containing instructions for the filling-in of Form 112.
The changes to the Order shall become applicable concurrently with the tax obligations for February 2014, excepting those related to leasehold income tax that is treated similarly to withholding tax, for which the change becomes effective on 1 January 2014.
