The Year 2015 brings New Amendments to the Tax Returns 100 and 101

In the Romanian Official Gazette No. 2 / 5.01.2015 was published the Order No. 4024 / 23.12.2014 amending the Order of the President of the National Agency for Fiscal Administration No. 1950 / 2012 regarding the approval of the model and of the content of the returns used for declaring direct taxes or withholding taxes

The amendments refer to the annual corporate income tax statement “101” and its related filling in instructions, as well as the instructions for filling in the “100” tax return.


New lines were introduced in the annual corporate income tax statement, as follows:

  • dividend income;
  • capital gains;
  • income from liquidation;
  • exemption of reinvested profits;
  • amounts representing sponsorship and /or patronage, private scholarships, reported from previous periods.


The taxpayers which have a tax year different from the calendar year should submit the annual corporate income tax statement until the 25th of the third month following the end of the changed fiscal year.


In addition, the Order brings new amendments with regards to the declaration to the State


Budget of the contribution related to finance health expenditures (i.e. clawback tax) through the “100” tax return. In this respect, two new lines are introduced in the Nomenclature of the payment obligations to the State Budget.


The provisions of above mentioned Order with regards to the corporate income tax statement apply starting with the declaration of the corporate income tax of the year 2014.


The provisions of the above mentioned Order with regards to the “100” tax return apply within 3 days following its publication in the Official Gazette.