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The model, content, method of submission and management of form 112, published in the Official Journal

The model, content, method of submission and management of form 112, published in the Official Journal

Numărul 31-32, 7-20 aug. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

ANAF order no. 3.796/910/1.216/2.520/2024 for the approval of the model, content, method of submission and management of form 112 "Declaration regarding obligations to pay social contributions, income tax and nominal records of insured persons" was published in the Official Gazette, Part I no. 763 of August 5th, 2024.

The reason for updating D 112:

Following GEO no. 59/2024 for the amendment of the Fiscal Code, starting with income from salaries and related to salaries related to the month of July 2024, the amount of 200 lei/month representing income from salaries and related to salaries for which no income tax is due and which is not included in the monthly basis for calculating mandatory social contributions, is increased to the level of 300 lei/month.

Considering the above provisions, it was necessary to update the model and content of form 112 "Declaration regarding obligations to pay social contributions, income tax and nominal record of insured persons".

Note: The new form 112 applies starting with the declaration of income related to the month of July 2024.

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