The present refers to introduce under the nomenclature of the obligations which are paid in a unique account of income tax for micro as well as of income tax of individuals obtained from an association with a legal entity micro-enterprise that does not generate a legal entity.
Payment of tax liabilities representing taxes, fees, contributions and other fiscal incomes related to January 2011, with payment deadline by and before February 25th, 2011, including income tax on salaries related to activities of secondary headquarters, is effected by the taxpayer to the unit of treasury and public accounting where he belongs. The payment document will obligatorily bear the taxpayer fiscal identification code and name.
Income tax on salaries due by employees who perform their activity at the secondary headquarters that are fiscally registered, under the law, as payers of salaries and assimilated incomes, which was not paid until the effective date of enforcement of the present order, shall be paid at social headquarters of the taxpayer.
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