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Official Gazette 533/30 July - Order no. 1856/2010 dated July 19-th 2010 for the modification of annex no. 3 to the Order of the minister of economy and finance and of the minister of justice no. 1.706/1.889/C/2008 regarding the approval of procedures to establish, pay and rectify the income tax on the transfer of real-estate properties from the personal patrimony and the format and content of forms provided under title III of Law no. 571/2003 regarding the Fiscal code

The income tax on the transfer of real-estate properties from the personal patrimony shall be declared in full by public notaries, via form 100, as income from the state budget, until the 25th of the month following the one when it was calculated and collected, according to law.

The payment of income tax on the transfer of real-estate properties from the personal patrimony obtained by another procedure than the notary one or in the case of rectifying the tax as a result of an error or omission in its calculation and collection by the public notaries shall be made based on the enforcement decisions issued by the fiscal bodies in the account 20.03.01.18 “State budget income – Income tax on the transfer of real-estate properties from the personal patrimony”, open with the units of the State Treasury within the fiscal bodies which set up the enforcement decision, on the fiscal identification code of the payer.

 

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