According to the present order starting with February 1st, tax authorities will update, ex officio the fiscal vector tax on income from salaries, beginning with the fiscal period January 2011, obtained by taxpayers that organized secondary headquarters with minimum 5 employees, according to the law as follows:
• it is stipulated the obligation to declare tax on income from salaries taxpayers under the fiscal vector for taxpayers paying salaries, that on the date mentioned, do not recorded under the fiscal vector this liability statement;
• it is cancelled the obligation to declare tax on income from salaries under the fiscal vector for secondary headquarters having minimum 5 employees, according to law.
Also starting with February 1st, 2011, under the fiscal vector of the taxpayers paying tax on income from salaries and social contributions will be recorded as fiscal period the calendar month, if they applied a different fiscal period, the update being performed starting with statement liabilities related to the month of January 2011
Tax on income from salaries due by secondary headquarters with minimum 5 employees, related to some reporting periods prior to January 1st, 2011, will be declared or as the case may be, will be corrected by the taxpayer that founded them, to the competent tax authority for its management, as follows:
• by filing Form 100 “Statement on the payment obligations to the state budget”, together with the form set out in Annex no. 1 to the present Order, “The situation on tax on income from salaries, broken down for each secondary headquarters, related to some reporting periods prior to January 1st, 2011”;
• by filing Form 710 “Rectifying Statement” together with the form set out in Annex no. 2 to the present Order “The situation on the rectified tax on income from salaries, broken down for each secondary headquarters, related to some reporting periods prior to January 1st, 2011.”
If the tax on income from salaries, related to a reporting period prior to January 1st, 2011, refers both to the activity carried out by the secondary headquarters, and also to activity performed by the taxpayer having founded them, the payment obligation will be declared cumulatively, as the case may be, under Form 100 “Statement on the payment obligations to the state budget” or under Form 710 “Rectifying Statement”, together with the cases provided in Annex , respectively in Annex 2 to the present Order.
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