A new chapter has been inserted regarding the settling of the salary tax paid by the tax-payers which have secondary offices registered as payers of salaries and incomes assimilated to salaries, due to the implementation of the unique return which individualises the tax obligations representing salary tax owed by the employees who carry out their activity at the main office and the secondary offices.
The income tax paid by the tax-payer into the unique account is distributed and is recorded by the competent fiscal body, for the main office, respectively for the secondary offices of the payer, proportionally to the tax owed for each of such of the total tax individualized in the debenture for which the settlement took place. The manner of distributing the settled salary tax, both for the main office and each of the secondary offices, shall be communicated with the help of the information system by the competent fiscal body to the state treasury unit to which the tax-payer is attached.
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