Changes to the instructions for filling in and submitting Form 101 for PEs

Changes to the instructions for filling in and submitting Form 101 for PEs

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19 July 2013

ANAF President Order no. 878/2013 has been published (“the Order”), amending Order 1950/2012 approving the template and content of self-assessment and withholding tax returns especially for permanent establishments (PEs).

The Order provides changes in the template, filling in instructions and filing deadline for Form 101 (“Profit tax return”) to reflect the new legal provisions applicable as of 1 July 2013 regarding the calculation, payment and declaration of profit tax owed by permanent establishments of the same foreign legal entity (as detailed in our Tax and Legal Alert no. 18 dated 31 May 2013).

Non-resident entities which carry out economic activities in Romania through one or more permanent establishments are required to close their taxable period by 30 June 2013 and file Form 101 by 25 July 2013.

For the period 1 July – 31 December 2013, these entities have to report the profit tax for the second semester of 2013 through their designated permanent establishment assigned to fulfil their fiscal obligations as of 1 July. These entities are required to file Form 101 by 25 March of the following year.

In addition, the Order amends the instructions for filling in Form 100 (“Return regarding tax payment obligations to the state budget”) and the Nomenclature of tax liabilities to the state budget.

[Source: Official Gazette of Romania no. 432/16 July 2013]

For more information, please contact Peter de Ruiter, Mihaela Mitroi, Ionut Simion and Daniel Anghel.

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