The NAFA Order no. 310/2023 for the approval of the model and content of form 101 Fiscal group Consolidated declaration regarding the profit tax determined by the fiscal group, as well as for the modification and completion of the Order of the president of the National Agency for Fiscal Administration no. 3.386/2016 for the approval of the model and content of forms 101 Profit tax declaration and 120 Excise tax return was published in the Official Gazette no. 201 of March 10th, 2023.
The reasons for this order
Law no. 296/2020 amended and supplemented Law no. 227/2015 on the Fiscal Code, establishing rules on fiscal consolidation in the field of profit tax.
The new regulations establish the conditions regarding the establishment, modification and dissolution of the fiscal group in the field of profit tax, as well as rules regarding the taxation of the fiscal group.
The determination of the consolidated fiscal result of the fiscal group, the submission of the profit tax declaration and the payment of the profit tax on behalf of the group are carried out by the responsible legal person, designated according to the law.
The responsible legal person is obliged to submit a consolidated annual declaration regarding the profit tax owed by the fiscal group. The declaration is submitted to the competent fiscal body, together with the annual profit tax declaration of each member of the fiscal group.
