NAFA order no. 253/2024 for the modification of the model, content and filling instructions of form 208 “Informative declaration regarding the tax on income from the transfer of real estate from personal patrimony”, approved by the Order of the Minister of Public Finance and the Minister of Justice no. 1.022/2.562/2016 regarding the approval of the procedures for establishing, paying and rectifying the tax on income from the transfer of real estate from personal patrimony and the model and content of some forms used in the administration of income tax was published in the Official Gazette, Part I no. 135 of February 16th, 2024.
The reasons for the appearance of this order:
- By Government Emergency Ordinance no. 115/2023, amendments and additions were made to Law no. 227/2015 on the Fiscal Code, which concerned the declarative obligations of notaries public regarding the income tax from the transfer of real estate from personal patrimony.
Thus, for transactions carried out starting from January 1st, 2024, public notaries are obliged to submit the monthly information declaration provided for in art. 113 of the Fiscal Code (form 208 “Informative declaration regarding the tax on income from the transfer of real estate from personal patrimony”), until the 25th inclusive of the month following the one in which the documents regarding the transfer of real estate from personal patrimony were authenticated.
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