The National Agency for Fiscal Administration (ANAF) proposes, through a Draft Order published today in decisional transparency, the amendment and completion of Annex No. 1 to OPANAF No. 179/2022, respectively the update of the instructions for filling Form 205 “Informative Statement on Withholding Tax and Investment Gains/Losses for Income Beneficiaries.” ANAF recalls, in the Approval Report accompanying the draft legal act, that, through GEO No. 138/2024, amendments/additions were made to the requirements of Article 111 of Law No. 227/2015 on the Fiscal Code, which concerned, among other things, the regulation of the obligation to withhold tax on income from the transfer of divided property rights under a suspensive condition, paid by legal persons or other entities that are required to keep accounting records. The calculated and withheld tax shall be declared and paid by the 25th of the month following the month in which it was withheld.
Read more in CECCAR Business Magazine.
