On 31 August 2020, the Ministerial Order number 31/08/2020 approved the returns for the declaration of Personal Income tax and the Corporate Income Tax.
Concerning Personal Income Tax (I.R.P.S), the Ministerial order provides:
o return for the declaration of Personal Income Tax (M/10 form);
o return for the declaration of Personal Income Tax – Inclusion Entry (M/10V form);
o return for the declaration of Personal Income Tax for Category 2 (M/10 annex a form);
o return for the declaration of Personal Income Tax for capital gains (M/10 annex b form);
o return for the declaration of Personal Income Tax for real estate income (M/10 annex c
form);
o return for the declaration of Personal Income Tax for other income and income earned
abroad (M/10 annex d form);
o return for the declaration of head of household or joint-holder administrator of undivided
inheritance (M/10 annex e form);
o return for withholding tax and autonomous income tax for I.R.P.S and I.R.P.C (MRFTA
IRPS/C form);
Concerning Corporate Income Tax (I.R.P.C), the Ministerial order provides:
o return for the declaration of Corporate Income Tax (organised accounting and
bookkeeping simplified regime) (M/22 form);
o return for the declaration of Corporate Income Tax (Simplified Regime for taxable profit
assessment) (M/22A form);
o Annual accounting and tax return (M/20H form);
o Income return (M/20 form);
o return for withholding tax and autonomous income tax for I.R.P.S and I.R.P.C (MRFTA
IRPS/C form);
o Annual transfer pricing return (preferential and undercapitalized tax regime) (M/20 annex
I form).
The Ministerial Order 31.08.2020 approved also the returns for commencement and cessation of activity (respectively M/02 and M/03 forms).
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