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The Law no. 100/2013, published in the Official Monitor no. 211 from 15th April 2013, brought several modifications to the Code of fiscal procedures, by bringing further clarifications to the submitting legal papers through electronic means, for several fiscal declarations, on the e-Romania portal.
The new rules entered into force on April 18, 2013 and clarify the date on which it is considered that a statement has been filed the taxpayer to report, but this has not been validated.
The new legislation established that in case the tax return was filed by the legal deadline and the message sent by electronic trading system that the information was not validated due to the detection of errors in filing date statement, the filing date of the message is initially transmitted if the taxpayer files a declaration valid until the last day of the expiring legal deadline.
Basically, through this change, the time in which taxpayers must file a new statement valid, if the first had errors completion, there is „the last business day of the same month” (as before the entry into force of Law no. 100/2013), but „the last day of the expiring legal deadline.”
If they meet this deadline, the tax authorities will consider the filing date the day and time that this statement was made transmission errors completion.
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