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The statement 205 replaces the former tax staments
According to the order no 1913/2012, the declaration of the tax on income for each income beneficiary shall be made, as from 2013, through the statement 205, including for employees.
As such, for each income beneficiary for whom, there is an obligation of the income payer to withhold the tax on income, the income payer will submit a statement 205.
Download Smart Update – Fiscal Statement 205