The unified statement for the income tax and social contributions will be submitted by almost one million taxpayers who have income sources from independent activities, based on 2017 data from the Public Finance Ministry.
The unified statement links seven previous statements – D200, D201, D220, D221, D600, D604 and D605.
According to the institution, the estimated number of taxpayers who will submit the statement is 964,166. The numbers are based on unique Personal Numeric Codes of individuals. Each code was taken into account only once, regardless of whether the person submitted one or more statements.
This year, individuals will submit a single statement regarding the incomes they obtained, and from March 31, 2019 this will be done exclusively online, according to a document from the Ministry.
For the current year, the form can be submitted on paper until May 15th. From the following day, this will also be done online.
The document reads: “For 2018 we are analysing the possibility of introducing a rebate system for the taxpayers who pay their fiscal obligations in advance. If the statements are submitted online, the rebate is 10 percent if the full payment is made by July 15, 2018. In addition, a 5 percent rebate will be given to those who fully pay their fiscal obligations before September 30.”
If the statement is submitted on paper and taxes are paid before July 15, the rebate is 5 percent, and 2 percent by September 30, according to the ministry.
According to the source, the insured status in the social health insurance system is not conditioned by the payment of contributions at certain deadlines.
In 2018, before the deadline for the unified statement (July 15), individuals who have incomes from independent activities will retain their insured status, so they are able to benefit from medical services, medical drugs and medical devices.