The Order provides changes in the template of form 101 – Profit tax return.
Non-resident entities which carry out economic activities in Romania through one or more permanent establishments are required to close their taxable period by 30 June 2013 and file form 101 until 25 July 2013.
For the period 1 July – 31 December 2013, these entities have to report the profit tax for the second semester of 2013 through their designated permanent establishment assigned to fulfil their fiscal obligations as of 1st of July. These entities are required to file form 101 until 25 March of the following year.
In addition, the Order amends the instructions for filling in the form 100 – Return regarding tax payment obligations to the state budget.