The simplification of tax legislation enters a new stage, following recent legal changes regarding the payment of current tax liability. It is to be noted that, in this context, by the end of June 2018, taxpayers are to make multiple payments into different Treasury accounts: value-added tax (VAT); social security liabilities amounts; amounts due to the state budget.

Order of the Minister of Public Finances no. 1612/28.06.2018 for the approval of the Classification of tax obligations that are to be paid into single account (published in the Official Journal no. 544/29.06.2018) established that the following tax liabilities are to be paid into the single account:

• Tax on wages and income asimilated to wages;
• Tax on pensions income;
• Anticipated payments for corporation tax to be paid by banking institution;
• Corporation tax/Anticipated payments for corporation tax to be paid by legal persons (other than banking institutions);
• Tax on dividends (including dividends earned in Romania by non-residents);
• Tax on income of small-sized enterprises;
• Tax on income earned by natural persons in associating with legal persons (that owe corporation tax, tax on income of small-sized enterprises or specific tax for certain activities);
• Tax on intellectual property tax income;
• Tax on income from the lease of agricultural goods;
• Tax on interest income (including dividends earned in Romania by non-residents);
• Tax on income earned from the liquidation of a company;
• Tax on awards income;
• Tax on income from other sources;
• Tax on income from royalties/commissions earned in Romania by non-residents;
• Tax on income from sports and entertainment activities earned in Romania by non-residents;
• Tax on income representing fees received by non-residential legal persons who act as a director, founder or member of board of directors of another legal person;
• Tax on income from services carried out by non-residents;
• Tax on income earned by non-resident natural persons from awards offered in contests organized in Romania;
• Tax on income earned by non-resident natural persons from gambling in Romania;
• Tax on income earned by non-residents from the liquidation of a Romanian company;
• Disbursements from legal persons for unlisted handicapped people;
• Disbursements from an autonomous public company’s net profits;
• Tax on gambling income;
• Tax on income earned by transferring trust assets and liabilities from the trustor to the non-resident beneficiary;
• Specific tax for certain activities;
• Tax on income earned by natural persons from independent activities on the basis of sports contracts;
• Social security contribution;
• Health insurance contribution.

The National Agency for Fiscal Administration is entitled to assigning the amounts paid in the single account, based on data from the taxpayers’ tax returns.