This is an addition to a benefit previously included in the Tax Code, which continues to apply this year. It concerns deductions for the education of dependent children. We are talking about the costs of their education in educational institutions provided for in Art. 15 of the Education Code.
At the same time, the deductible amount cumulatively shall not exceed 20,000 lei. It will be applied for all types of education and/or professional development and for the total number of beneficiaries – parents and children.
In this context, the Ministry of Finance amended the CET18 Declaration of Individual’s Income form and the Regulation on the procedure of its completion. The ministry submitted a draft document for public consultations. It was developed in order to bring the regulations in line with the above-mentioned amendments to the Tax Code. Comments and suggestions on the draft will be accepted until March 7 this year.
A declaration may be submitted in digital format
In addition, for information purposes, it will be necessary to reflect in the CET18 income tax return the fact of alienation of the main dwelling or car, which were in the ownership of the taxpayer for more than three years. This is proposed in order to simplify the procedure for issuing confirmation of income of physical persons-citizens and their administration in general.
It is proposed to include a provision in the CET18 Filing Rules that a natural person will be able to submit a declaration to the tax office in the form of a digital document through the EVO app.
According to the draft, the changes will apply from the tax period 2026 onwards.
