Declarația anuală de impozit pe profit (D101) (Annual profit tax return (D101)) is made from the year’s revenue and expenses in the ledger, for companies that pay profit tax.
01 · What it asks
Cheltuieli nedeductibile (Non-deductible expenses)
Whole lei, besides the profit tax and the accounting depreciation, which are added by themselves.
Non-taxable revenue, Fiscal depreciation, Sponsorship
Whole lei.
Pierdere fiscală reportată (Tax loss carried forward)
Whole lei, from earlier years.
Declarat pentru trimestre (D100) (Declared for the quarters (D100))
Empty: taken from the D100 returns made here.
02 · Post the tax
A valid D101 has Înregistrează impozitul pe profit (Post the profit tax), which posts the profit tax of the year (691 = 4411) after you confirm. Do it before the year-end closing.