About
NRA — what taxes and social security contributions does it administer?
As of 1
January 2006 the National Revenue Agency incorporated the collection and
administering of state taxes (income tax, patent taxes, VAT, corporate taxes)
and obligatory social security contributions (health insurance contributions,
pension insurance contributions, contributions for additional mandatory pension
insurance, etc.).
Taxes
administered by NRA
The
following documents are filed at NRA’s offices (former tax divisions and
territorial tax directorates):
Personal income tax returns,
Patent
tax returns,
Corporate
income tax returns,
VAT
returns.
Local
taxes and fees administered by municipalities
Local
taxes and fees (including building tax, garbage fee, taxes on vehicles,
property acquisition taxes, inheritance taxes) are now administered by the
municipal administrations and not by the tax administration, as it was until
the end of 2005. For more details on the payment of local taxes and fees,
please contact the municipal administrations’ division within whose area of
competence your permanent address falls.
Social
security administered by NRA
From the
beginning of 2006 notifications about labor contracts, declarations about
insured persons, and returns about social security contributions due are also
filed at the offices of the National Revenue Agency. Also at the Agency are
filed the returns (forms 3 and 5) about the health insurance contributions for
persons insured by the state budget, as well as the returns for social security
and health insurance contributions paid in advance.
Certificates
issued by NRA
In
addition, at NRA’s offices certificates for tax and social security liabilities
are issued, and inquiries about clients’ health and social security status can
be made.
Ways of
payment
Payment
of taxes and social security contributions is made via banks to the accounts of
the Agency’s respective territorial directorate or via Internet. No cash
payments are accepted.
Benefits
paid by NSSI
Benefits
for temporary work incapacity, pregnancy and maternity, childcare,
unemployment, accident at work and occupational illnesses, as well as all other
benefits are still paid by the National Social Security Institute.
