The paper discusses issues related to the amended single tax return and provides a series of examples regarding how non-wage income earned by individuals during 2025, as well as the resulting tax liabilities, should be reported therein. If individuals identify errors in the single tax return they have submitted, they may subsequently file amended returns, in accordance with the applicable legislation. The form may be corrected at any time by submitting an amended return under the conditions set out in the Fiscal Procedure Code. To this end, the single tax return provides individuals with the following fields: initial return, 2025 income amendment, 2026 options amendment, and amendment of both. The amended form must be completed by entering all data and information required in the section subject to amendment, including those that do not differ from the initial/previous return.
Lucian Cernușca (2026) studied this question.