Advance income tax payment for the 2010 tax year
Circular NAC-DGECCG10-00007 explains how to declare an advance payment for the 2010 tax year.
With regards to the income tax statement:
"The advance is calculated based on the provisions of Article 41, paragraph 2, section b) of the Organic Law on Internal Taxation and must be written in Box 879 - Next Year’s Advance - of the income tax statement form for fiscal year 2009. It's worth noting that for calculating the advance, the withholdings’ amount under that standard should not be considered.”
With regards to the advance payment it states:
“In addition, under Article 41, paragraph 2, section c), in order to calculate the advance payment, the withholdings on the taxpayer in the previous year should be subtracted and the resultant amount will be paid in two equal installments in the months of July and September 2010.
The balance of the advance (declared amount less the amount paid) will be paid along with the income tax statement for fiscal year 2010 to be filed in March and April 2011 using the pertinent boxes provided for that purpose.”


