{"id":7078,"date":"2022-12-20T10:08:55","date_gmt":"2022-12-20T08:08:55","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7078"},"modified":"2022-12-20T10:08:57","modified_gmt":"2022-12-20T08:08:57","slug":"anaf-a-publicat-ghidul-asociatiilor-fundatiilor-si-federatiilor-persoane-juridice-de-drept-privat-fara-scop-patrimonial","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/anaf-a-publicat-ghidul-asociatiilor-fundatiilor-si-federatiilor-persoane-juridice-de-drept-privat-fara-scop-patrimonial\/","title":{"rendered":"ANAF a publicat Ghidul asocia\u021biilor, funda\u021biilor \u0219i federa\u021biilor, persoane juridice de drept privat f\u0103r\u0103 scop patrimonial"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28269\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/anaf-a-publicat-ghidul-asociatiilor-fundatiilor-si-federatiilor-persoane-juridice-de-drept-privat-s16988.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/anaf-a-publicat-ghidul-asociatiilor-fundatiilor-si-federatiilor-persoane-juridice-de-drept-privat-s16988.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/anaf-a-publicat-ghidul-asociatiilor-fundatiilor-si-federatiilor-persoane-juridice-de-drept-privat-s16988-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/anaf-a-publicat-ghidul-asociatiilor-fundatiilor-si-federatiilor-persoane-juridice-de-drept-privat-s16988-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la sec\u021biunea \u201eAsisten\u021b\u0103 contribuabili\u201d,\u00a0<\/span><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_ONG_2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>Ghidul<\/em><\/strong><\/a><em>\u00a0<\/em><span class=\"stk-highlight\"><em>asocia\u021biilor, funda\u021biilor \u0219i federa\u021biilor, persoane juridice de drept privat f\u0103r\u0103 scop patrimonial<\/em>, document care se adreseaz\u0103 entit\u0103\u021bilor men\u021bionate constituite \u00een condi\u021biile OG nr. 26\/2000 cu privire la asocia\u021bii \u0219i funda\u021bii, cu modific\u0103rile \u0219i complet\u0103rile ulterioare.<\/span><\/p>\n<p><span class=\"stk-highlight\">Persoanele fizice \u0219i persoanele juridice care urm\u0103resc desf\u0103\u0219urarea unor activit\u0103\u021bi de interes general sau \u00een interesul unor colectivit\u0103\u021bi ori, dup\u0103 caz, \u00een interesul lor personal nepatrimonial pot constitui asocia\u021bii ori funda\u021bii \u00een condi\u021biile legii. Acestea sunt persoane juridice de drept privat f\u0103r\u0103 scop patrimonial. Partidele politice, sindicatele \u0219i cultele religioase nu intr\u0103 sub inciden\u021ba prevederilor OG nr. 26\/2000.<\/span><\/p>\n<p><span class=\"stk-highlight\">Asocia\u021biile, funda\u021biile \u0219i federa\u021biile \u00ee\u0219i pot desf\u0103\u0219ura activitatea \u00een diverse domenii, cum ar fi s\u0103n\u0103tate, educa\u021bie \u0219i cercetare, \u0219tiin\u021b\u0103, cultur\u0103, protec\u021bie social\u0103, minorit\u0103\u021bi, drepturile omului, protec\u021bia mediului, protec\u021bia copilului, comunicare \u0219i mass \u2013 media, sport\/turism etc. \u00cen acest sens, acestea pot desf\u0103\u0219ura diferite activit\u0103\u021bi, precum:\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>intermedierea rela\u021biei dintre cet\u0103\u021beni \u0219i autorit\u0103\u021bi;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>facilitarea integr\u0103rii sociale \u0219i politice a cet\u0103\u021benilor;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>furnizarea de bunuri \u0219i servicii publice;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>reprezentarea intereselor de grup \u00een societate etc.<\/span><\/p>\n<p><span class=\"stk-highlight\">Ghidul include informa\u021bii referitoare la:\u00a0\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>\u00eenfiin\u021barea asocia\u021biilor, funda\u021biilor \u0219i federa\u021biilor;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>\u00eenregistrarea fiscal\u0103 a acestora (depunerea declara\u021biei de \u00eenregistrare fiscal\u0103, eliberarea certificatului de \u00eenregistrare fiscal\u0103, modific\u0103rile intervenite ulterior \u00eenregistr\u0103rii fiscale, radierea \u00eenregistr\u0103rii fiscale);\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>conducerea contabilit\u0103\u021bii;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>impozitul pe profit (reguli speciale de impozitare, completarea a\u0219i depunerea declara\u021biei anuale de impozit pe profit \u2013 formularul 101);\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0alte obliga\u021bii declarative;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>transmiterea notific\u0103rilor;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0registrul entit\u0103\u021bilor pentru care se acord\u0103 deduceri fiscale;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>Spa\u021biul Privat Virtual;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>modul de ob\u021binere a informa\u021biilor suplimentare;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0legisla\u021bie \u0219i materiale informative.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-ghidul-asociatiilor-fundatiilor-si-federatiilor-persoane-juridice-de-drept-privat-fara-scop-patrimonial-s16988\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-ghidul-asociatiilor-fundatiilor-si-federatiilor-persoane-juridice-de-drept-privat-fara-scop-patrimonial-s16988\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la sec\u021biunea \u201eAsisten\u021b\u0103 contribuabili\u201d,\u00a0Ghidul\u00a0asocia\u021biilor, funda\u021biilor \u0219i federa\u021biilor, persoane juridice de drept privat f\u0103r\u0103 scop patrimonial, document care se adreseaz\u0103 entit\u0103\u021bilor men\u021bionate constituite \u00een condi\u021biile [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7078","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=7078"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7078\/revisions"}],"predecessor-version":[{"id":7080,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7078\/revisions\/7080"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/7079"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}