{"id":7088,"date":"2022-12-30T12:43:10","date_gmt":"2022-12-30T10:43:10","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7088"},"modified":"2022-12-30T12:43:11","modified_gmt":"2022-12-30T10:43:11","slug":"anaf-va-actualiza-formularul-205-si-instructiunile-de-completare-a-acestuia","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/anaf-va-actualiza-formularul-205-si-instructiunile-de-completare-a-acestuia\/","title":{"rendered":"ANAF va actualiza formularul 205 \u0219i instruc\u021biunile de completare a acestuia"},"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-28287\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/anaf-va-actualiza-formularul-205-si-instructiunile-de-completare-a-acestuia-s16999.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/anaf-va-actualiza-formularul-205-si-instructiunile-de-completare-a-acestuia-s16999.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/anaf-va-actualiza-formularul-205-si-instructiunile-de-completare-a-acestuia-s16999-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/anaf-va-actualiza-formularul-205-si-instructiunile-de-completare-a-acestuia-s16999-150x91.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) inten\u021bioneaz\u0103 s\u0103 actualizeze modelul formularului 205 \u0219i instruc\u021biunile de completare a acestuia. \u00cen acest context, institu\u021bia a publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0<\/span><a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20221220130227_ordin_modificare_f205.20122022.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>proiect de ordin<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>pentru modificarea \u0219i completarea OPANAF nr. 179\/2022 pentru aprobarea modelului \u0219i con\u021binutului formularelor 205 \u201eDeclara\u021bie informativ\u0103 privind impozitul re\u021binut la surs\u0103 \u0219i c\u00e2\u0219tigurile\/pierderile din investi\u021bii, pe beneficiari de venit\u201d \u0219i 207 \u201eDeclara\u021bie informativ\u0103 privind impozitul re\u021binut la surs\u0103\/impozitul suportat de pl\u0103titorul de venit\/veniturile scutite, pe beneficiari de venit nereziden\u021bi<\/em>\u201d.<\/span><\/p>\n<p><span class=\"stk-highlight\">ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, prin OG nr. 8\/2021 \u0219i OUG nr. 130\/2021, au fost aduse modific\u0103ri \u0219i complet\u0103ri Legii nr. 227\/2015 privind Codul fiscal \u00een ceea ce prive\u0219te obliga\u021biile declarative ale pl\u0103titorilor de venituri cu regim de re\u021binere la surs\u0103 a impozitului, precum \u0219i ale intermediarilor, reziden\u021bi fiscali rom\u00e2ni, defini\u021bi de legisla\u021bia \u00een materie, care au efectuat tranzac\u021biile prev\u0103zute la art. 94 \u0219i 95 din Codul fiscal.<\/span><\/p>\n<p><span class=\"stk-highlight\">Modific\u0103rile\/complet\u0103rile au vizat, \u00een principal, urm\u0103toarele aspecte: \u25cf modificarea dispozi\u021biilor art. 132 alin .(2) din Codul fiscal referitoare la obliga\u021biile declarative ale pl\u0103titorilor de venituri cu regim de re\u021binere la surs\u0103 a impozitelor, \u00een sensul \u00een care, \u00een cazul veniturilor din pensii realizate \u00eencep\u00e2nd cu luna ianuarie 2022, pl\u0103titorii de astfel de venituri nu mai au obliga\u021bia complet\u0103rii \u0219i depunerii formularului 205 \u201eDeclara\u021bie informativ\u0103 privind impozitul re\u021binut la surs\u0103 \u0219i c\u00e2\u0219tigurile\/pierderile din investi\u021bii, pe beneficiari de venit\u201d, ci a formularului 112 \u201eDeclara\u021bie privind obliga\u021biile de plat\u0103 a contribu\u021biilor sociale, impozitului pe venit \u0219i eviden\u021ba nominal\u0103 a persoanelor asigurate\u201d; \u25cf modificarea dispozi\u021biilor art. 96 alin (3) din Codul fiscal, \u00een sensul \u00een care intermediarii, societ\u0103\u021bile de administrare a investi\u021biilor sau societ\u0103\u021bile de investi\u021bii autoadministrate, administratorii de fonduri de investi\u021bii alternative, reziden\u021bi fiscali rom\u00e2ni, care efectueaz\u0103 tranzac\u021biile prev\u0103zute la art. 94 \u0219i 95, at\u00e2t pentru veniturile ob\u021binute din Rom\u00e2nia, c\u00e2t \u0219i pentru cele ob\u021binute din str\u0103in\u0103tate au obliga\u021bia complet\u0103rii \u0219i depunerii formularului 205 \u201eDeclara\u021bie informativ\u0103 privind impozitul re\u021binut la surs\u0103 \u0219i c\u00e2\u0219tigurile\/pierderile din investi\u021bii, pe beneficiari de venit\u201d.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-va-actualiza-formularul-205-si-instructiunile-de-completare-a-acestuia-s16999\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-va-actualiza-formularul-205-si-instructiunile-de-completare-a-acestuia-s16999\/\">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) inten\u021bioneaz\u0103 s\u0103 actualizeze modelul formularului 205 \u0219i instruc\u021biunile de completare a acestuia. \u00cen acest context, institu\u021bia a publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0proiect de ordin\u00a0pentru modificarea \u0219i completarea OPANAF nr. [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7088","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\/7088","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=7088"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7088\/revisions"}],"predecessor-version":[{"id":7090,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7088\/revisions\/7090"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/7089"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}