{"id":5171,"date":"2021-04-05T11:18:56","date_gmt":"2021-04-05T09:18:56","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5171"},"modified":"2021-04-05T11:18:56","modified_gmt":"2021-04-05T09:18:56","slug":"formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-entitati-supuse-regimului-transparentei-fiscale-publicat-in-monitorul-oficial","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-entitati-supuse-regimului-transparentei-fiscale-publicat-in-monitorul-oficial\/","title":{"rendered":"Formularul 204 \u2013 \u201eDeclara\u021bie anual\u0103 de venit pentru asocieri f\u0103r\u0103 personalitate juridic\u0103 \u0219i entit\u0103\u021bi supuse regimului transparen\u021bei fiscale\u201d, publicat \u00een Monitorul Oficial"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e398e0bfd26\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">\u00cen Monitorul Oficial nr. 336 din 2 aprilie 2021 a fost publicat\u00a0<\/span><strong><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/240369\" target=\"_blank\" rel=\"noreferrer noopener\">Ordinul nr. 470\/2021<\/a>\u00a0<\/strong><span class=\"ugb-highlight\">al ANAF pentru aprobarea modelului \u0219i con\u021binutului formularului 204\u00a0<em>\u201eDeclara\u021bie anual\u0103 de venit pentru asocieri f\u0103r\u0103 personalitate juridic\u0103 \u0219i entit\u0103\u021bi supuse regimului transparen\u021bei fiscale\u201d<\/em>. Dup\u0103 cum se \u0219tie, prin Legea nr. 296\/2020 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal au fost modificate\/completate unele dispozi\u021bii referitoare la veniturile din activit\u0103\u021bi agricole pentru care venitul anual se stabile\u0219te pe baz\u0103 de norme de venit. Astfel, la art. 105 alin. (2) din Codul fiscal a fost ad\u0103ugat\u0103 o nou\u0103 grup\u0103 de produse vegetale pentru care venitul anual se stabile\u0219te pe baz\u0103 de norme de venit. Totodat\u0103, potrivit noilor reglement\u0103ri prev\u0103zute la art. 107 alin. (3) din Codul fiscal, \u00een cazul contribuabililor care desf\u0103\u0219oar\u0103 activit\u0103\u021bi agricole pentru care venitul se stabile\u0219te pe baz\u0103 de norme de venit \u0219i de\u021bin suprafe\u021be destinate produc\u021biei agricole vegetale\/animale \u00een localit\u0103\u021bi\/jude\u021be diferite, op\u021biunea privind \u00eencadrarea \u00een limitele veniturilor neimpozabile prev\u0103zute pentru fiecare grup\u0103 de produse vegetale\/animale de la art. 105 alin. (2) se va exercita la nivelul jude\u021bului respectiv\/jude\u021belor respective.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">De asemenea, prin OUG nr. 13\/2021 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal \u0219i a Legii contabilit\u0103\u021bii nr. 82\/1991 au fost aduse modific\u0103ri \u00een ceea ce prive\u0219te termenul de depunere a declara\u021biei, \u00een sensul c\u0103, \u00een cazul asocierilor f\u0103r\u0103 personalitate juridic\u0103 \u00een cadrul c\u0103rora se desf\u0103\u0219oar\u0103 activit\u0103\u021bi agricole pentru care venitul anual se stabile\u0219te pe baza normelor de venit, declara\u021bia anual\u0103 de venit pentru asocieri f\u0103r\u0103 personalitate juridic\u0103 \u0219i entit\u0103\u021bi supuse regimului transparen\u021bei fiscale se depune p\u00e2n\u0103 \u00een ultima zi a lunii februarie inclusiv a anului curent. Totodat\u0103, prin actul normativ men\u021bionat, art. 133 din Legea nr. 227\/2015 a fost completat cu unele dispozi\u021bii tranzitorii, prin introducerea alin. (15<sup>7<\/sup>) care prevede c\u0103, \u00een anul 2021, termenul de depunere a declara\u021biei anuale de venit pentru asocierile f\u0103r\u0103 personalitate juridic\u0103 \u0219i entit\u0103\u021bi supuse regimului transparen\u021bei fiscale, prev\u0103zut\u0103 la art. 107 alin. (5) \u0219i art. 125 alin. (4), este p\u00e2n\u0103 la 15 aprilie 2021 inclusiv.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-entitati-supuse-regimului-transparentei-fiscale-publicat-in-monitorul-oficial-s11362\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e398e0c03b9\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/04\/formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-s11362.jpg\"  alt=\"formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-s11362\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/04\/formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-s11362.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/04\/formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-s11362-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/04\/formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-s11362-320x240.jpg 320w\"   alt=\"formularul-204-declaratie-anuala-de-venit-pentru-asocieri-fara-personalitate-juridica-si-s11362\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 336 din 2 aprilie 2021 a fost publicat\u00a0Ordinul nr. 470\/2021\u00a0al ANAF pentru aprobarea modelului \u0219i con\u021binutului formularului 204\u00a0\u201eDeclara\u021bie anual\u0103 de venit pentru asocieri f\u0103r\u0103 personalitate juridic\u0103 \u0219i entit\u0103\u021bi supuse regimului transparen\u021bei [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5171","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/comments?post=5171"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5171\/revisions"}],"predecessor-version":[{"id":5174,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5171\/revisions\/5174"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/5172"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}