{"id":6122,"date":"2021-09-27T07:48:53","date_gmt":"2021-09-27T05:48:53","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=6122"},"modified":"2021-09-27T07:48:54","modified_gmt":"2021-09-27T05:48:54","slug":"anaf-a-publicat-ghidul-fiscal-al-contribuabililor-care-realizeaza-venituri-din-drepturi-de-proprietate-intelectuala","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/anaf-a-publicat-ghidul-fiscal-al-contribuabililor-care-realizeaza-venituri-din-drepturi-de-proprietate-intelectuala\/","title":{"rendered":"ANAF a publicat Ghidul fiscal al contribuabililor care realizeaz\u0103 venituri din drepturi de proprietate intelectual\u0103"},"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-69e14ad2f267c\" 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><span class=\"ugb-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei,\u00a0<em>Ghidul fiscal al contribuabililor care realizeaz\u0103 venituri din drepturi de proprietate intelectual\u0103<\/em>. Documentul aduce clarific\u0103ri cu privire la obliga\u021biile fiscale ale persoanelor care ob\u021bin astfel de venituri.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Potrivit legisla\u021biei \u00een vigoare, contribuabilii persoane fizice care realizeaz\u0103 venituri din drepturi de proprietate intelectual\u0103 din Rom\u00e2nia au obliga\u021bia s\u0103 declare veniturile \u0219i s\u0103 pl\u0103teasc\u0103 impozite, taxe, contribu\u021bii \u0219i alte sume la bugetul general consolidat. Veniturile din drepturi de proprietate intelectual\u0103 sunt considerate ca fiind ob\u021binute din Rom\u00e2nia numai dac\u0103 sunt primite de la un pl\u0103titor de venit din Rom\u00e2nia sau de la un nerezident prin intermediul unui sediu permanent al acestuia stabilit \u00een Rom\u00e2nia.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Ghidul red\u0103 defini\u021bia veniturilor din proprietate intelectual\u0103, care sunt veniturile incluse \u00een aceast\u0103 categorie, tratamentul fiscal al veniturilor de acest tip pl\u0103tite de persoane juridice sau alte entit\u0103\u021bi care au obliga\u021bia de a conduce eviden\u021ba contabil\u0103, precum \u0219i al celor primite de la al\u021bi pl\u0103titori dec\u00e2t cei men\u021biona\u021bi mai sus.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Regulile generale privind op\u021biunea de a stabili venitul net anual \u00een sistem real pe baza datelor din contabilitate, declararea veniturilor \u0219i plata impozitului, respectiv completarea \u0219i depunerea\u00a0<em>Declara\u021biei unice privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice<\/em>, contribu\u021biile sociale obligatorii datorate de contribuabilii care ob\u021bin astfel de venituri, op\u021biunea de a dispune asupra destina\u021biei sumei reprezent\u00e2nd p\u00e2n\u0103 de 3,5% din impozitul pe venitul realizat din drepturi de proprietate intelectual\u0103 sunt alte subiecte abordate \u00een documentul citat.<\/span><\/p>\n<p><em><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_proprietate_intelectuala.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ghidul fiscal al contribuabililor care realizeaz\u0103 venituri din drepturi de proprietate intelectual\u0103<\/a><\/em>\u00a0<span class=\"ugb-highlight\">poate fi consultat pe site-ul ANAF, sec\u021biunea<\/span>\u00a0<em><a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/asistenta_contribuabili\/servicii_oferite_contribuabililor\/ghiduri_curente\/!ut\/p\/a1\/pZFRT8IwFIV_iw99dL0yWYZvIxEGJgoYw-gL6dhlNIF26QqL_952GiJEKsb71NOeryc9pYxmlEl-ECU3Qkm-dZpFy_QujdJO3BnDLIxh2u0PHvu9V4AnsIaFNcCFSeCMT6fg-NGsO5wADO-_eI_hqvxLhpc_86f5vfB_PES_8XPKvBW5G1qDr2JviOvAG2EfOaas3Kq8_fBFIvMwLinTuEaNOthru70xpqofCBBomibgkq8DrQi4BQEhDWqJhkDynAwIFFhXGpefhysli_0Kj7rAnRSGa9HqnwI3qjY0-5ZDq92bnQzE6Jbl783NB_p1HrQ!\/dl5\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Asisten\u021b\u0103 contribuabili \u2013 Servicii oferite contribuabililor \u2013 Ghiduri curente \u0219i alte materiale informative<\/a><\/em><span class=\"ugb-highlight\">.<\/span><\/p>\n<p><em><span class=\"ugb-highlight\">(Copyright foto:<\/span>\u00a0<a href=\"https:\/\/www.anaf.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">ANAF<\/a><span class=\"ugb-highlight\">)<\/span><\/em><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e14ad2f2d45\" 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\/09\/anaf-a-publicat-ghidul-fiscal-al-contribuabililor-care-realizeaza-venituri-din-drepturi-de-proprietate-a8403.jpg\"  alt=\"anaf-a-publicat-ghidul-fiscal-al-contribuabililor-care-realizeaza-venituri-din-drepturi-de-proprietate-a8403\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/09\/anaf-a-publicat-ghidul-fiscal-al-contribuabililor-care-realizeaza-venituri-din-drepturi-de-proprietate-a8403.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\/09\/anaf-a-publicat-ghidul-fiscal-al-contribuabililor-care-realizeaza-venituri-din-drepturi-de-proprietate-a8403-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/09\/anaf-a-publicat-ghidul-fiscal-al-contribuabililor-care-realizeaza-venituri-din-drepturi-de-proprietate-a8403-320x240.jpg 320w\"   alt=\"anaf-a-publicat-ghidul-fiscal-al-contribuabililor-care-realizeaza-venituri-din-drepturi-de-proprietate-a8403\" 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>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei,\u00a0Ghidul fiscal al contribuabililor care realizeaz\u0103 venituri din drepturi de proprietate intelectual\u0103. Documentul aduce clarific\u0103ri cu privire la obliga\u021biile fiscale ale persoanelor care ob\u021bin astfel [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6123,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6122","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\/6122","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=6122"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6122\/revisions"}],"predecessor-version":[{"id":6125,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6122\/revisions\/6125"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/6123"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=6122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=6122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=6122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}