{"id":7210,"date":"2022-05-02T07:50:28","date_gmt":"2022-05-02T05:50:28","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=7210"},"modified":"2022-05-02T07:50:30","modified_gmt":"2022-05-02T05:50:30","slug":"anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-in-particular-de-persoanele-fizice%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-in-particular-de-persoanele-fizice%ef%bf%bc\/","title":{"rendered":"ANAF a publicat Ghidul privind tratamentul fiscal aplicabil veniturilor ob\u021binute din medita\u021bii, acordate \u00een particular de persoanele fizice\ufffc"},"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-69e55dd1cf336\" 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=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei,\u00a0<\/span><em><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_meditatii_2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Ghidul<\/strong><\/a>\u00a0<\/em><span class=\"stk-highlight\"><em>fiscal aplicabil veniturilor ob\u021binute din medita\u021bii acordate \u00een particular de persoanele fizice<\/em>, care se adreseaz\u0103 tuturor contribuabililor persoane fizice care acord\u0103 sau inten\u021bioneaz\u0103 s\u0103 acorde medita\u021bii \u00een particular \u0219i care aleg s\u0103 \u00ee\u0219i desf\u0103\u0219oare activitatea \u00een mod individual. Aceste venituri reprezint\u0103 venituri impozabile \u0219i, potrivit Codului fiscal, se \u00eencadreaz\u0103 \u00een categoria venituri din activit\u0103\u021bi independente.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen cazul \u00een care persoanele fizice inten\u021bioneaz\u0103 s\u0103 realizeze sau realizeaz\u0103 deja \u00een mod individual venituri din prestarea de servicii reprezent\u00e2nd medita\u021bii au obliga\u021bia de a se \u00eenregistra la Oficiul Na\u021bional al Registrului Comer\u021bului \u0219i de a solicita autorizarea func\u021bion\u0103rii, \u00een condi\u021biile prev\u0103zute de OUG nr. 44\/2008. Ulterior \u00eenregistr\u0103rii \u00een registrul comer\u021bului \u0219i autoriz\u0103rii func\u021bion\u0103rii, persoanele fizice au obliga\u021bia de a depune la organul fiscal\u00a0<em>Declara\u021bia unic\u0103 privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice (formularul 212)<\/em>. \u00cen cazul \u00een care \u00eencep activitatea \u00een cursul anului fiscal, persoanele fizice vor depune\u00a0<em>Declara\u021bia unic\u0103<\/em>\u00a0\u00een termen de 30 de zile de la data producerii evenimentului. \u00cen\u00a0<em>Declara\u021bia unic\u0103<\/em>, contribuabilul va completa \u00een mod corespunz\u0103tor Capitolul II \u2013 Date privind impozitul pe veniturile estimate\/norma de venit a se realiza \u00een Rom\u00e2nia \u0219i contribu\u021biile sociale datorate, prin intermediul c\u0103ruia contribuabilii \u00ee\u0219i exercita \u0219i op\u021biunea privind determinarea venitului net anual:\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>\u00a0fie pe baza normelor de venit;\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>fie \u00een sistem real, pe baza datelor din contabilitate.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen situa\u021bia \u00een care persoana fizic\u0103 \u00eencepe activitatea \u00een luna decembrie a anului de impunere, aceasta va depune Declara\u021bia unic\u0103 privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice \u2013 Capitolul I. Date privind veniturile realizate p\u00e2n\u0103 la data de\u00a0<strong>25 mai inclusiv<\/strong>\u00a0a anului urm\u0103tor celui de impunere.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-in-particular-de-persoanele-fizice-s14983\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-in-particular-de-persoanele-fizice-s14983\/\">CECCAR Business Magazine<\/a>.<\/em><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e55dd1cf8e3\" 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\/2022\/05\/anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-s14983.jpg\"  alt=\"anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-s14983\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/05\/anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-s14983.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\/2022\/05\/anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-s14983-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/05\/anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-s14983-320x240.jpg 320w\"   alt=\"anaf-a-publicat-ghidul-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-din-meditatii-acordate-s14983\" 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\u00a0fiscal aplicabil veniturilor ob\u021binute din medita\u021bii acordate \u00een particular de persoanele fizice, care se adreseaz\u0103 tuturor contribuabililor persoane fizice care acord\u0103 sau inten\u021bioneaz\u0103 s\u0103 acorde [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7210","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7210","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=7210"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7210\/revisions"}],"predecessor-version":[{"id":7213,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7210\/revisions\/7213"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=7210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=7210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=7210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}