{"id":7958,"date":"2023-01-27T11:41:39","date_gmt":"2023-01-27T09:41:39","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=7958"},"modified":"2023-01-27T11:41:40","modified_gmt":"2023-01-27T09:41:40","slug":"anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-a-contributiilor-sociale-impozitului-pe-venit-si-evidenta-nominala-a-persoanelor-asigurate","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-a-contributiilor-sociale-impozitului-pe-venit-si-evidenta-nominala-a-persoanelor-asigurate\/","title":{"rendered":"ANAF a actualizat modelul \u0219i con\u021binutul 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\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-69dfcda94da1e\" 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, pentru consultare, un<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20230126153743_ordin_112_26012023.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>proiect de ordin comun<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>al\u00a0pre\u0219edintelui Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103, pre\u0219edintelui Casei Na\u021bionale de Pensii Publice, pre\u0219edintelui Casei Na\u021bionale de Asigur\u0103ri Sociale de S\u0103n\u0103tate \u0219i al pre\u0219edintelui Agen\u021biei Na\u021bionale pentru Ocuparea For\u021bei de Munc\u0103 pentru aprobarea modelului, con\u021binutului, modalit\u0103\u021bii de depunere \u0219i de gestionare a \u201eDeclara\u021biei privind obliga\u021biile de plat\u0103 a contribu\u021biilor sociale, impozitului pe venit \u0219i eviden\u021ba nominal\u0103 a persoanelor asigurate\u201d<\/em>, care are \u00een vedere, \u00eentre altele, \u00a0actualizarea modelului \u0219i con\u021binutul formularului 112 \u00een contextul unor prevederi legislative aprobate \u00een ultima perioad\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Ini\u021biatorii men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, prin OUG nr. 168\/2022 privind unele m\u0103suri fiscal-bugetare, prorogarea unor termene, precum \u0219i pentru modificarea \u0219i completarea unor acte normative, au fost aduse unele modific\u0103ri regimului fiscal aplicabil veniturilor din salarii \u0219i asimilate salariilor. Astfel, potrivit art. XXXVII din OUG nr. 168\/2022, prin derogare de la prevederile art. 78, art. 139 alin. (1), art. 140, art. 157 alin.(1) \u0219i ale art. 220<sup>4<\/sup>\u00a0alin. (1) din Legea nr. 227\/2015, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u00eencep\u00e2nd cu data de 1 ianuarie 2023, \u00een cazul salaria\u021bilor care desf\u0103\u0219oar\u0103 activitate \u00een baza contractului individual de munc\u0103, \u00eencadra\u021bi cu norm\u0103 \u00eentreag\u0103, la locul unde se afl\u0103 func\u021bia de baz\u0103, nu se datoreaz\u0103 impozit pe venit \u0219i nu se cuprinde \u00een baza lunar\u0103 de calcul al contribu\u021biilor sociale obligatorii suma de 200 lei\/lun\u0103, reprezent\u00e2nd venituri din salarii \u0219i asimilate salariilor, dac\u0103 sunt \u00eendeplinite cumulativ urm\u0103toarele condi\u021bii:\u00a0<strong>a)<\/strong>\u00a0nivelul salariului de baz\u0103 brut lunar stabilit potrivit contractului individual de munc\u0103, f\u0103r\u0103 a include sporuri \u0219i alte adaosuri, este egal cu nivelul salariului minim brut pe \u021bar\u0103 garantat \u00een plat\u0103 stabilit prin hot\u0103r\u00e2re a Guvernului, \u00een vigoare \u00een luna c\u0103reia \u00eei sunt aferente veniturile;\u00a0<strong>b)<\/strong>\u00a0venitul brut realizat din salarii \u0219i asimilate salariilor, astfel cum este definit la art. 76 alin. (1)-(3) din Legea nr. 227\/2015, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u00een baza aceluia\u0219i contract individual de munc\u0103, pentru aceea\u0219i lun\u0103, nu dep\u0103\u0219e\u0219te nivelul de 4.000 lei inclusiv.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-a-contributiilor-sociale-impozitului-pe-venit-si-evidenta-nominala-a-persoanelor-asigurate-s17279\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-a-contributiilor-sociale-impozitului-pe-venit-si-evidenta-nominala-a-persoanelor-asigurate-s17279\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69dfcda94e16c\" 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\/2023\/01\/anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-s17279.jpg\"  alt=\"anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-s17279\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-s17279.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\/2023\/01\/anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-s17279-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-s17279-320x240.jpg 320w\"   alt=\"anaf-a-actualizat-modelul-si-continutul-formularului-112-declaratie-privind-obligatiile-de-plata-s17279\" 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, pentru consultare, un\u00a0proiect de ordin comun\u00a0al\u00a0pre\u0219edintelui Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103, pre\u0219edintelui Casei Na\u021bionale de Pensii Publice, pre\u0219edintelui Casei Na\u021bionale de Asigur\u0103ri Sociale de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7958","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7958","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=7958"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7958\/revisions"}],"predecessor-version":[{"id":7961,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7958\/revisions\/7961"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=7958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=7958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=7958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}