{"id":9552,"date":"2023-01-17T12:41:26","date_gmt":"2023-01-17T10:41:26","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=9552"},"modified":"2023-01-17T12:41:28","modified_gmt":"2023-01-17T10:41:28","slug":"formularul-205-si-instructiunile-de-completare-a-acestuia-au-fost-actualizate","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/formularul-205-si-instructiunile-de-completare-a-acestuia-au-fost-actualizate\/","title":{"rendered":"Formularul 205 \u0219i instruc\u021biunile de completare a acestuia au fost actualizate"},"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-69e093a5b073e\" 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=\"stk-highlight\">Modelul formularului 205 \u0219i instruc\u021biunile de completare a acestuia au fost actualizate, odat\u0103 cu publicarea ast\u0103zi, \u00een<\/span>\u00a0<a href=\"https:\/\/monitoruloficial.ro\/Monitorul-Oficial--PI--47--2023.html\" target=\"_blank\" rel=\"noreferrer noopener\">Monitorul Oficial nr. 47 din 17 ianuarie 2023<\/a><span class=\"stk-highlight\">, a\u00a0<strong><em>OPANAF nr. 18\/2023<\/em><\/strong>\u00a0<em>privind 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\u201d<\/em>. Noul act normativ a fost promovat \u00een contextul \u00een care, 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. 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...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=28512\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e093a5b0cb2\" 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:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/01\/formularul-205-si-instructiunile-de-completare-a-acestuia-au-fost-actualizate-s17197.jpg\"  alt=\"formularul-205-si-instructiunile-de-completare-a-acestuia-au-fost-actualizate-s17197\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/01\/formularul-205-si-instructiunile-de-completare-a-acestuia-au-fost-actualizate-s17197.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:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/01\/formularul-205-si-instructiunile-de-completare-a-acestuia-au-fost-actualizate-s17197-393x295.jpg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/01\/formularul-205-si-instructiunile-de-completare-a-acestuia-au-fost-actualizate-s17197-320x240.jpg 320w\"   alt=\"formularul-205-si-instructiunile-de-completare-a-acestuia-au-fost-actualizate-s17197\" 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>Modelul formularului 205 \u0219i instruc\u021biunile de completare a acestuia au fost actualizate, odat\u0103 cu publicarea ast\u0103zi, \u00een\u00a0Monitorul Oficial nr. 47 din 17 ianuarie 2023, a\u00a0OPANAF nr. 18\/2023\u00a0privind modificarea \u0219i completarea OPANAF nr. 179\/2022 pentru aprobarea [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":9553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=9552"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9552\/revisions"}],"predecessor-version":[{"id":9555,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9552\/revisions\/9555"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/9553"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=9552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=9552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=9552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}