{"id":11658,"date":"2024-02-05T12:35:13","date_gmt":"2024-02-05T10:35:13","guid":{"rendered":"https:\/\/ceccarbistrita.ro\/ro\/?p=11658"},"modified":"2024-02-05T12:35:15","modified_gmt":"2024-02-05T10:35:15","slug":"modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-castigurile-pierderile-din-investitii-pe-beneficiari-de-venit","status":"publish","type":"post","link":"https:\/\/ceccarbistrita.ro\/ro\/modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-castigurile-pierderile-din-investitii-pe-beneficiari-de-venit\/","title":{"rendered":"Modific\u0103ri la formularul 205 \u2013 \u201eDeclara\u021bie informativ\u0103 privind  impozitul re\u021binut la surs\u0103 \u0219i c\u00e2\u0219tigurile\/pierderile din investi\u021bii, pe  beneficiari de venit\u201d"},"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-69e368d842e6c\" class=\"fw-col-sm-8 tf-sh-055ad492e7882d7fce37a61610c89f6b\" >\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-6218a42ca038495c65a89d3f4bbc5c92 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Prin\u00a0<strong><em><a title=\"OPANAF nr. 154\/2024\" href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/278794\" target=\"_blank\" rel=\"noopener\">OPANAF nr. 154\/2024<\/a><\/em><\/strong>, publicat \u00een<\/span>\u00a0<span class=\"stk-highlight\">Monitorul Oficial nr. 100 din 2 februarie 2024,\u00a0a fost modificat OPANAF nr.179\/2022, aduc\u00e2ndu-se amendamente modelului \u0219i con\u021binutului formularului 205 \u201cDeclara\u021bie informativ\u0103 privind impozitul re\u021binut la surs\u0103 \u0219i c\u00e2\u0219tigurile\/pierderile din investi\u021bii, pe beneficiari de venit\u201d. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, prin Legea nr.142\/2022 au fost aduse modific\u0103ri \u0219i complet\u0103ri Legii nr.227\/2015 privind Codul fiscal care au vizat, printre altele, reglementarea obliga\u021biei de re\u021binere la surs\u0103 a impozitului pe veniturile sub forma c\u00e2\u0219tigurilor din transferul titlurilor de valoare \u0219i instrumente financiare derivate.<\/span><\/p>\n<p><span class=\"stk-highlight\">Astfel, entit\u0103\u021bile prev\u0103zute la art.96^1 alin.(1) din Codul fiscal au obliga\u021bia re\u021binerii la surs\u0103 a impozitului pe venit, declar\u0103rii \u0219i pl\u0103\u021bii acestuia p\u00e2n\u0103 la data de 25 inclusiv a lunii urm\u0103toare celei \u00een care a fost re\u021binut at\u00e2t pentru veniturile ob\u021binute din Rom\u00e2nia, c\u00e2t \u0219i pentru cele ob\u021binute din str\u0103in\u0103tate, impozitul fiind final. Impozitul se stabile\u0219te \u00een func\u021bie de perioada de de\u021binere a titlurilor de valoare\/instrumentelor financiare derivate (de\u021binute o perioad\u0103 mai mare de 365 de zile, inclusiv\/de\u021binute o perioad\u0103 mai mic\u0103 de 365 de zile), prin aplicarea cotei de impunere de 1% sau 3% asupra fiec\u0103rui c\u00e2\u0219tig.<\/span><\/p>\n<p><span class=\"stk-highlight\">Pentru impozitul re\u021binut la surs\u0103, entit\u0103\u021bile au obliga\u021bia depunerii formularului 205 p\u00e2n\u0103 \u00een ultima zi a lunii februarie inclusiv a anului curent, pentru anul expirat, la organul fiscal competent.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-castigurile-pierderile-din-investitii-pe-beneficiari-de-venit-s19947\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a><span class=\"stk-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e368d843535\" class=\"fw-col-sm-4 tf-sh-3dd5c21548b0c6c9cecfdb552a0dae28\" >\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-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbistrita.ro\/ro\/wp-content\/uploads\/2024\/02\/modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-s19947.jpg\"  alt=\"modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-s19947\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbistrita.ro\/ro\/wp-content\/uploads\/2024\/02\/modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-s19947.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:\/\/ceccarbistrita.ro\/ro\/wp-content\/uploads\/2024\/02\/modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-s19947-300x182.jpg 300w, https:\/\/ceccarbistrita.ro\/ro\/wp-content\/uploads\/2024\/02\/modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-s19947.jpg 660w\"   alt=\"modificari-la-formularul-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-s19947\" 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>Prin\u00a0OPANAF nr. 154\/2024, publicat \u00een\u00a0Monitorul Oficial nr. 100 din 2 februarie 2024,\u00a0a fost modificat OPANAF nr.179\/2022, aduc\u00e2ndu-se amendamente modelului \u0219i con\u021binutului formularului 205 \u201cDeclara\u021bie informativ\u0103 privind impozitul re\u021binut la surs\u0103 \u0219i c\u00e2\u0219tigurile\/pierderile din investi\u021bii, pe [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/posts\/11658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/comments?post=11658"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/posts\/11658\/revisions"}],"predecessor-version":[{"id":11661,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/posts\/11658\/revisions\/11661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/media\/11659"}],"wp:attachment":[{"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/media?parent=11658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/categories?post=11658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/tags?post=11658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}