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ANAF raspunde: cum depunem declaratia anuala de venit

de Victor Achim la 02 Mar. 2016 Exclusiv
36 comentarii

ANAF raspunde: cum depunem declaratia anuala de venit
Agentia Nationala de Administrare Fiscala a organizat o sesiune de consultanta online, pe tema "Declaratie anuala de venit pentru asocierile fara personalitate juridica si entitati supuse regimului transparentei fiscale".

In cadrul acestei sesiuni contribuabilii au adresat intrebari despre depunerea declaratiei 204, completarea formularului, alte declaratii de interes general, la care au primit raspunsuri direct de la specialistii ANAF.

Va prezentam cele mai interesante intrebari si raspunsuri din sesiunea de consultanta online ANAF, pe tema "Declaratie anuala de venit pentru asocierile fara personalitate juridica si entitati supuse regimului transparentei fiscale".

Societate civila de avocatura cu 2 avocate asociate. Una dintre avocate a fost in concediu de crestere si ingrijire copil pana pe data de 01.05.2015, cealalta fiind activa tot anul. Declaratia 204 se va completa de doua ori? Una pentru perioada 01.01.2015-30.04.2015 in care va fii 100% avocata activa si inca o declaratie pentru perioada 01.05.2015-31.12.2015 cu cele doua avocate active avand fiecare cota din asociere?

Agentia Nationala de Administrare Fiscala: In situatia in care unul dintre asociati nu a desfasurat activitate o perioada din anul 2015, asocierea va depune pentru venitul realizat in anul 2015 un singur formular 204 ”Declaratie anuala de venit pentru asocierile fara personalitate juridica si entitati supuse regimului transparentei fiscale” care va cuprinde distributia venitului net/pierderii pe fiecare asociat in functie de prevederile inscrise in contractul de asociere sau/si in actul aditional contractului de asociere, inregistrate la organul fiscal, dupa caz.


Termenul de depunere pentru 204 este 15 martie iar pentru 200 este 25 mai. Este conditionata depunerea D204 de depunerea D200 (la acelasi termen cu D204) sau exista posibilitatea ca D204 sa se depuna pana in 15 martie urmand ca D200 sa se depuna pana in 25 mai? In cazul in care trebuie depusa si D200 atunci cand se depune D204 ma puteti ajuta cu un temei legal care prevede aceasta obligativitate?

Agentia Nationala de Administrare Fiscala:
Depunerea formularului 204, nu este conditionata de depunerea formularului 200, fiecare putandu-se depune pana la termenul limita, stabilit pentru fiecare dintre aceste formulare, respectiv, 15 martie si 25 mai. Conditia este ca, venitul net anual declarat in formularul 200, sa corespunda cu venitul net distribuit prin formularul 204.

In cazul unei asocieri de avocati, constituiri sub forma unui SCPA cu 3 membri, care la infiintare au declarat niste procente privind obtinerea veniturilor (respectiv, 50%, 25% si 25 %), cum se poate proceda in declaratia 204 daca acestia si-au distribuit veniturile obtinute conform altor procente (respectiv pe munca depusa si realizari - venituri)?

Agentia Nationala de Administrare Fiscala:
Da. Notificarea se depune la organul fiscal ori de cate ori asociatia stabileste alte cote de participare ale membrilor asociati fata de cele ce s-au prevazut in contractul sau actul aditional inregistrat la unitatea fiscala. Venitul anual se stabileste insumand pe fiecare asociat venitul distribuit in diverse cote. Formularul 204, se va completa, in astfel de cazuri, potrivit regulilor de calcul mentionate in Nomele metodologice, respectiv cele de la pct.188 date in aplicarea art.86 alin.(5) din legea nr.571/2003 privind Codul fiscal, cu modificarile si completarile ulteriaore sau, incepand cu anul 2016, pct.41 alin.(6) din Nomele metodologice date in aplicarea art.125 din Legea nr.227/2015 privind Codul fiscal, cu modificarile si completarile ulterioare.

Trei asociati la o inteprindere familiala trebuie sa depuna declaratia?

Agentia Nationala de Administrare Fiscala:
Da. Declaratia 204 se completeaza si se depune pentru intreprinderile familiale autorizate in baza Ordonantei de Urgenta a Guvernului nr. 44/2008 privind desfasurarea activitatilor economice de catre persoanele fizice autorizate, intreprinderile individuale si intreprinderile familiale. Declaratia nu se depune pentru asocierile fara personalitate juridica pentru care venitul net anual se determina pe baza normelor de venit.

 

Autor: Victor Achim

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