\nUnit\u0103\u0163ile de cult, asocia\u0163iile de proprietari \u015fi persoanele juridice f\u0103r\u0103 scop patrimonial, persoanele fizice autorizate, \u00eentreprinderile individuale, \u00eentreprinderile familiale, persoanele fizice care desf\u0103\u015foar\u0103 activit\u0103\u0163i cu scop lucrativ, asocia\u0163iile familiale, societ\u0103\u0163ile profesionale de avoca\u0163i cu r\u0103spundere limitat\u0103 \u015fi cabinetele individuale de avocat, societ\u0103\u0163ile profesionale notariale \u015fi birourile individuale notariale, cabinetele medicale individuale sunt exceptate de la depunerea declara\u0163iei D-406 SAF-T, a precizat miercuri ANAF.<\/p>\n
\n\u00cen contextul \u00een care, conform prevederilor legale, unit\u0103\u0163ile de cult, asocia\u0163iile de proprietari \u015fi persoanele juridice f\u0103r\u0103 scop patrimonial, care prin actul normativ de \u00eenfiin\u0163are, prin legi speciale sau prin alte acte normative au obliga\u0163ia \u0163inerii contabilit\u0103\u0163ii \u00een partid\u0103 simpl\u0103, folosesc un sistem de raportare simplificat, respectiv contabilitatea \u00een partid\u0103 simpl\u0103, la fel ca \u015fi contribuabilii care sunt deja excepta\u0163i de la depunerea fi\u015fierului standard de control fiscal (SAF-T), conform O.P.A.N.A.F. nr. 1783\/2021 modificat prin O.P.A.N.A.F. nr. 373\/2022 \u015fi OPANAF 2518\/2022, s-a identificat necesitatea modific\u0103rii \u015fi complet\u0103rii Anexei 5 a OPANAF nr. 1783\/2021, \u00een sensul clarific\u0103rii \u00een mod expres a except\u0103rii de la depunerea declara\u0163iei D-406 SAF-T \u015fi a entit\u0103\u0163ilor men\u0163ionate mai sus.<\/p>\n
\nAstfel, \u00een data de 03 ianuarie 2025, pe portalul Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 la sec\u0163iunea \u201dTransparen\u0163\u0103 decizional\u0103\u201d a fost postat proiectul de act normativ pentru modificarea Anexei 5 la ordinul Pre\u015fedintelui A.N.A.F. nr. 1783\/2021 privind natura informa\u0163iilor pe care contribuabilul\/pl\u0103titorul trebuie s\u0103 le declare prin fi\u015fierul standard de control fiscal, modelul de raportare, procedura \u015fi condi\u0163iile de transmitere, precum \u015fi termenele de transmitere \u015fi data\/datele de la care categoriile de contribuabili\/pl\u0103titori sunt obligate s\u0103 transmit\u0103 fi\u015fierul standard de control fiscal<\/em>, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, \u00eempreun\u0103 cu referatul de aprobare prin care este justificat\u0103 necesitatea adopt\u0103rii actului normativ.<\/p>\n \n <\/p>\n","protected":false},"excerpt":{"rendered":" Unit\u0103\u0163ile de cult, asocia\u0163iile de proprietari \u015fi persoanele juridice f\u0103r\u0103 scop patrimonial, persoanele fizice autorizate, \u00eentreprinderile individuale, \u00eentreprinderile familiale, persoanele fizice care desf\u0103\u015foar\u0103 activit\u0103\u0163i cu scop lucrativ, asocia\u0163iile familiale, societ\u0103\u0163ile profesionale de avoca\u0163i cu r\u0103spundere limitat\u0103 \u015fi cabinetele individuale de avocat, societ\u0103\u0163ile profesionale notariale \u015fi birourile individuale notariale, cabinetele medicale individuale sunt exceptate de la […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[16891,32575,10236,478],"class_list":["post-233172","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-contribuabili","tag-controlul","tag-declaratie","tag-depunere"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/233172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=233172"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/233172\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=233172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=233172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=233172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}