{"id":234431,"date":"2025-02-25T10:25:49","date_gmt":"2025-02-25T10:25:49","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=234431"},"modified":"2025-02-25T10:25:49","modified_gmt":"2025-02-25T10:25:49","slug":"tot-ce-trebuie-sa-stie-contribuabilii-anaf-a-publicat-un-ghid-privind-stabilirea-rezidentei-fiscale-in-romania-a-persoanelor-juridice-straine","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=234431","title":{"rendered":"Tot ce trebuie s\u0103 \u015ftie contribuabilii: ANAF a publicat un ghid privind stabilirea reziden\u0163ei fiscale \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine"},"content":{"rendered":"<p>\nAgen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat recent pe site-ul institu\u0163iei \u201cGhid privind stabilirea reziden\u0163ei fiscale \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine\u201d care se adreseaz\u0103 persoanelor juridice str\u0103ine.<\/p>\n<p>\nPrin prezentul ghid, ANAF se adreseaz\u0103 persoanei juridice str\u0103in\u0103 care este considerat\u0103 rezident\u0103 fiscal \u00een Rom\u00e2nia dac\u0103 locul de exercitare a conducerii efective este \u00een Rom\u00e2nia.<\/p>\n<p>\nDac\u0103 o persoan\u0103 juridic\u0103 str\u0103in\u0103 este considerat\u0103 rezident\u0103 at\u00e2t \u00een Rom\u00e2nia, c\u00e2t \u015fi \u00eentr-un stat semnatar al unei conven\u0163ii de evitare a dublei impuneri la care Rom\u00e2nia este parte, reziden\u0163a acestei persoane se va stabili potrivit prevederilor conven\u0163iei de evitare a dublei impuneri .<\/p>\n<p>\n\u00cen vederea stabilirii reziden\u0163ei fiscale \u00een Rom\u00e2nia, persoana juridic\u0103 str\u0103in\u0103 completeaz\u0103 \u015fi depune formularul Chestionar pentru stabilirea reziden\u0163ei fiscale a persoanei juridice str\u0103ine cu locul conducerii efective \u00een Rom\u00e2nia. Chestionarul se reg\u0103se\u015fte pe portalul Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103, www.anaf.ro, sec\u0163iunea Asisten\u0163\u0103 contribuabili, subsec\u0163iunea Declararea obliga\u0163iilor fiscale, rubrica Toate formularele, cu explica\u0163ii: https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/A1_OMF_577_2021.pdf<\/p>\n<p>\n\u00cen prezent, Chestionarul se depune la registratura organului fiscal central competent sau se poate transmite prin po\u015ft\u0103, cu confirmare de primire.<\/p>\n<p>\n<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_rezidenta_PJ.pdf\" target=\"_blank\">Pute\u0163i consulta materialul informativ integral al ANAF AICI<\/a><\/p>\n<p>\n&nbsp;<\/p>\n<p>\n&nbsp;<\/p>\n<p>\n&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat recent pe site-ul institu\u0163iei \u201cGhid privind stabilirea reziden\u0163ei fiscale \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine\u201d care se adreseaz\u0103 persoanelor juridice str\u0103ine. Prin prezentul ghid, ANAF se adreseaz\u0103 persoanei juridice str\u0103in\u0103 care este considerat\u0103 rezident\u0103 fiscal \u00een Rom\u00e2nia dac\u0103 locul de exercitare a conducerii efective este \u00een Rom\u00e2nia. [&hellip;]<\/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":[538,18053,339,309,22156,478,7828,18438,9022,31847,33643,7845,16641,32590,245,31857,98,3025,15153],"class_list":["post-234431","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-anaf","tag-asistenta","tag-conducere","tag-consultare","tag-conventie","tag-depunere","tag-documente","tag-explicatii","tag-ghid","tag-institutie","tag-material","tag-portal","tag-postare","tag-prevederi","tag-prezenta","tag-primire","tag-romania","tag-site","tag-stabilire"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/234431","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=234431"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/234431\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=234431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=234431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=234431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}