{"id":10991,"date":"2014-08-25T15:55:12","date_gmt":"2014-08-25T12:55:12","guid":{"rendered":"https:\/\/www.kreston.ro\/2020\/06\/15\/the-procedure-to-recalculate-the-prepayments-to-the-income-tax\/"},"modified":"2020-06-15T15:56:47","modified_gmt":"2020-06-15T12:56:47","slug":"the-procedure-to-recalculate-the-prepayments-to-the-income-tax","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2014\/08\/25\/the-procedure-to-recalculate-the-prepayments-to-the-income-tax\/","title":{"rendered":"The procedure to recalculate the prepayments to the income tax"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]In Monitorul Oficial al Romaniei nr. 615\/20.08.2014 a fost publicat Ordinul nr. 2365\/2014 pentru aprobarea Procedurii privind recalcularea platilor anticipate cu titlu de impozit<\/p>\n

Principalele prevederi:<\/strong><\/p>\n

Procedura privind recalcularea platilor anticipate cu titlu de impozit ale persoanelor fizice, stabilite prin decizie de impunere, se aplica pentru urmatoarele situatii:
\n– rezilierea, in cursul anului fiscal, a contractelor de inchiriere, in cazul persoanelor care realizeaza venituri din cedarea folosintei bunurilor, cu exceptia veniturilor din arenda
\n– incetarea activitatii in cursul anului fiscal sau suspendarea temporara a acesteia, in cazul persoanelor care realizeaza venituri din activitati independente
\n– corectia normelor de venit ca urmare a incetarii activitatii in cursul anului, a intreruperii temporare a acesteia
\n– depasirea numarului de 5 camere de inchiriat
\n– completarea obiectului de activitate in cursul anului fiscal<\/p>\n

Contribuabilul solicita recalcularea platilor anticipate cu titlu de impozit prin depunerea formularului 220 “Declaratia privind venitul estimat\/norma de venit”<\/p>\n

Formularul 220, care se transmite autoritatilor fiscale, va fi insotit de documente justificative din care rezulta situatia contribuabilului: documente din care sa rezulte rezilierea contractelor de inchiriere (exemplu contractului incheiat, declaratia pe propria raspundere etc.), documente care atesta incetarea activitatii si\/sau suspendarea temporara, etc.<\/p>\n

Formularul 220 se depune astfel:
\n– in termen de 5 zile de la data rezilierii contractelor de inchiriere;
\n– in termen de 15 zile de la data incetarii temporare a activitatii;
\n– in termen de 15 zile de la completarea obiectului de activitate;
\n– in termen de 15 zile de la depasirea numarului de 5 camere inchiriate.<\/p>\n

Autoritatile fiscale analizeaza documentatia si poate emite decizia privind platile anticipate de impozit pe venit, respectiv contributia la asigurarile sociale formular 260 in termen de 15 zile de la data depunerii formularului 220.<\/p>\n

Daca documentatia nu este completa, perioada de 15 zile se prelungeste cu perioada cuprinsa intre data notificarii contribuabilului si data prezentarii documentelor suplimentare solicitate.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text]In Monitorul Oficial al Romaniei nr. 615\/20.08.2014 a fost publicat Ordinul nr. 2365\/2014 pentru aprobarea Procedurii privind recalcularea platilor anticipate cu titlu de impozit Principalele prevederi: Procedura privind recalcularea platilor anticipate cu titlu de impozit ale persoanelor fizice, stabilite prin decizie de impunere, se aplica pentru urmatoarele situatii: – rezilierea, in cursul anului fiscal, a […]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-10991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"\nThe procedure to recalculate the prepayments to the income tax - 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