Documente Academic
Documente Profesional
Documente Cultură
ART. I
Anexa nr. 1 la Ordinul preedintelui Ageniei Naionale de Administrare Fiscal nr. 3.698/2015
pentru aprobarea formularelor de nregistrare fiscal a contribuabililor i a tipurilor de obligaii
fiscale care formeaz vectorul fiscal, publicat n Monitorul Oficial al Romniei, Partea I, nr. 979 i
979 bis din 30 decembrie 2015, cu modificrile i completrile ulterioare, se modific i se
nlocuiete cu anexa care face parte integrant din prezentul ordin.
ART. II
Prezentul ordin se public n Monitorul Oficial al Romniei, Partea I.
ART. III
Direcia general proceduri pentru administrarea veniturilor, Direcia general de tehnologia
informaiei, Direcia general de administrare a marilor contribuabili, precum i direciile generale
regionale ale finanelor publice i unitile fiscale subordonate vor duce la ndeplinire prevederile
prezentului ordin.
______________________________________________________________________________
| ANAF | DECLARAIE DE NREGISTRARE FISCAL/ | 010 |
| Agenia | DECLARAIE DE MENIUNI/DECLARAIE DE | Nr. de operator de|
| Naional de| RADIERE PENTRU PERSOANE JURIDICE, ASOCIERI | date cu caracter |
| Administrare| I ALTE ENTITI FR PERSONALITATE | personal - 759 |
| Fiscal | JURIDIC | |
|_____________|____________________________________________|___________________|
______________________________________________________________________________
| I. FELUL DECLARAIEI |
|______________________________________________________________________________|
| 1. DECLARAIE DE NREGISTRARE FISCAL | |
|____________________________________________________________________________|_|
| 2. DECLARAIE DE MENIUNI | |
|____________________________________________________________________________|_|
| 3. DECLARAIE DE RADIERE | |
|____________________________________________________________________________|_|
______________________________________________________________________________
| II. DATE DE IDENTIFICARE A CONTRIBUABILULUI |
|______________________________________________________________________________|
| 1. COD DE IDENTIFICARE FISCAL | | | | | | | | | | | |
|______________________________________________________|___|_|_|_|_|_|_|_|_|_|_|
| 2. DENUMIRE | |
|______________________|_______________________________________________________|
| 3. DOMICILIU FISCAL |
|______________________________________________________________________________|
| Jude | | Localitate | | Sector | |
|_________|__________________|______________|______________________|________|__|
| Strada | | Nr. | | Bloc | | Sc. | |
|___________|_________________________________|_____|____|_______|____|_____|__|
| Et. | | Ap. | | Detalii adres | |
|______|_____|_____|____|___________________|__________________________________|
| Cod potal | | ara | |
|_______________|________________|______________|______________________________|
| Telefon | | Fax | | E-mail | |
|__________|________________|__________|______|________|_______________________|
| 4. FORMA DE ORGANIZARE |
|______________________________________________________________________________|
| Persoan juridic | | ntreprindere| | Asociaie | | Asociaie de | |
| | | familial | | | | proprietari | |
|___________________|_|______________|_|_______________|_|___________________|_|
| Fundaie | | Federaie | | Sindicat, federaie sindical, | |
| | | | | confederaie | |
|___________________|_|______________|_|_____________________________________|_|
| Alt asociere sau entitate fr personalitate juridic | |
|____________________________________________________________________________|_|
______________________________________________________________________________
| III. REPREZENTARE PRIN: |
|______________________________________________________________________________|
| mputernicit | | Reprezentant legal | |
|___________________________________|_|______________________________________|_|
| Nr. act mputernicire | | Data | |
|_______________________|___________________|___________________|______________|
| Date de identificare |
|______________________________________________________________________________|
| DENUMIRE/NUME, PRENUME | |
|________________________|_____________________________________________________|
| DOMICILIU FISCAL |
|______________________________________________________________________________|
| Jude | | Localitate | | Sector | |
|_________|__________________|______________|______________________|________|__|
| Strada | | Nr. | | Bloc | | Sc. | |
|___________|_________________________________|_____|____|_______|____|_____|__|
| Et. | | Ap. | | Cod potal | | Telefon | |
|______|_____|_____|____|____________|________|_________|______________________|
| Fax | | E-mail | |
|____________|_______________________________|________|________________________|
| COD DE IDENTIFICARE FISCAL | | | | | | | | | | | | | |
|____________________________________________________|_|_|_|_|_|_|_|_|_|_|_|_|_|
______________________________________________________________________________
| IV. ALTE DATE PRIVIND CONTRIBUABILUL |
|______________________________________________________________________________|
| 1. Numr autorizaie de funcionare/Numr act legal de nfiinare| |
|__________________________________________________________________|___________|
| 2. Cod CAEN al obiectului principal de activitate | |
|__________________________________________________________________|___________|
| 3. Felul sediului |
|______________________________________________________________________________|
| Sediul central | | Filial | |
|___________________________________________|_|______________________________|_|
| Codul de identificare fiscal al unitii | | | | | | | | | | | |
| nfiintoare | | | | | | | | | | | |
|______________________________________________________|___|_|_|_|_|_|_|_|_|_|_|
| 4. Codul de identificare fiscal al unitii divizate| | | | | | | | | | | |
|______________________________________________________|___|_|_|_|_|_|_|_|_|_|_|
| 5. Forma juridic | |
|_________________________________________________|____________________________|
| 6. Forma de proprietate | |
|_________________________________________________|____________________________|
| 7. Contabilitatea este organizat i condus pe baz de contracte de prestri|
| servicii n domeniul contabilitii, conform art. 10 alin. (3) din Legea |
| contabilitii nr. 82/1991, republicat, cu modificrile i completrile |
| ulterioare |
| _ |
| |_| DA Datele de identificare ale persoanei care asigur organizarea i |
| conducerea contabilitii conform prevederilor art. 10 alin. (3) din Legea |
| nr. 82/1991 sunt prevzute n Anexa la declaraia de nregistrare fiscal |
| _ |
| |_| NU |
|______________________________________________________________________________|
______________________________________________________________________________
| V. DATE PRIVIND VECTORUL FISCAL |
|______________________________________________________________________________|
| 1. Taxa pe valoarea adugat | |
|____________________________________________________________________________|_|
| nainte de realizarea unor operaiuni taxabile i/sau scutite de taxa pe |
| valoarea adugat cu drept de deducere |
|______________________________________________________________________________|
| 1.1. Cifra de afaceri estimat a se realiza, conform | | | | | | | | | |
| art. 310 alin. (2) din Codul fiscal | | | | | | | | |lei|
|__________________________________________________________|_|_|_|_|_|_|_|_|___|
| 1.2. nregistrare n scopuri de TVA ca urmare a declarrii faptului c | |
| cifra de afaceri urmeaz s ating sau s depeasc plafonul de scutire | |
| prevzut la art. 310 alin. (1) din Codul fiscal, cu privire la regimul | |
| special de scutire pentru ntreprinderile mici | |
|____________________________________________________________________________|_|
| 1.3. nregistrare prin opiune pentru aplicarea regimului normal de TVA, dei|
| cifra de afaceri estimat conform art. 310 alin. (2) din Codul fiscal este |
| inferioar plafonului de scutire prevzut la art. 310 alin. (1) din Codul _|
| fiscal | |
|____________________________________________________________________________|_|
| 1.4. nregistrarea n scopuri de TVA ca urmare a efecturii de operaiuni |
| rezultate din activiti economice pentru care locul livrrii/prestrii se |
| consider ca fiind n strintate, dac taxa ar fi deductibil, n cazul n |
| care aceste operaiuni ar fi fost realizate n Romnia, conform art. 297 _|
| alin. (4) lit. b) i d) din Codul fiscal | |
|____________________________________________________________________________|_|
| 1.5. nregistrare prin opiune pentru taxarea operaiunilor scutite, _|
| conform art. 292 alin. (3) din Codul fiscal | |
|____________________________________________________________________________|_|
| Ulterior desfurrii de operaiuni taxabile i/sau scutite de taxa pe |
| valoarea adugat cu drept de deducere |
|______________________________________________________________________________|
| 1.6. nregistrare n scopuri de TVA prin atingerea sau depirea plafonului _|
| de scutire prevzut la art. 310 alin. (1) din Codul fiscal | |
|____________________________________________________________________________|_|
| 1.7. nregistrare prin opiune pentru aplicarea regimului normal de TVA, |
| dei cifra de afaceri realizat conform art. 310 alin. (2) din Codul fiscal |
| este inferioar plafonului de scutire prevzut la art. 310 alin. (1) din _|
| Codul fiscal | |
|____________________________________________________________________________|_|
| 1.8. nregistrarea n scopuri de TVA ca urmare a efecturii de operaiuni |
| rezultate din activiti economice pentru care locul livrrii/prestrii se |
| consider ca fiind n strintate, dac taxa ar fi deductibil, n cazul n |
| care aceste operaiuni ar fi fost realizate n Romnia, conform art. 297 _|
| alin. (4) lit. b) i d) din Codul fiscal | |
|____________________________________________________________________________|_|
| 1.9. nregistrare prin opiune pentru taxarea operaiunilor scutite, _|
| conform art. 292 alin. (3) din Codul fiscal | |
|____________________________________________________________________________|_|
| 1.10. Cifra de afaceri din anul precedent, obinut din | | | | | | | | | |
| operaiuni taxabile i/sau scutite de taxa pe valoarea | | | | | | | | | |
| adugat cu drept de deducere | | | | | | | | |lei|
|__________________________________________________________|_|_|_|_|_|_|_|_|___|
| 1.11. Perioada fiscal |
|______________________________________________________________________________|
| 1.11.1. Lunar | | 1.11.3. Semestrial| | Nr. aprobare organ | |
| | | | | fiscal competent | |
|_____________________|_|____________________|_|____________________|__________|
| 1.11.2. Trimestrial| | 1.11.4. Anual | | Nr. aprobare organ | |
| | | | | fiscal competent | |
|_____________________|_|____________________|_|____________________|__________|
| Anularea nregistrrii n scopuri de TVA i scoaterea din eviden ca |
| persoan impozabil nregistrat n scopuri de TVA |
|______________________________________________________________________________|
| 1.12. Ca urmare a ncetrii activitii sale economice | |
|____________________________________________________________________________|_|
| 1.13. Ca urmare a desfurrii n exclusivitate de operaiuni care nu dau | |
| drept de deducere a TVA | |
|____________________________________________________________________________|_|
| 1.14. Ca urmare a faptului c persoana impozabil nu era obligat i nici | |
| nu avea dreptul s solicite nregistrarea n scopuri de TVA | |
|____________________________________________________________________________|_|
| 1.15. Ca urmare a solicitrii persoanei impozabile, ntruct nici cifra de | |
| afaceri din anul precedent, nici cifra de afaceri realizat n anul n curs| |
| pn la data solicitrii nu au depit plafonul de scutire prevzut la | |
| art. 310 alin. (1) din Codul fiscal | |
|____________________________________________________________________________|_|
| 1.15.1. Cifra de afaceri din anul precedent realizat, | | | | | | | | | |
| potrivit dispoziiilor legale n vigoare | | | | | | | | |lei|
| |_|_|_|_|_|_|_|_|___|
| 1.15.2. Cifra de afaceri realizat n anul n curs, pn | | | | | | | | | |
| la data depunerii prezentei, calculat potrivit legii | | | | | | | | |lei|
|__________________________________________________________|_|_|_|_|_|_|_|_|___|
| 1.16. ncepnd cu data de | | |/| | |/| | | | |
|__________________________________________________________|_|_|_|_|_|_|_|_|_|_|
| 2. Impozit pe profit | |
|____________________________________________________________________________|_|
| 2.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 2.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 2.3. Perioada fiscal |
|______________________________________________________________________________|
| 2.3.1. Trimestrial | | 2.3.2. Anual, cu pli | |
| | | anticipate trimestriale | |
|________________________________________|_|_________________________________|_|
| 2.3.3. Anual | |
|____________________________________________________________________________|_|
| 3. Impozit pe veniturile microntreprinderilor | |
|____________________________________________________________________________|_|
| 3.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 3.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 4. Accize | |
|____________________________________________________________________________|_|
| 4.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 4.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5. Impozit pe venitul din salarii i pe venituri asimilate salariilor i |
| contribuii sociale |
|______________________________________________________________________________|
| 5.1. La nfiinare |
|______________________________________________________________________________|
| 5.1.1. Numr mediu de salariai estimat de pn la 3 salariai exclusiv | |
|____________________________________________________________________________|_|
| 5.1.2. Venit total estimat de pn la 100.000 euro | |
|____________________________________________________________________________|_|
| 5.2. Perioada fiscal |
|______________________________________________________________________________|
| 5.2.1. Lunar potrivit legii | | 5.2.2. Lunar prin opiune | |
|__________________________________|_|_______________________________________|_|
| 5.2.3. Trimestrial | |
|____________________________________________________________________________|_|
| 5.3. Impozit pe venitul din salarii i pe venituri asimilate salariilor | |
|____________________________________________________________________________|_|
| 5.3.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.3.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.4. Contribuia de asigurri sociale | |
|____________________________________________________________________________|_|
| 5.4.1. Datorat de angajator | |
|____________________________________________________________________________|_|
| 5.4.1.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.4.1.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.4.2. Datorat de angajat | |
|____________________________________________________________________________|_|
| 5.4.2.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.4.2.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.5. Contribuia pentru asigurri sociale de sntate | |
|____________________________________________________________________________|_|
| 5.5.1. Datorat de angajator | |
|____________________________________________________________________________|_|
| 5.5.1.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.5.1.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.5.2. Datorat de angajat | |
|____________________________________________________________________________|_|
| 5.5.2.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.5.2.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.6. Contribuia pentru concedii i indemnizaii (datorat de angajator) | |
|____________________________________________________________________________|_|
| 5.6.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.6.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.7. Contribuia de asigurri pentru omaj | |
|____________________________________________________________________________|_|
| 5.7.1. Datorat de angajator | |
|____________________________________________________________________________|_|
| 5.7.1.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.7.1.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.7.2. Datorat de angajat | |
|____________________________________________________________________________|_|
| 5.7.2.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.7.2.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.8. Contribuia de asigurare pentru accidente de munc i boli | |
| profesionale (datorat de angajator) | |
|____________________________________________________________________________|_|
| 5.8.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.8.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.9. Contribuia la Fondul de garantare pentru plata creanelor salariale | |
| (datorat de angajator) | |
|____________________________________________________________________________|_|
| 5.9.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 5.9.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 6. Contribuia pentru finanarea unor cheltuieli n domeniul sntii | |
|____________________________________________________________________________|_|
| 6.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 6.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 7. Redevene miniere | |
|____________________________________________________________________________|_|
| 7.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 7.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 8. Redevene petroliere | |
|____________________________________________________________________________|_|
| 8.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 8.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 9. Impozit pe monopolul natural din sectorul energiei electrice i al | |
| gazului natural | |
|____________________________________________________________________________|_|
| 9.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 9.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 10. Impozit asupra veniturilor suplimentare obinute ca urmare a | |
| dereglementrii preurilor din sectorul gazelor naturale | |
|____________________________________________________________________________|_|
| 10.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 10.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 11. Impozit pe veniturile din activitile de exploatare a resurselor | |
| naturale, altele dect gazele naturale | |
|____________________________________________________________________________|_|
| 11.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 11.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 11.3. Activiti care intr sub incidena acestui impozit |
|______________________________________________________________________________|
| Exploatare forestier - | | Extracia crbunelui superior - | |
| Cod CAEN 0220 | | Cod CAEN 0510 | |
|____________________________________|_|_____________________________________|_|
| Extracia crbunelui inferior - | | Extracia petrolului brut - | |
| Cod CAEN 0520 | | Cod CAEN 0610 | |
|____________________________________|_|_____________________________________|_|
| Extracia minereurilor feroase - Cod CAEN 0710 | |
|____________________________________________________________________________|_|
| Extracia minereurilor de uraniu i toriu - Cod CAEN 0721 | |
|____________________________________________________________________________|_|
| Extracia altor minereuri metalifere neferoase - Cod CAEN 0729 | |
|____________________________________________________________________________|_|
| Alte activiti extractive |
|______________________________________________________________________________|
| Cod CAEN 0811 | | Cod CAEN 0812 | | Cod CAEN 0891 | |
|________________________|_|_______________________|_|_______________________|_|
| Cod CAEN 0892 | | Cod CAEN 0893 | | Cod CAEN 0899 | |
|________________________|_|_______________________|_|_______________________|_|
| 12. Tax de autorizare/tax de licen din domeniul jocurilor de noroc |
|______________________________________________________________________________|
| 12.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 12.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 13. Impozit specific unor activiti | |
|____________________________________________________________________________|_|
| 13.1. Luare n eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 13.2. Scoatere din eviden | | ncepnd cu data de | | |/| | |/| | | | |
|__________________________________|_|_____________________|_|_|_|_|_|_|_|_|_|_|
| 13.3. Activiti care intr sub incidena acestui impozit |
|______________________________________________________________________________|
| Hoteluri i alte faciliti de cazare similare - Cod CAEN 5510 | |
|____________________________________________________________________________|_|
| Faciliti de cazare pentru vacane i perioade de scurt durat - Cod | |
| CAEN 5520 | |
|____________________________________________________________________________|_|
| Parcuri pentru rulote, campinguri i tabere - Cod CAEN 5530 | |
|____________________________________________________________________________|_|
| Alte servicii de cazare - Cod CAEN 5590 | | Restaurante - Cod CAEN 5610 | |
|__________________________________________|_|_______________________________|_|
| Activiti de alimentaie (catering) pentru evenimente - Cod CAEN 5621 | |
|____________________________________________________________________________|_|
| Alte servicii de alimentaie n.c.a. - Cod CAEN 5629 | |
|____________________________________________________________________________|_|
| Baruri i alte activiti de servire a buturilor - Cod CAEN 5630 | |
|____________________________________________________________________________|_|
______________________________________________________________________________
| VI. DATE PRIVIND STAREA CONTRIBUABILULUI |
|______________________________________________________________________________|
| 1. Dizolvare cu lichidare |
|______________________________________________________________________________|
| nceperea procedurii de lichidare | | De la data | | |/| | |/| | | | |
|______________________________________|_|_________________|_|_|_|_|_|_|_|_|_|_|
| Radiere | | De la data | | |/| | |/| | | | |
|______________________________________|_|_________________|_|_|_|_|_|_|_|_|_|_|
| 2. Dizolvare fr lichidare |
|______________________________________________________________________________|
| Divizare | | De la data | | |/| | |/| | | | |
|______________________________________|_|_________________|_|_|_|_|_|_|_|_|_|_|
| Fuziune | | De la data | | |/| | |/| | | | |
|______________________________________|_|_________________|_|_|_|_|_|_|_|_|_|_|
| Alte cazuri prevzute de lege | | De la data | | |/| | |/| | | | |
|______________________________________|_|_________________|_|_|_|_|_|_|_|_|_|_|
| Codul de identificare fiscal a unitii rezultate | | | | | | | | | | | |
| n urma fuziunii | | | | | | | | | | | |
|____________________________________________________|_____|_|_|_|_|_|_|_|_|_|_|
| 3. Radierea nregistrrii fiscale | | De la data | | |/| | |/| | | | |
|______________________________________|_|_________________|_|_|_|_|_|_|_|_|_|_|
______________________________________________________________________________
| Sub sanciunile aplicate faptei de fals n declaraii, declar c datele |
| nscrise n acest formular sunt corecte i complete |
|______________________________________________________________________________|
______________________________________________________________________________
| Numele persoanei care face declaraia | |
|_______________________________________|______________________________________|
| Funcia | |
|_______________________________________|______________________________________|
| Semntura | |
|_______________________________________|______________________________________|
| Data | | |/| | |/| | | | |
|__________________________________________________________|_|_|_|_|_|_|_|_|_|_|
______________________________________________________________________________
| Se completeaz de personalul organului fiscal |
|______________________________________________________________________________|
| Denumire organ fiscal | |
|_______________________|______________________________________________________|
| Numr nregistrare | | Dat nregistrare | | |/| | |/| | | | |
|____________________|______________|______________________|_|_|_|_|_|_|_|_|_|_|
| Numele i prenumele persoanei | |
| care a verificat | |
|___________________________________|__________________________________________|
| Numr legitimaie | |
|___________________________________|__________________________________________|
Cod 14.13.01.10.11/1
INSTRUCIUNI
de completare a formularului (010) "Declaraie de nregistrare fiscal/Declaraie de
meniuni/Declaraie de radiere pentru persoane juridice, asocieri i alte entiti fr
personalitate juridic"
Depunerea declaraiei
Declaraia de nregistrare fiscal/Declaraia de meniuni/Declaraia de radiere pentru persoane
juridice, asocieri i alte entiti fr personalitate juridic, denumit n continuare declaraie, se
completeaz i se depune de ctre:
- persoanele juridice romne;
- asocierile i alte entiti fr personalitate juridic;
- deintorii autorizaiilor de punere pe pia a medicamentelor, persoane juridice romne;
- reprezentanii legali, desemnai potrivit prevederilor Ordonanei de urgen a Guvernului nr.
77/2011 privind stabilirea unor contribuii pentru finanarea unor cheltuieli n domeniul sntii,
aprobat prin Legea nr. 184/2015, ai deintorilor autorizaiilor de punere pe pia a
medicamentelor, care nu sunt persoane juridice romne.
Declaraia de nregistrare se completeaz cu ocazia primei nregistrri fiscale, de regul cu ocazia
nfiinrii, declaraia de meniuni se completeaz ori de cte ori se modific datele declarate
anterior, iar declaraia de radiere se completeaz cu ocazia radierii nregistrrii fiscale.
Declaraia se depune direct (reprezentant legal) sau prin mputernicit la registratura organului
fiscal competent ori la pot prin scrisoare recomandat, la termenele stabilite de legislaia n
vigoare.
Organul fiscal competent pentru contribuabilii care se nregistreaz direct (reprezentant legal)
sau prin mputernicit este organul fiscal n a crui raz teritorial i are domiciliul fiscal
contribuabilul sau, n cazul depunerii declaraiei de meniuni, organul fiscal n a crui eviden este
nregistrat.
Declaraia se completeaz n dou exemplare, nscriindu-se cu majuscule, cite i corect, toate
datele prevzute. Un exemplar se pstreaz de contribuabil, iar cellalt exemplar se depune la
organul fiscal competent.
Completarea declaraiei
I. Felul declaraiei
Se marcheaz cu "X" pct. 1, 2 sau 3, dup caz.
Atenie! n cazul declaraiei de meniuni/declaraiei de radiere se completeaz toate rubricile
formularului cu datele valabile la momentul declarrii, indiferent dac acestea au mai fost
declarate.