Documente Academic
Documente Profesional
Documente Cultură
Avnd n vedere dispoziiile art. 86, 88 i art. 89 alin. (2) din Legea nr. 207/2015 privind Codul de
procedur fiscal, cu modificrile i completrile ulterioare,
n temeiul prevederilor art. 342 alin. (1) din Legea nr. 207/2015 privind Codul de procedur fiscal,
cu modificrile i completrile ulterioare, i al prevederilor art. 11 alin. (3) din Hotrrea Guvernului
nr. 520/2013 privind organizarea i funcionarea Ageniei Naionale de Administrare Fiscal, cu
modificrile i completrile ulterioare,
ART. 1
Se aprob modelul, coninutul, precum i instruciunile de completare a formularului (700)
"Declaraie pentru nregistrarea/modificarea categoriilor de obligaii fiscale declarative nscrise n
vectorul fiscal", cod 14.13.01.10.01, prevzut n anexa care face parte integrant din prezentul ordin.
ART. 2
Formularul prevzut la art. 1 se utilizeaz pentru nregistrarea/modificarea tipurilor de obligaii
fiscale pentru care contribuabilul/pltitorul are obligaia declarrii.
ART. 3
Formularul prevzut la art. 1 se utilizeaz exclusiv pentru declararea prin mijloace electronice de
transmitere la distan a meniunilor privind vectorul fiscal.
ART. 4
Prezentul ordin se public n Monitorul Oficial al Romniei, Partea I, i se aplic ncepnd cu 1
ianuarie 2018.
ART. 5
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.
ANEX*)
______________________________________________________________________________
| ANAF | DECLARAIE PENTRU NREGISTRAREA/ | 700 |
| Agenia Naional de | MODIFICAREA CATEGORIILOR DE OBLIGAII | Nr. de |
| Administrare Fiscal | FISCALE DECLARATIVE NSCRISE N VECTORUL| operator |
| | FISCAL | de date cu|
| | | caracter |
| | | personal -|
| | | 759 |
|______________________|___________________________________________|___________|
______________________________________________________________________________
| I. DATE DE IDENTIFICARE A CONTRIBUABILULUI |
|______________________________________________________________________________|
| 1. COD DE IDENTIFICARE FISCAL | | | | | | | | | | | | | | |
|__________________________________|____|__|__|__|__|__|__|__|__|__|__|__|__|__|
| 2. DENUMIRE/NUME I PRENUME | |
|______________________________|_______________________________________________|
| 3. DECLARAIA DE NREGISTRARE FISCAL DEPUS INIIAL | |
|______________________________________________________|_______________________|
______________________________________________________________________________
| II. DATE PRIVIND VECTORUL FISCAL |
|______________________________________________________________________________|
| 1. Taxa pe valoarea adugat | |
|___________________________________________________________________________|__|
| 1.1. Perioada fiscal |
|______________________________________________________________________________|
| 1.1.2. Lunar | |
|___________________________________________________________________________|__|
| 1.1.3. Trimestrial | |
|___________________________________________________________________________|__|
______________________________________________________________________________
| 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. Perioada fiscal |
|______________________________________________________________________________|
| 5.1.1. Lunar potrivit legii | | 5.1.2. Lunar prin opiune | |
|___________________________________|__|____________________________________|__|
| 5.1.3. Trimestrial | |
|___________________________________________________________________________|__|
| 5.2. Impozit pe venitul din salarii i pe venituri asimilate salariilor | |
|___________________________________________________________________________|__|
| 5.2.1. Luare n eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.2.2. Scoatere din eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.3. Contribuia de asigurri sociale | |
|___________________________________________________________________________|__|
| 5.3.1. Datorat de angajator | |
|___________________________________________________________________________|__|
| 5.3.1.1. Luare n eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.3.1.2. Scoatere din eviden| | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.3.2. Datorat de angajat | |
|___________________________________________________________________________|__|
| 5.3.2.1. Luare n eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.3.2.2. Scoatere din eviden| | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.4. Contribuia de asigurri sociale de sntate | |
|___________________________________________________________________________|__|
| 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 concedii i indemnizaii (datorat de angajator) | |
|___________________________________________________________________________|__|
| 5.5.1. Luare n eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.5.2. Scoatere din eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.6. Contribuia de asigurri pentru omaj | |
|___________________________________________________________________________|__|
| 5.6.1. Datorat de angajator | |
|___________________________________________________________________________|__|
| 5.6.1.1. Luare n eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.6.1.2. Scoatere din eviden| | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.6.2. Datorat de angajat | |
|___________________________________________________________________________|__|
| 5.6.2.1. Luare n eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.6.2.2. Scoatere din eviden| | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.7. Contribuia de asigurare pentru accidente de munc i boli | |
| profesionale (datorat de angajator) | |
|___________________________________________________________________________|__|
| 5.7.1. Luare n eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.7.2. Scoatere din eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.8. Contribuia la Fondul de garantare pentru plata creanelor salariale | |
| (datorat de angajator) | |
|___________________________________________________________________________|__|
| 5.8.1. Luare n eviden | | ncepnd | | / | | | / | | | | |
| | | cu data de | | | | | | | | | |
|_______________________________|__|______________|__|___|__|__|___|__|__|__|__|
| 5.8.2. 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. Taxe datorate potrivit legislaiei 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 | |
| Cod CAEN 5520 | |
|___________________________________________________________________________|__|
| 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 | |
|___________________________________________________________________________|__|
______________________________________________________________________________
| Sub sanciunile aplicate faptei de fals n declaraii, declar c datele |
| nscrise n acest formular sunt corecte i complete |
|______________________________________________________________________________|
______________________________________________________________________________
| Numele i prenumele persoanei care face declaraia | |
|____________________________________________________|_________________________|
| Funcia | |
|____________________________|_________________________________________________|
| Semntura | |
|____________________________|_________________________________________________|
| Data | | | / | | | / | | | | |
|______________________________________________|__|__|___|__|__|___|__|__|__|__|
______________________________________________________________________________
| Loc rezervat organului fiscal |
|______________________________________________________________________________|
| Numr nregistrare | | Dat nregistrare | | | / | | | / | | | | |
|____________________|_____|___________________|__|__|___|__|__|___|__|__|__|__|
Cod 14.13.01.10.01
INSTRUCIUNI
de completare a formularului (700) "Declaraie pentru nregistrarea/modificarea categoriilor de
obligaii fiscale declarative nscrise n vectorul fiscal"
Depunerea declaraiei
Declaraia pentru nregistrarea/modificarea categoriilor de obligaii fiscale declarative nscrise n
vectorul fiscal, denumit n continuare declaraie, se completeaz i se depune ori de cte ori
contribuabilii/pltitorii solicit, ulterior nregistrrii fiscale, nregistrarea n vectorul fiscal a unor noi
categorii de obligaii fiscale sau modificarea categoriilor de obligaii fiscale declarative nscrise iniial
n vectorul fiscal.
Declaraia se depune exclusiv prin mijloace electronice de transmitere la distan, prin intermediul
Sistemului electronic naional, la termenele stabilite de legislaia n vigoare.
Declaraia se depune prin accesarea site-ului www.eguvernare. ro, n condiiile prevzute n
Hotrrea Guvernului nr. 1.085/2003 pentru aplicarea unor prevederi ale Legii nr. 161/2003 privind
unele msuri pentru asigurarea transparenei n exercitarea demnitilor publice, a funciilor publice i
n mediul de afaceri, prevenirea i sancionarea corupiei, referitoare la implementarea Sistemului
electronic naional, cu modificrile i completrile ulterioare.
Semnarea declaraiei se realizeaz prin utilizarea certificatului calificat emis de un furnizor de
servicii de certificare, acreditat n condiiile Legii nr. 455/2001 privind semntura electronic,
republicat, i ale Regulamentului (UE) nr. 910/2014 al Parlamentului European i al Consiliului din
23 iulie 2014 privind identificarea electronic i serviciile de ncredere pentru tranzaciile electronice
pe piaa intern i de abrogare a Directivei 1999/93/CE.
Completarea declaraiei
---------------