Statement 200 for the year 2012 - Fiscal Documentation | Financial - latest news in Business & Economy, Real Estate and IT
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NAFA inform taxpayers in 2012, they realized income: self-employment, rental and leasing; agricultural activities for which the net income is determined in the real system; transfer of securities other than shares and securities of closed companies; sale transaction currency futures, the contract, and any other similar transactions, other than financial instruments traded on authorized and supervised by the National Securities Commission, they shall, by 25 May 2013, to submit to the IRS "on the income statement in Romania", code 200.
- Sales revenue from business, services, other than professional services; practice of a profession, including related activities; revenues from rental and leasing income category qualified employment;
- Income from liberal professions: the medical professions of lawyer, notary, accountant, tax advisor, accountant, accountant, securities investment consultant, natural rope architect or other regulated professions, natural rope conducted independently under the law ;
- Income from intellectual property: natural rope patents, designs, samples, natural rope trademarks natural rope and trade and technical processes, know-how, copyright and rights related to copyright and the like.
- Income from independent activities for which withholding tax payers of income is the annual tax prepayment, according to Law. 571/2003 regarding the Fiscal Code, as amended and supplemented, and did not choose the ultimate taxation by income payer (intellectual property rights; activities under civil contracts / conventions concluded natural rope under the Civil Code and agent contracts natural rope , business and technical accounting expertise, judicial and extrajudicial which the tax was withheld at source 10% share); revenue associated natural rope with a legal entity taxable income microenterprises that do not generate a legal entity for which the withholding tax rate to 3%, as anticipated natural rope in the annual tax payment.
When completing form 200 in module B "Data on income / annual net income" was introduced in deductible expenses row 'social contributions required by law "which is part of the amount of social security contributions paid by law and representing prepayments made health insurance contribution deducted law.
Individuals who receive income from an activity in a form of organization with legal personality (SPRL) established under special laws and is subject to tax transparency regime by law assimilates distributed income, annual net income from self-employment.
Taxpayers self imposed on income norms and reporting during the fiscal year completed natural rope its scope of activity to another activity that is not included in the nomenclature of activities for which the net income is determined based on income norms will be forced to actual natural rope system date, the annual net income will be determined by adding the fraction of income norm for the period of time based taxation natural rope of income with net income of records.
When to change natural rope the way the exercise natural rope of an activity and / or transformation of the form of its exercise in another way, according to legislation during the year, net income / loss is determined separately for each period in which the activity was independent held by the taxpayer in a form of organization provided for by law. Annual net income / loss is determined by summing the annual net income / loss recorded / registered in all fiscal periods natural rope of the fiscal year in which the change occurred and / or processing form to engage and enroll in a statement.
- For situations where investments in movable and immovable property of the owner, usufructuary or other legal holder, subject natural rope to the use of property disposal contracts, including contracts of bailment are efe
Subscribe to: Newsletter | Articles | Reviews | News by email
Information in English
READ HERE Salad with cabbage
NAFA inform taxpayers in 2012, they realized income: self-employment, rental and leasing; agricultural activities for which the net income is determined in the real system; transfer of securities other than shares and securities of closed companies; sale transaction currency futures, the contract, and any other similar transactions, other than financial instruments traded on authorized and supervised by the National Securities Commission, they shall, by 25 May 2013, to submit to the IRS "on the income statement in Romania", code 200.
- Sales revenue from business, services, other than professional services; practice of a profession, including related activities; revenues from rental and leasing income category qualified employment;
- Income from liberal professions: the medical professions of lawyer, notary, accountant, tax advisor, accountant, accountant, securities investment consultant, natural rope architect or other regulated professions, natural rope conducted independently under the law ;
- Income from intellectual property: natural rope patents, designs, samples, natural rope trademarks natural rope and trade and technical processes, know-how, copyright and rights related to copyright and the like.
- Income from independent activities for which withholding tax payers of income is the annual tax prepayment, according to Law. 571/2003 regarding the Fiscal Code, as amended and supplemented, and did not choose the ultimate taxation by income payer (intellectual property rights; activities under civil contracts / conventions concluded natural rope under the Civil Code and agent contracts natural rope , business and technical accounting expertise, judicial and extrajudicial which the tax was withheld at source 10% share); revenue associated natural rope with a legal entity taxable income microenterprises that do not generate a legal entity for which the withholding tax rate to 3%, as anticipated natural rope in the annual tax payment.
When completing form 200 in module B "Data on income / annual net income" was introduced in deductible expenses row 'social contributions required by law "which is part of the amount of social security contributions paid by law and representing prepayments made health insurance contribution deducted law.
Individuals who receive income from an activity in a form of organization with legal personality (SPRL) established under special laws and is subject to tax transparency regime by law assimilates distributed income, annual net income from self-employment.
Taxpayers self imposed on income norms and reporting during the fiscal year completed natural rope its scope of activity to another activity that is not included in the nomenclature of activities for which the net income is determined based on income norms will be forced to actual natural rope system date, the annual net income will be determined by adding the fraction of income norm for the period of time based taxation natural rope of income with net income of records.
When to change natural rope the way the exercise natural rope of an activity and / or transformation of the form of its exercise in another way, according to legislation during the year, net income / loss is determined separately for each period in which the activity was independent held by the taxpayer in a form of organization provided for by law. Annual net income / loss is determined by summing the annual net income / loss recorded / registered in all fiscal periods natural rope of the fiscal year in which the change occurred and / or processing form to engage and enroll in a statement.
- For situations where investments in movable and immovable property of the owner, usufructuary or other legal holder, subject natural rope to the use of property disposal contracts, including contracts of bailment are efe
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