{"id":10302,"date":"2023-02-10T12:43:36","date_gmt":"2023-02-10T10:43:36","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=10302"},"modified":"2023-02-10T12:43:38","modified_gmt":"2023-02-10T10:43:38","slug":"brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-realizate-pe-diferite-retele-sociale","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-realizate-pe-diferite-retele-sociale\/","title":{"rendered":"Bro\u0219ur\u0103 publicat\u0103 de ANAF: Tratamentul fiscal al veniturilor ob\u021binute de persoanele fizice din post\u0103ri realizate pe diferite re\u021bele sociale"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e1c1665e293\" class=\"fw-col-sm-8 tf-sh-5ccfcb1d6bea6c276b063513ef0a0b2f\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-3d36480f966de3320bea8e4d5979f24f \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la sec\u021biunea\u00a0<\/span><a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/asistenta_contribuabili\/servicii_oferite_contribuabililor\/ghiduri_curente\/!ut\/p\/a1\/hY9NC4JAEIZ_SwevzqQp1k2h3KxDGpHtJVbwK2xX1k3_fhoeIsrmNsPz8M4LFGKgnLVlzlQpOKuGndpXMic2MRwjwMh0MLS8zdpbHhF32AOXHsAf4-KHT0Ic_G1k-QdEfzH6E8Cf_DPQyQi0R2DixQBoXonkVffi8sR0cqAyzVKZSv0h-3OhVN2sNNSw6zqdcZbpUmj4jS9EoyB-w6C-n2K8WVW7d2dPqvADqg!!\/dl5\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Asisten\u021b\u0103 contribuabili<\/a><span class=\"stk-highlight\">, o<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Brosura_FB_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">bro\u0219ur\u0103<\/a>\u00a0<span class=\"stk-highlight\">privind tratamentul fiscal al veniturilor ob\u021binute de persoanele fizice din post\u0103ri realizate pe diferite re\u021bele sociale.<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Brosura_FB_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Bro\u0219ura<\/a>\u00a0<span class=\"stk-highlight\">include detalii referitoare la veniturile ob\u021binute din activit\u0103\u021bi independente, criteriile de \u00eencadrare \u00een categoria activit\u0103\u021bilor independente, autorizarea \u0219i \u00eenregistrarea fiscal\u0103, declararea veniturilor \u0219i plata impozitului, contribu\u021bia de asigur\u0103ri sociale, contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate, taxa pe valoarea ad\u0103ugat\u0103, veniturile ob\u021binute din alte surse, veniturile din str\u0103in\u0103tate. Veniturile ob\u021binute de persoanele fizice din post\u0103ri realizate pe diferite re\u021bele sociale reprezint\u0103 venituri impozabile. Veniturile impozabile cuprind at\u00e2t veniturile \u00een numerar (care presupun o remunera\u021bie financiar\u0103), c\u00e2t \u0219i cele \u00een natur\u0103 (spre exemplu, produse, servicii, c\u0103l\u0103torii etc.).<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen situa\u021bia \u00een care activitatea se desf\u0103\u0219oar\u0103 cu regularitate, \u00een mod continuu, pe cont propriu \u0219i urm\u0103rind ob\u021binerea de venituri \u0219i sunt \u00eentrunite criteriile unei activit\u0103\u021bi independente, veniturilor ob\u021binute de persoanele fizice din post\u0103rile realizate pe diferite re\u021bele sociale \u0219i care fac astfel reclam\u0103 pentru diverse companii\/branduri le sunt aplicabile prevederile Cap. II \u201eVenituri din activit\u0103\u021bi independente\u201d din Titlul IV \u2013 \u201dImpozitul pe venit\u201d din Codul fiscal. Exercitarea unei activit\u0103\u021bi independente presupune \u00eendeplinirea a cel pu\u021bin patru dintre criteriile prev\u0103zute de Codul fiscal, respectiv: \u25cf persoana fizic\u0103 dispune de libertatea de alegere a locului \u0219i a modului de desf\u0103\u0219urare a activit\u0103\u021bii, precum \u0219i a programului de lucru; \u25cf persoana fizic\u0103 dispune de libertatea de a desf\u0103\u0219ura activitatea pentru mai mul\u021bi clien\u021bi; \u25cf riscurile inerente activit\u0103\u021bii sunt asumate de c\u0103tre persoana fizic\u0103 ce desf\u0103\u0219oar\u0103 activitatea; \u25cf activitatea se realizeaz\u0103 prin utilizarea patrimoniului persoanei fizice care o desf\u0103\u0219oar\u0103; \u25cf activitatea se realizeaz\u0103 de persoana fizic\u0103 prin utilizarea capacit\u0103\u021bii intelectuale \u0219i\/sau a presta\u021biei fizice a acesteia, \u00een func\u021bie de specificul activit\u0103\u021bii; \u25cf persoana fizic\u0103 face parte dintr-un corp\/ordin profesional cu rol de reprezentare, reglementare \u0219i supraveghere a profesiei desf\u0103\u0219urate, potrivit actelor normative speciale care reglementeaz\u0103 organizarea \u0219i exercitarea profesiei respective; \u25cf persoana fizic\u0103 dispune de libertatea de a desf\u0103\u0219ura activitatea direct, cu personal angajat sau prin colaborare cu ter\u021be persoane \u00een condi\u021biile legii.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-o-brosura-privind-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-realizate-pe-diferite-retele-de-socializare-s17381\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-o-brosura-privind-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-realizate-pe-diferite-retele-de-socializare-s17381\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1c1665eb74\" class=\"fw-col-sm-4 tf-sh-9207875f390ca7b80253c1cfdd744251\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-908c18802e8edd294b9dc2fef91373ff text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-a10844.jpg\"  alt=\"brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-a10844\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-a10844.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-a10844-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-a10844-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-a10844-590x332.jpg 590w\"   alt=\"brosura-publicata-de-anaf-tratamentul-fiscal-al-veniturilor-obtinute-de-persoanele-fizice-din-postari-a10844\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la sec\u021biunea\u00a0Asisten\u021b\u0103 contribuabili, o\u00a0bro\u0219ur\u0103\u00a0privind tratamentul fiscal al veniturilor ob\u021binute de persoanele fizice din post\u0103ri realizate pe diferite re\u021bele sociale.\u00a0Bro\u0219ura\u00a0include detalii referitoare la veniturile ob\u021binute [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=10302"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10302\/revisions"}],"predecessor-version":[{"id":10305,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10302\/revisions\/10305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/10303"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=10302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=10302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=10302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}