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Act Adițional la Contractul de Închiriere

Act Adițional la Contractul de Închiriere

(376 de recenzii de la clienți)

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Conform Ordinului nr. 114/2019, contractele de locatiune incheiate prin inscris sub semnatura privata pot fi inregistrate la organele fiscale centrale din subordinea Agentiei Nationale de Administrare Fiscala.

Organul fiscal central competent este:

  • organul fiscal central in a carui evidenta locatorul este inregistrat ca platitor de impozite, taxe si contributii;
  • organul fiscal central in a carui raza teritoriala locatorul, persoana fizica rezidenta, are domiciliul fiscal, potrivit legii;
  • organul fiscal in a carui raza teritoriala se afla bunul care face obiectul contractului de locatiune – in cazul persoanelor fizice nerezidente.

Modificarea sau incetarea contractului de locatiune pot fi inregistrate de locator la organul fiscal central competent, prin depunerea cererii, avand bifata in formular casuta „Modificare” sau „incetare”, dupa caz, insotita de documentele justificative. Data inregistrarii contractului de locatiune, a modificarilor ulterioare sau a incetarii acestuia este data inregistrarii cererii la organul fiscal central competent sau data inregistrarii acesteia pe portal, astfel cum rezulta din mesajul electronic de confirmare, dupa caz.

Inregistrarea in Registrul contractelor de locatiune se efectueaza in maximum 5 zile de la data depunerii cererii.

Totodata, pentru veniturile obtinute din cedarea folosintei bunurilor trebuie depusa Declaratia Unica privind impozitul pe venit si contributiile sociale datorate de persoanele fizice. Termenul de depunere este 15 martie 2021.

Descriere

Act Adițional la Contractul de Închiriere

Conform Ordinului nr. 114/2019, contractele de locatiune incheiate prin inscris sub semnatura privata pot fi inregistrate la organele fiscale centrale din subordinea Agentiei Nationale de Administrare Fiscala.

Organul fiscal central competent este:

  • organul fiscal central in a carui evidenta locatorul este inregistrat ca platitor de impozite, taxe si contributii;
  • organul fiscal central in a carui raza teritoriala locatorul, persoana fizica rezidenta, are domiciliul fiscal, potrivit legii;
  • organul fiscal in a carui raza teritoriala se afla bunul care face obiectul contractului de locatiune – in cazul persoanelor fizice nerezidente.

Modificarea sau incetarea contractului de locatiune pot fi inregistrate de locator la organul fiscal central competent, prin depunerea cererii, avand bifata in formular casuta „Modificare” sau „incetare”, dupa caz, insotita de documentele justificative. Data inregistrarii contractului de locatiune, a modificarilor ulterioare sau a incetarii acestuia este data inregistrarii cererii la organul fiscal central competent sau data inregistrarii acesteia pe portal, astfel cum rezulta din mesajul electronic de confirmare, dupa caz.

Inregistrarea in Registrul contractelor de locatiune se efectueaza in maximum 5 zile de la data depunerii cererii.

Totodata, pentru veniturile obtinute din cedarea folosintei bunurilor trebuie depusa Declaratia Unica privind impozitul pe venit si contributiile sociale datorate de persoanele fizice. Termenul de depunere este 15 martie 2021.

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