{"id":5595,"date":"2025-01-05T12:51:15","date_gmt":"2025-01-05T12:51:15","guid":{"rendered":"https:\/\/capital-empire.co.uk\/?p=5595"},"modified":"2025-02-17T13:30:37","modified_gmt":"2025-02-17T13:30:37","slug":"self-assessment-%d0%b8-%d1%8f%d0%bd%d0%b2%d0%b0%d1%80%d1%8c-%d1%88%d1%82%d1%80%d0%b0%d1%84%d1%8b","status":"publish","type":"post","link":"https:\/\/old.capital-empire.co.uk\/ro\/self-assessment-%d0%b8-%d1%8f%d0%bd%d0%b2%d0%b0%d1%80%d1%8c-%d1%88%d1%82%d1%80%d0%b0%d1%84%d1%8b\/","title":{"rendered":"Autoevaluare \u0219i ianuarie (amenzi)"},"content":{"rendered":"

O dat\u0103 critic\u0103<\/strong> \u00een calendarul fiec\u0103rui an pentru cei care lucreaz\u0103 \u00een domeniul impozit\u0103rii persoanelor fizice<\/strong> este 31 ianuarie<\/strong>, c\u00e2nd trebuie depuse declara\u021biile de autoevaluare<\/strong> \u0219i pl\u0103\u021bile fiscale<\/strong>. Mul\u021bi clien\u021bi \u00eent\u00e2rzie trimiterea documentelor c\u0103tre agen\u021bi p\u00e2n\u0103 \u00een ultimul moment.<\/p>\n

Cu toate acestea, \u00een ciuda tuturor eforturilor<\/strong>, unii nu vor putea depune declara\u021biile \u0219i pl\u0103\u021bile necesare la timp. Ce se \u00eent\u00e2mpl\u0103 dup\u0103 aceea? Ce alte op\u021biuni exist\u0103?<\/strong><\/p>\n

Amenzi<\/strong><\/h3>\n

Exist\u0103 amenzi fixe<\/strong> pentru:<\/p>\n

    \n
  • Depunerea t\u00e2rzie<\/strong> a declara\u021biilor fiscale,<\/li>\n
  • Neplata la timp<\/strong> a impozitelor,<\/li>\n
  • Neinformarea autorit\u0103\u021bilor fiscale<\/strong> ini\u021bial \u0219i pentru erori ulterioare<\/strong> \u00een declara\u021bii.<\/li>\n<\/ul>\n

    Dac\u0103 declara\u021bia fiscal\u0103 nu este depus\u0103 p\u00e2n\u0103 pe 31 ianuarie<\/strong>, se aplic\u0103 o amend\u0103 de \u00a3100<\/strong>. Dac\u0103 declara\u021bia nu este depus\u0103 \u00een urm\u0103toarele trei luni<\/strong>, se aplic\u0103 o amend\u0103 de \u00a310 pe zi<\/strong> timp de 90 de zile<\/strong>. Dac\u0103 declara\u021bia este \u00eent\u00e2rziat\u0103 cu \u0219ase luni<\/strong>, se aplic\u0103 o amend\u0103 suplimentar\u0103 de \u00a3300 sau 5% din impozitul nepl\u0103tit<\/strong> (oricare dintre acestea este mai mare). Aceea\u0219i regul\u0103 se aplic\u0103 din nou dup\u0103 12 luni de \u00eent\u00e2rziere<\/strong>.<\/p>\n

    Exist\u0103 amenzi separate pentru neplata impozitelor<\/strong>:<\/p>\n

      \n
    • Dup\u0103 30 de zile de neplat\u0103<\/strong> de la 31 ianuarie<\/strong>, se aplic\u0103 o amend\u0103 de 5%<\/strong>.<\/li>\n
    • Dup\u0103 \u0219ase luni<\/strong>, se aplic\u0103 o alt\u0103 amend\u0103 de 5%<\/strong>.<\/li>\n
    • Dup\u0103 12 luni<\/strong>, \u00eenc\u0103 o amend\u0103 de 5%<\/strong>.<\/li>\n<\/ul>\n

      Un aspect important<\/strong> de luat \u00een considerare pentru \u00eent\u00e2rzierile la plat\u0103<\/strong> este c\u0103 pe l\u00e2ng\u0103 amenzi, se vor acumula dob\u00e2nzi<\/strong> p\u00e2n\u0103 la plata integral\u0103 a datoriei. Rata anual\u0103 a dob\u00e2nzii<\/strong> (\u00eencep\u00e2nd cu 26 noiembrie 2024<\/strong>) pentru impozitul pe venit \u00eent\u00e2rziat<\/strong> \u0219i impozitul pe c\u00e2\u0219tigurile de capital<\/strong> este 7,25%<\/strong>.<\/p>\n

      Odat\u0103 ce sistemul Making Tax Digital<\/strong> pentru impozitul pe venit<\/strong> va fi introdus \u00een 2026\u20132027<\/strong>, va fi implementat un nou sistem de penalizare bazat pe puncte<\/strong>, similar cu ceea ce s-a aplicat pentru TVA<\/strong> \u00eencep\u00e2nd cu ianuarie 2023<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

      O dat\u0103 critic\u0103 \u00een calendarul fiec\u0103rui an pentru cei care lucreaz\u0103 \u00een domeniul impozit\u0103rii persoanelor fizice este 31 ianuarie, c\u00e2nd trebuie depuse declara\u021biile de autoevaluare \u0219i pl\u0103\u021bile fiscale. Mul\u021bi clien\u021bi \u00eent\u00e2rzie trimiterea documentelor c\u0103tre agen\u021bi p\u00e2n\u0103 \u00een ultimul moment. Cu toate acestea, \u00een ciuda tuturor eforturilor, unii nu vor putea depune declara\u021biile \u0219i pl\u0103\u021bile necesare […]<\/p>\n","protected":false},"author":2,"featured_media":5616,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"ngg_post_thumbnail":0,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-5595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"ro","enabled_languages":["en","ru","uk","lt","ro"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":true,"content":true,"excerpt":false},"uk":{"title":true,"content":true,"excerpt":false},"lt":{"title":false,"content":false,"excerpt":false},"ro":{"title":true,"content":true,"excerpt":false}}},"yoast_head":"\nAutoevaluare \u0219i ianuarie (amenzi) - Capital 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