{"id":471,"date":"2020-11-02T10:01:23","date_gmt":"2020-11-02T10:01:23","guid":{"rendered":"https:\/\/danielastan.ro\/?p=471"},"modified":"2020-11-09T09:44:59","modified_gmt":"2020-11-09T09:44:59","slug":"este-legala-decizia-anaf-referitoare-la-dobanzi-si-penalitati-de-intarziere-aferente-cass-calculate-pentru-contribuabilul-care-realizeaza-venituri-din-activitati-independente-profesie-liberala","status":"publish","type":"post","link":"https:\/\/danielastan.ro\/index.php\/2020\/11\/02\/este-legala-decizia-anaf-referitoare-la-dobanzi-si-penalitati-de-intarziere-aferente-cass-calculate-pentru-contribuabilul-care-realizeaza-venituri-din-activitati-independente-profesie-liberala\/","title":{"rendered":"Este obligatorie plata CASS de catre contribuabilul care realizeaza venituri din activitati independente (profesie liberala) ?"},"content":{"rendered":"\n

Decizie ANAF<\/em><\/strong> referitoare la dobanzi si penalitati de intarziere aferente\u00a0 CASS <\/em><\/strong>calculate pentru contribuabilul care realizeaza venituri din activitati independente (profesie liberala)<\/em><\/strong>. Care este temeiul legal in baza caruia Anaf obliga contribuabilul sa achite aceste sume?<\/p>\n\n\n\n

Potrivit dispozitiilor art. 137 alin.1 lit.b Cod fiscal, veniturile din activitati independente<\/em><\/strong>, definite conform art. 67, fac parte din Categoriile de venituri supuse contributiilor de asigurari sociale<\/em><\/strong> (denumirea marginala a art.137).<\/p>\n\n\n\n

Prevederile legale la care face trimitere textul anterior citat, art.67 Cod fiscal, definesc veniturile din activitati independente:<\/em><\/strong><\/p>\n\n\n\n

(1) \u201eVeniturile din activitati independente <\/em><\/strong>cuprind veniturile din activitati de productie, comert, prestari de servicii \u015fi veniturile din profesii liberale, <\/em><\/strong>realizate in mod individual si\/sau intr-o forma de asociere, inclusiv din activitati adiacente.<\/p>\n\n\n\n

(2)     Constituie venituri din profesii liberale veniturile obtinute din prestarea de servicii cu caracter profesional, <\/em><\/strong>potrivit actelor normative speciale care reglementeaz\u0103 organizarea si exercitarea profesiei respective\u201d.<\/em><\/strong><\/p>\n\n\n\n

  <\/em><\/strong>Prin exceptie, expres prevazuta de dispozitiile art. 150 Cod fiscal, exceptii specifice privind veniturile prevazute la art. 137 alin. (1) lit. b) \u015fi b1):<\/p>\n\n\n\n

(1)     \u201ePersoanele fizice asigurate in sisteme proprii de asigurari sociale<\/em><\/strong>, care nu au obligatia asigurarii in sistemul public de pensii potrivit legii (…) nu datoreaza contributia de asigurari sociale pentru veniturile prevazute la art. 137 alin. (1) lit. b) \u015fi b1)\u201d.<\/em><\/strong><\/p>\n\n\n\n

In completare, Normele metodologice Capitolul II Sectiunea I pct.nr. 6   (4) alin. 8) date in aplicarea art. 67 alin. (2) din Codul fiscal, prevad ca fiind cuprinse in categoria venituri din profesii liberale<\/em><\/strong>, cu titlu de exemplu, veniturile obtinute de catre: medici, avocati, notari publici, executori judecatoresti, experti tehnici \u0219i contabili, contabili autorizati, auditori financiari, consultanti fiscali, arhitecti, traducatori, sportivi, precum si alte persoane fizice cu profesii reglementate in conditiile legii si a indeplinirii a cel pu\u021bin 4 din criteriile prevazute la art. 7 pct. 3 din Codul fiscal<\/em>.<\/p>\n\n\n\n

Prin urmare, Decizia ANAF referitoare la dobanzi si penalitati de intarziere aferente  CASS calculate pentru contribuabilul persoana care realizeaza venituri din activitati independente (profesie liberala) nu are o baza legala.<\/p>\n\n\n\n

Pe cale de consecinta, fata de contribuabilul care realizeaza venituri din activitati independente  (venituri din profesii liberale), nu exista obligatia legala a asigurarii in sistemul public de pensii daca persoana fizica (contribuabilul) este asigurata in sistemul propriu de pensii conform actelor normative speciale care reglementeaz\u0103 organizarea \u015fi exercitarea profesiei respective.<\/p>\n\n\n\n

Sursa:  <\/em>Codul Fiscal din 2015 (Legea 227\/2015) Versiune de la: 26 octombrie 2020 An p\u00e2n\u0103 la 08 noiembrie 2020 An<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Decizie ANAF referitoare la dobanzi si penalitati de intarziere aferente\u00a0 CASS calculate pentru contribuabilul care realizeaza venituri din activitati independente (profesie liberala). Care este temeiul legal in baza caruia Anaf obliga contribuabilul sa achite aceste sume? Potrivit dispozitiilor art. 137 alin.1 lit.b Cod fiscal, veniturile din activitati independente, definite conform art. 67, fac parte din… Cite\u0219te mai mult »Este obligatorie plata CASS de catre contribuabilul care realizeaza venituri din activitati independente (profesie liberala) ?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"aioseo_notices":[],"yoast_head":"\nEste obligatorie plata CASS de catre contribuabilul care realizeaza venituri din activitati independente (profesie liberala) ? | Avocat Daniela Stan - Avocat Constanta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/danielastan.ro\/index.php\/2020\/11\/02\/este-legala-decizia-anaf-referitoare-la-dobanzi-si-penalitati-de-intarziere-aferente-cass-calculate-pentru-contribuabilul-care-realizeaza-venituri-din-activitati-independente-profesie-liberala\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Este obligatorie plata CASS de catre contribuabilul care realizeaza venituri din activitati independente (profesie liberala) ? | Avocat Daniela Stan - Avocat Constanta\" \/>\n<meta property=\"og:description\" content=\"Decizie ANAF referitoare la dobanzi si penalitati de intarziere aferente\u00a0 CASS calculate pentru contribuabilul care realizeaza venituri din activitati independente (profesie liberala). 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