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Obligatii fiscale de plata privind veniturile organelor asociatiilor de drept privat fara scop patrimonial

valabil la 28 Feb 2025Conform legislatiei in vigoare!
Dani Cucu Raspuns oferit de
Dani Cucu

Consultant fiscal

Intrebare: Va rugam sa ne ajutati sa clarificam urmatoarea speta, aplicabila unei ONG care este o asociatie de drept privat si de utilitate publica (deci NU vorbim de o asociatie de proprietari).

Care este regimul CAM (daca se constituie, declara si plateste) pentru:

- Consiliul Director (cu numire de la AGA),

- Comisia de Cenzori (cu numire de la AGA),

- Contracte de Mandat pentru celelalte comisii/comitete/consilii.

Tip societate: O.N.G.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 9499

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
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Intrebari similare din categoria Contributii obligatorii

19Apr2025

Venituri din drepturi de autor. Cumul venituri salariale. Declaratia unica

de Rodica Mantescu valabil la 19 Apr 2025
Intrebare: Persoana fizica detine contract individual de munca pe o perioada nedeterminata si obtine venituri realizate din cesiunea drepturilor de autor. Venitul pe care il obtine persoana fizica este variabil, in functie de anumite criterii stabilite, astfel ca incasarile lunare sunt diferite, neputandu-se anticipa daca se incadreaza in anumite plafoane. Contractele de cesiune a dreptului de autor au si ...
16Apr2025

Mostenire in bani dintr-un stat UE. Venituri din strainatate

de Vera Constantin valabil la 16 Apr 2025
Intrebare: O persoana fizica primeste o mostenire in bani dintr-un stat UE, suma care a rezultat din polita de viata a unui membru al familiei. Suma a fost deja impozitata in statul UE, persoana detinand dovada de la statul respectiv. Ce obligatii are persoana fizica in Romania daca depaseste plafonul, dar si in cazul nedepasirii plafonului?
15Apr2025

Termen depunere D112

de Elena Garofil valabil la 15 Apr 2025
Intrebare: O microintreprindere cu 2 angajati a depasit in cursul anului 2024 cifra de afaceri de 250.000 Euro. A depus formularul 700 in vederea trecerii la platitor de impozit pe profit. In cursul anului 2024 contributiile sociale au fost achitate trimestrial.Avand in vedere ca societatea a devenit platitoare de impozit pe profit trebuia sa treaca la declararea si plata lunara a contributiilor sociale ...
14Apr2025

CASS. PFA scutit

de Gabi Popescu valabil la 14 Apr 2025
Intrebare: O PFA realizeaza in anul 2024 venituri sub 6 salarii minime pe economie. In cursul anului 2024, respectiv in iulie, titularul PFA a fost incadrat la categoria de handicap grav. CASS se plateste la valoarea venitului realizat sau trebuie platit cass la plafonul de minim 6 salarii minime pe economie? Cum se aplica scutirea de la art. 174 alin. (8) lit. a din Codul fiscal?
12Apr2025

Venituri din PFA si drepturi de autor in 2024. Stabiliere CAS si CASS datorata.

de Nicolae Liviu valabil la 12 Apr 2025
Intrebare: O persoana fizica a realizat, in anul 2024, venituri din doua surse:1. PFA la norma de venit, in cadrul careia a realizat/incasat in 2024 venituri totale in valoare de 39.000 lei, sub plafonul de 12 salarii minime pe economie;2. Contract de cesiune a drepturilor de autor, in valoare neta de 19.000 lei, cu retinere la sursa doar a impozitului pe venit de catre platitor, avand in vedere ca ...
08Apr2025

Plata drepturi de autor. Contributii sociale datorate

de Elena Garofil valabil la 08 Apr 2025
Intrebare: O societate plateste drepturi de autor pentru traducere unei studente, in suma de 4.000 lei brut, in luna aprilie 2025. Aceasta nu are calitatea de salariat.Ce contributii trebuie retinute si platite pe statul de plata pentru drepturi de autor?
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
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1977
1978
1979
1980
1981
1982
1983
1984
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1986
1987
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1991
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2000
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2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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