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OrdinulpreedinteluiAgenieiNaionaledeAdministrareFiscal nr.1985din21

decembrie2012privindaprobareaProceduriidenregistrareacontractelordefiducie,a

Proceduriidenregistrareacontractelordelocaiune,precumipentruaprobarea

modeluluiiconinutuluiunorformulare

publicatnMonitorulOficial nr.16din 9ianuarie2013

n temeiulart.12alin. (3)dinHotrreaGuvernuluinr.109/2009privindorganizarea ifuncionarea Ageniei Naionale de Administrare Fiscal, cu modificrile i completrileulterioare,alart.780 ialart.1.798dinLegeanr.287/2009privindCodulcivil,republicat,cu modificrile ulterioare, precum i al art. 228 alin. (2) din Ordonana Guvernului nr.92/2003 privind Codul de procedur fiscal, republicat, cu modificrile i completrileulterioare,

preedinteleAgenieiNaionaledeAdministrareFiscal emiteurmtorulordin:

ART.1Seaprob Proceduradenregistrareacontractelordefiducie,prevzutnanexanr.1.ART.2Seaprob Proceduradenregistrareacontractelordelocaiune,prevzutnanexanr.2.ART.3Seaprob modeluliconinutulformularelor:a) "Declaraie denregistrare a contractelor de fiducie", cod 14.13.01.43, prevzutn

anexanr.3;b) "Declaraiedenregistrareacontractelorde locaiune",cod14.13.01.42,prevzutn

anexanr.4.

ART.4Anexelenr.1 4facparteintegrant dinprezentulordin.ART.5Direcia general proceduri pentru administrarea veniturilor, Direcia general de

tehnologia informaiei,Direciageneral deadministrareamarilorcontribuabili,precum idireciile generale ale finanelor publicejudeene i amunicipiului Bucureti vor duce landeplinireprevederileprezentuluiordin.

ART.6PrezentulordinsepublicnMonitorulOficialalRomniei,ParteaI.

PreedinteleAgenieiNaionaledeAdministrareFiscal,

erbanPop

Bucureti,21decembrie2012.Nr.1.985.

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ANEXA1

Proceduradenregistrareacontractelordefiducie

1. Prezenta procedur se aplic contribuabililor care, potrivit prevederilor art. 780 dinLegeanr.287/2009privindCodulcivil,republicat,cumodificrileulterioare,deincalitateade fiduciar iauobligaiadeanregistra contractelede fiducie imodificrileacestora laorganulfiscalcompetent.2.Organulfiscalcompetentesteorganulfiscalnacruieviden fiscal suntnregistrai

capltitorideimpoziteitaxecontribuabiliicaredeincalitateadefiduciar.3. (1) Contribuabilul care deine calitatea de fiduciar, denumitn continuare fiduciar,

depune,ntermende30deziledeladatancheieriicontractuluidefiducie,laorganulfiscalcompetent"Declaraiadenregistrareacontractelordefiducie",cod14.13.01.43,prevzutlaanexanr.3laordin,nsoit decontractuldefiducie,noriginalicopie.

(2)Declaraiasecompleteazndou exemplare,dincareoriginalulsedepunelaorganulfiscalcompetent,iarcopiasepstreaz defiduciar.(3) Organul fiscal certific conformitatea copiei contractului de fiducie cu originalul i

restituiefiduciaruluioriginalul.(4)n cazuln care fiduciarul depune declaraia prevzut la alin. (1) prin pot, cu

confirmaredeprimire,aceastavafinsoit deocopielegalizat depecontractuldefiducie.4.Modificarea incetareacontractuluidefiduciesenregistreaz,defiduciar,laorganul

fiscalcompetent,ntermende30dezilede ladataproducerii,prindepunereadeclaraieiprevzute lapct.3alin.(1),avndbifat csua"Modificare"sau"ncetare",dup caz,dinformular,nsoit dedocumentelejustificative.

5. (1) Datanregistrrii contractelor de fiducie, amodificrilor ulterioare i ancetriiacestora,laorganulfiscalcompetent,estedatadepuneriiacestoralaregistraturaorganuluifiscalcompetentsaudatapotei,dup caz.(2)ncazulcontractelordefiducie/modificrilorulterioare/ncetrii,nregistratedirectla

registraturaorganului fiscal competent, dovadanregistrrii o constituie copiadeclaraieiprevzutelapct.3alin.(1),avndnscrisenumrulidatanregistrriilaorganulfiscal.(3)ncazulcontractelordefiducie/modificrilorulterioare/ncetrii,transmiseprinpot,

cuconfirmaredeprimire,dovadanregistrriilaorganulfiscalcompetentoconstituiecopiadeclaraiei prevzute la pct. 3 alin. (1),nsoit de confirmarea de primire semnat dereprezentantulorganuluifiscalcompetent.

6.Declaraiaidocumenteledepusedefiduciarsearhiveaz ladosarulfiscalalacestuia.7.Organulfiscalcompetentorganizeaz evidenacontractelordefiducientrunRegistrualcontractelordefiducie,careseconduceinformatizat,potrivitmodeluluiprevzutnanexacarefaceparteintegrant dinprezentaprocedur.8.nregistrareanRegistrulcontractelordefiducieseefectueaz nmaximum5ziledela

datadepuneriicontractelordefiducie.9.Registrulcontractelordefiduciesegestioneaz lanivelulorganelorfiscalecompetente,

cuajutorulaplicaieiinformaticepuseladispoziiedectreDireciaGeneral deTehnologiaInformaieidincadrulAgenieiNaionaledeAdministrareFiscal.

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ANEXA1

laProceduradenregistrareacontractelordefiducie

REGISTRUL CONTRACTELOR DE FIDUCIE

______________________________________________________________________________|Nr |Numr de |Date de identificare a| Date despre contractul de fiducie ||crt|nregistrare|fiduciarului |______________________________________|| | | | Contractul |Modificri |ncetarea || | | | de fiducie |ale |contractului|| | | | iniial |contractului|de fiducie || | | | |de fiducie | || | |______________________|____________|____________|____________|| | |Denumirea|Codul de |Numrul|Data|Numrul|Data|Numrul|Data|| | | |identificare| | | | | | || | | |fiscal | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|| 1.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|| 2.| | | | | | | | | |

|___|____________|_________|____________|_______|____|_______|____|_______|____|| 3.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|| 4.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|| 5.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|| 6.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|| 7.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|| 8.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|| 9.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||10.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|

|11.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||12.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||13.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||14.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||15.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||16.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||17.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||18.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|

|19.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____||20.| | | | | | | | | ||___|____________|_________|____________|_______|____|_______|____|_______|____|

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ANEXA2

Proceduradenregistrareacontractelordelocaiune

A.nregistrareacontractelordelocaiunedectrelocatori,aliidectpersoanelefizice1.Potrivitprevederilorart.1.798dinLegeanr.287/2009privindCodulcivil,republicat,

cu modificrile ulterioare, locatorii pot nregistra la organele fiscale competente dinsubordineaAgenieiNaionaledeAdministrareFiscal contractelede locaiunepecare lencheiencalitatedelocatorattcupersoanefizice,cticupersoanejuridice.

2.Organulfiscalcompetentesteorganulfiscalnacruieviden locatorulestenregistratcapltitordeimpoziteitaxe.3. (1) Pentrunregistrarea contractului de locaiune, locatorul depune "Declaraia de

nregistrareacontractelordelocaiune",cod14.13.01.42,prevzut laanexanr.4laordin,nsoit decontractuldelocaiune,noriginalicopie.

(2)Declaraiasecompleteazndou exemplare,dincareoriginalulsedepunelaorganulfiscalcompetent,iarcopiasepstreaz delocator.(3)Organul fiscalcertific conformitateacopieicontractuluide locaiunecuoriginalul i

restituielocatoruluioriginalul.(4) n cazuln care locatorul depune declaraia prevzut la alin. (1) prin pot, cu

confirmare de primire, aceasta va finsoit de o copie legalizat de pe contractul delocaiune.4.Modificarea incetarea contractului de locaiune pot finregistrate, de locator, la

organul fiscal competent, prin depunerea declaraiei prevzute la pct. 3 alin. (1), avndbifat csua"Modificare"sau"ncetare",dup caz,dinformular,nsoit dedocumentele

justificative.5. (1)Datanregistrrii contractelorde locaiuneamodificrilorulterioare iancetrii

acestoraestedatadepunerii acestora la registraturaorganului fiscal competent saudatapotei,dup caz.(2)ncazulcontractelordelocaiune/modificrilorulterioare/ncetrii,nregistratedirect

laregistraturaorganuluifiscalcompetent,dovadanregistrriioconstituiecopiadeclaraieiprevzutelapct.3alin.(1),avndnscrisenumrulidatanregistrriilaorganulfiscal.(3) n cazul contractelor de locaiune/modificrilor ulterioare/ncetrii transmise prin

pot,cuconfirmaredeprimire,dovadanregistrriilaorganulfiscalcompetentoconstituiecopiadeclaraieiprevzutelapct.3alin.(1),nsoit deconfirmareadeprimiresemnat de

reprezentantulorganuluifiscalcompetent.6.Declaraiaidocumenteledepusedelocatorsearhiveaz ladosarulfiscalalacestuia.7. Organul fiscal competent organizeaz evidena contractelor de locaiune ntrun

Registru al contractelor de locaiune, care se conduce informatizat, potrivit modeluluiprevzutnanexacarefaceparteintegrant dinprezentaprocedur.8.nregistrareanRegistrulcontractelordelocaiuneseefectueaz nmaximum5zilede

ladatadepuneriicontractelor.9. Registrul contractelor de locaiune se gestioneaz la nivelul organelor fiscale

competente,cuajutorulaplicaiei informaticepuse ladispoziiedectreDireciaGeneraldeTehnologiaInformaieidincadrulAgenieiNaionaledeAdministrareFiscal.

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B.nregistrareacontractelordelocaiunedectrelocatorulpersoan fizic1. Persoanele fizice care au calitateade locator iobin venituridin cedarea folosinei

bunurilor din patrimoniul personal i venituri din arendare au obligaia nregistrriicontractuluintrepripotrivitart.81alin.(2)dinLegeanr.571/2003privindCodulfiscal,cu

modificrileicompletrileulterioare.2.Organulfiscalcompetenteste:a)organul fiscalnacrui raz teritorial persoana fizic iaredomiciliul,potrivit legii,

sau adresa unde locuiete efectiv, dac aceasta este diferit de domiciliu n cazulpersoanelorfizicerezidente;b) organul fiscal n a crui raz teritorial se afl bunul supus impunerii n cazul

persoanelorfizicenerezidente.3. (1)Contribuabilii careobin venituridin cedarea folosineibunurilordinpatrimoniul

personal i venituridin arendare iopteaz pentrudeterminarea venituluinet,n sistemreal, depun la organul fiscal competent contractul de locaiune,n original i copie,n

termen de 15 zile de la ncheierea acestuia, odat cu Declaraia privind venitulestimat/normadevenit(formular220).(2) Organul fiscal certific conformitatea copiei cu originalul i restituie locatorului

originalul.(3) n cazuln care locatorul depune declaraia prevzut la alin. (1) prin pot, cu

confirmare de primire, aceasta va finsoit de o copie legalizat de pe contractul delocaiune.(4)Datanregistrriicontractelordelocaiuneestedatadepuneriiacestoralaregistratura

organuluifiscalcompetentsaudatapotei,dup caz.(5)n cazul contractelorde locaiune,nregistratedirect la registraturaorganului fiscal

competent,dovadanregistrriio constituie copiadeclaraieiprevzute lapct.3alin. (1),avndnscrisenumrulidatanregistrriilaorganulfiscal.(6)n cazul contractelor de locaiune transmise prin pot, cu confirmare de primire,

dovadanregistrrii laorganul fiscalcompetentoconstituiecopiadeclaraieiprevzute lapct.3alin.(1),nsoit deconfirmareadeprimiresemnat dereprezentantulorganuluifiscalcompetent.(7)Declaraiaidocumenteledepusedelocatorsearhiveaz ladosarulfiscalalacestuia.4.Pentrucontribuabiliicareobinvenituridinarendarepentrucareimpunereaestefinal

suntaplicabilecorespunztorprevederileseciuniiA.5. Organul fiscal competent organizeaz evidena contractelor de locaiune ntrun

Registru al contractelor de locaiune, care se conduce informatizat, potrivit modeluluiprevzutnanex.6.nregistrareanRegistrulcontractelordelocaiuneseefectueaz nmaximum5zilede

ladatadepuneriicontractelor.7. Registrul contractelor de locaiune se gestioneaz la nivelul organelor fiscale

competente,cuajutorulaplicaiei informaticepuse ladispoziiedectreDireciaGeneraldeTehnologiaInformaieidincadrulAgenieiNaionaledeAdministrareFiscal.

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ANEXA1

laProceduradenregistrareacontractelordelocaiune

REGISTRUL CONTRACTELOR DE LOCAIUNE

Semnificaia coloanelor din tabelul de mai jos este urmtoarea:A - Numrul de nregistrareB - Adresa bunului care face obiectul contractului

______________________________________________________________________________|Nr. | A |Datele de identificare | Date despre contractul de locaiune | B ||crt.| |a locatorului |______________________________________| || | | | Contractul |Modificrile|ncetarea | || | | | de |contractului|contractului| || | | | locaiune |de locaiune|de locaiune| || | | | iniial | | | || | |_______________________|____________|____________|____________| || | |Denumirea/|Codul de |Numrul|Data|Numrul|Data|Numrul|Data| || | |Numele i |identificare| | | | | | | |

| | |prenumele |fiscal | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 1.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 2.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 3.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 4.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 5.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 6.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 7.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|

| 8.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 9.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 10.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 11.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 12.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 13.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 14.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 15.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 16.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 17.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 18.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 19.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|| 20.| | | | | | | | | | ||____|_____|__________|____________|_______|____|_______|____|_______|____|____|

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ANEXA3

______________________________________________________________________________| Agenia Naionalde | DECLARAIE DE NREGISTRARE | Numr de operator || Administrare Fiscal| A CONTRACTELOR DE FIDUCIE | de date cu caracter || | | personal - 759 |

|______________________|_________________________________|_____________________|_ _ _ _

Anul |_|_|_|_|_

|_| Modificare_

|_| ncetare

A. DATE DE IDENTIFICARE A FIDUCIARULUIDenumire: Cod de identificare fiscal:________________________________________ _ _ _ _ _ _ _ _ _ _ _ _| | | | | | | | | | | | | | | ||________________________________________| |_|_| |_|_|_|_|_|_|_|_|_|_|__________________________________________________________________________| Domiciliul fiscal || Jude: Sector: Localitate: |

| ______________________________________________________________________ || | | | | || |___________________________|__________|_______________________________| || Strada: Nr.: Bloc: Scara: Etaj: Ap.: || ______________________________________________________________________ || | | | | | | | || |_____________________________________|_____|______|_______|______|____| || ________ ________ ________ _______ || Cod | | Telefon: | | Fax: | | E-mail: | | || potal: |________| |________| |________| |_______| ||__________________________________________________________________________|____________________________________________________________________________

B. DATE DESPRE CONTRACTUL DE FIDUCIE

a. CONTRACTUL DE FIDUCIE INIIAL_____________________________________________ ____________

Nr. | | Data: | / / ||_____________________________________________| |____________|

____________ ____________Perioada contractului: de la: | / / | pnla: | / / |

|____________| |____________|Scopul fiduciei:.....................................................................................................................................................................................................................

____________________________________________________________________________

b. MODIFICRI ALE CONTRACTULUI DE FIDUCIE______________________________ ____________

Contract conex nr. | | Data: | / / ||______________________________| |____________|

____________ ____________

Perioada contractului: de la: | / / | pnla: | / / ||____________| |____________|Modificri:.....................................................................................................................................................................................................................

____________________________________________________________________________

c. NCETAREA CONTRACTULUI DE FIDUCIE__________ ____________

Documentul care atestncetarea Nr. | | Data: | / / ||__________| |____________|

Motivul ncetrii:.....................................................................................................................................................................................................................

____________________________________________________________________________Sub sanciunile aplicate faptei de fals n acte publice, declar cdatele nscrise n

acest formular sunt corecte i complete.

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Nume, Prenume: ........................ Semntura, tampila ............Funcia: ..............................

____________________________________________________________________________

LOC REZERVAT ORGANULUI FISCAL_______________________________ ____________

Nr. nregistrare: | | Data: | / / |

|_______________________________| |____________|____________________________________________________________________________

Cod: 14.13.01.43

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ANEXA4

______________________________________________________________________________| Agenia Naionalde | DECLARAIE DE NREGISTRARE | Numr de operator || Administrare Fiscal| A CONTRACTELOR DE LOCAIUNE | de date cu caracter |

| | | personal - 759 ||______________________|_________________________________|_____________________|

_ _ _ _Anul |_|_|_|_|

_|_| Modificare_

|_| ncetare

A. DATE DE IDENTIFICARE A LOCATORULUIDenumire/Nume i prenume: Cod de identificare fiscal:________________________________________ _ _ _ _ _ _ _ _ _ _ _ _

| | | | | | | | | | | | | | | ||________________________________________| |_|_| |_|_|_|_|_|_|_|_|_|_|__________________________________________________________________________

| Domiciliul fiscal |

| Jude: Sector: Localitate: || ______________________________________________________________________ || | | | | || |___________________________|__________|_______________________________| || Strada: Nr.: Bloc: Scara: Etaj: Ap.: || ______________________________________________________________________ || | | | | | | | || |_____________________________________|_____|______|_______|______|____| || ________ ________ ________ _______ || Cod | | Telefon: | | Fax: | | E-mail: | | || potal: |________| |________| |________| |_______| ||__________________________________________________________________________|____________________________________________________________________________

B. DATE DESPRE CONTRACTUL DE LOCAIUNE

a. CONTRACTUL DE LOCAIUNE INIIAL_____________________________________________ ____________

Nr. | | Data: | / / ||_____________________________________________| |____________|

____________ ____________Perioada contractului: de la: | / / | pnla: | / / |

|____________| |____________|Adresa bunului care face obiectul contractului:__________________________________________________________________________

| Adresa || Jude: Localitate: || ____________________________ ____________________________ || | | | | || |____________________________| |____________________________| || Adresa complet: || ______________________________________________________________________ || | | |

| |______________________________________________________________________| ||__________________________________________________________________________|____________________________________________________________________________

b. MODIFICRI ALE CONTRACTULUI DE LOCAIUNE______________________________ ____________

Contract conex nr. | | Data: | / / ||______________________________| |____________|

____________ ____________Perioada contractului: de la: | / / | pnla: | / / |

|____________| |____________|____________________________________________________________________________

c. NCETAREA CONTRACTULUI DE LOCAIUNE__________ ____________

Documentul care atestncetarea Nr. | | Data: | / / ||__________| |____________|

Motivul ncetrii:.......................................................................

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..............................................................................................................................................

____________________________________________________________________________Sub sanciunile aplicate faptei de fals n acte publice, declar cdatele nscrise n

acest formular sunt corecte i complete.

Nume, Prenume: ........................ Semntura, tampila ............Funcia: ..............................

____________________________________________________________________________

LOC REZERVAT ORGANULUI FISCAL_______________________________ ____________

Nr. nregistrare: | | Data: | / / ||_______________________________| |____________|

____________________________________________________________________________

Cod: 14.13.01.42

---------------