Additionally, ANAF can as “other self-employment income” and apply a higher tax rate (16% instead of 10%) if the additional contract is missing.
Daca actul aditional modifica pretul chiriei, venitul brut estimat se schimba. Proprietarul trebuie sa rectifice Declaratia Unica pentru a recalcula impozitul pe venit si, daca este cazul, contributia la sanatate (CASS). 3. Modalitati de Depunere Prin serviciul "Spatiul Privat Virtual" (SPV). model act aditional contract inchiriere anaf
Important: If you fail to transmit it, the lease is not considered “declared” for tax purposes. The tenant cannot deduct rent as an expense, and the landlord risks fines. daca este cazul