{"id":3957,"date":"2026-02-26T15:36:53","date_gmt":"2026-02-26T13:36:53","guid":{"rendered":"https:\/\/ceccar.org\/en\/?p=3957"},"modified":"2026-02-26T15:36:53","modified_gmt":"2026-02-26T13:36:53","slug":"anaf-is-to-update-the-instructions-for-filling-form-205-informative-statement-on-withholding-tax-and-investment-gains-losses-for-income-beneficiaries","status":"publish","type":"post","link":"https:\/\/ceccar.org\/en\/?p=3957","title":{"rendered":"ANAF Is to Update the Instructions for Filling Form 205, \u201cInformative Statement on Withholding Tax and Investment Gains\/Losses for Income Beneficiaries\u201d"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><a href=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2026\/02\/NTQ2MTMyMTA0MzQ5NzE2M2fiY84gCySlPMIO93BDXQm-euoC6vQmDBD3A2QMUN5w9e7acoxJGVwKR4IU8ZuKdJrs69XUks_Kd8aRS1b9SQZpNQ_WLDItitJSEblInc3NOMxfdfNTKqA-K_7Mx4HmvIWRqPqfTkYSQI3iwSvdB5s.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"400\" src=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2026\/02\/NTQ2MTMyMTA0MzQ5NzE2M2fiY84gCySlPMIO93BDXQm-euoC6vQmDBD3A2QMUN5w9e7acoxJGVwKR4IU8ZuKdJrs69XUks_Kd8aRS1b9SQZpNQ_WLDItitJSEblInc3NOMxfdfNTKqA-K_7Mx4HmvIWRqPqfTkYSQI3iwSvdB5s.jpg\" alt=\"\" class=\"wp-image-3958\" style=\"width:399px;height:auto\" srcset=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2026\/02\/NTQ2MTMyMTA0MzQ5NzE2M2fiY84gCySlPMIO93BDXQm-euoC6vQmDBD3A2QMUN5w9e7acoxJGVwKR4IU8ZuKdJrs69XUks_Kd8aRS1b9SQZpNQ_WLDItitJSEblInc3NOMxfdfNTKqA-K_7Mx4HmvIWRqPqfTkYSQI3iwSvdB5s.jpg 660w, https:\/\/ceccar.org\/en\/wp-content\/uploads\/2026\/02\/NTQ2MTMyMTA0MzQ5NzE2M2fiY84gCySlPMIO93BDXQm-euoC6vQmDBD3A2QMUN5w9e7acoxJGVwKR4IU8ZuKdJrs69XUks_Kd8aRS1b9SQZpNQ_WLDItitJSEblInc3NOMxfdfNTKqA-K_7Mx4HmvIWRqPqfTkYSQI3iwSvdB5s-300x182.jpg 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p>The National Agency for Fiscal Administration (ANAF) proposes, through a <a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20260216143108_detalii_proiect.zip\"><strong>Draft Order<\/strong><\/a><strong> <\/strong>published today in decisional transparency, the amendment and completion of Annex No. 1 to OPANAF No. 179\/2022, respectively the update of the instructions for filling Form 205 &#8220;Informative Statement on Withholding Tax and Investment Gains\/Losses for Income Beneficiaries.&#8221; ANAF recalls, in the Approval Report accompanying the draft legal act, that, through GEO No. 138\/2024, amendments\/additions were made to the requirements of Article 111 of Law No. 227\/2015 on the Fiscal Code, which concerned, among other things, the regulation of the obligation to withhold tax on income from the transfer of divided property rights under a suspensive condition, paid by legal persons or other entities that are required to keep accounting records. The calculated and withheld tax shall be declared and paid by the 25<sup>th<\/sup> of the month following the month in which it was withheld.<\/p>\n\n\n\n<p>Read more in <a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-urmeaza-sa-actualizeze-instructiunile-de-completare-a-formularului-205-declaratie-informativa-privind-impozitul-retinut-la-sursa-si-castigurile-pierderile-din-investitii-pe-beneficiari-de-venit-s25511\/\">CECCAR Business Magazine<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The National Agency for Fiscal Administration (ANAF) proposes, through a Draft Order published today in decisional transparency, the amendment and completion of Annex No. 1 to OPANAF No. 179\/2022, respectively the update of the instructions for filling Form 205 &#8220;Informative Statement on Withholding Tax and Investment Gains\/Losses for Income Beneficiaries.&#8221; ANAF recalls, in the Approval&nbsp;<a href=\"https:\/\/ceccar.org\/en\/?p=3957\" class=\"read-more\">Citeste mai departe<\/a><\/p>\n","protected":false},"author":2,"featured_media":3958,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3957","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stiri","cat-8-id"],"_links":{"self":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3957","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3957"}],"version-history":[{"count":1,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3957\/revisions"}],"predecessor-version":[{"id":3959,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3957\/revisions\/3959"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/media\/3958"}],"wp:attachment":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}