Contribuabiliii sibieni au obligatia de a-si plati impozitul pe profitul din ultimul trimestru al anului trecut pana la data de 25 martie. Tot acestia au incepand din acest an posibilitatea de a opta pentru declararea si plata impozitului pe profita anual prin plati anticipate. Acestea se vor efectua trimerstrial.
Pentru 2012 cei care au de platit impozitul pe profit pentru ultimul trimestru isi pot achita darile catre stat pana in data de 25 martie prin completarea si depunerea formularului 101. exceptie de la aceasta regula fac societatile bancare, organizatiile nonprofit si cei care au venituri majoritarea din cultura cerealelor, a plantelor tehnice, a cartofului, pomicultura si viticultura. Tot acestia au posibilitatea de a plati anticipat impozitul incepand din acest an. Numai ca anticiparea trebuie facuta pentru anul in curs cat si pentru anul urmator. Pentru realizarea acestei operatiuni contribuabilii trebuie sa determine platile anticipate trimestriale in suma de o patrime din impozitul pe profit datorat pentru tot anul precedent actualizat cu pindicele preturilor de consum iestimat cu ocazia elaborarii bugetului initial al anului pentru care se efectueaza platile anticipate. Aceasta operatiune trebuie realizata pana la data de 25 inclusiv a lunii urmatoare incheierii trimestrului pentru care se efectueaza plata. Indicele preturilor de consum urmeaza sa fie comunicat prin ordin de ministru al finantelor publice pana in data de 15 aprilie a anului pentru care se fac platile anticipate. Cei care doresc sa foloseasca aceasta noua posibilitate pot obtine mai multe infomratii de la compartimentele de asistenta contribuabilli din cadrul DGFP Sibiu.
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