Съобщение за грешка

  • Deprecated function: Creation of dynamic property SchemaArticleType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaPersonOrgBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaPersonOrgBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaDateBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaDateBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaMainEntityOfPageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaOrganizationType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaWebPageType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaItemListElementBreadcrumbBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaWebSiteType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::current() should either be compatible with Iterator::current(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::next() should either be compatible with Iterator::next(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::key() should either be compatible with Iterator::key(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::valid() should either be compatible with Iterator::valid(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::rewind() should either be compatible with Iterator::rewind(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).

Вие сте тук

НАП разяснява в становище промените в Наредба № Н-8

НАП разяснява в становище промените в Наредба № Н-8

Приходната агенция публикува в интернет страницата си Становище 20-00-27 от 06.02.2018 относно промени в Наредба № Н-8 от 29.12.2005 г. за съдържанието, сроковете, начина и реда за подаване и съхранение на данни от работодателите, осигурителите за осигурените при тях лица, както и от самоосигуряващите се лица.

⇒ В документа е изяснено при какви условия и за кои осигурени лица контролните органи на НОИ могат да заличават данни, подадени с декларация обр.№1 и незаличени от осигурителя в изпълнение на дадено и влязло в сила задължително предписание по чл.108, ал.1, т. от КСО.

Пояснено е също така и че с изменението на чл.3, ал.15 от Наредба № Н-8 отпада задължението на НОИ да предоставя декларация обр.№1 с данни за данъка по ЗДДФЛ във връзка с изплатените гарантирани вземания по Закона за гарантираните вземания на работниците и служителите при несъстоятелност на работодателя. 

⇒ От НАП отбелязват също, че срокът, в който може да бъде подадена коригираща декларация обр. №6 без да е необходимо разрешение от НАП, е удължен с един месец. 

⇒ Друго важно уточнение е, че в т.12 от Указанията за попълване на декларация обр.№1 "Данни за осигуреното лице" е въведен код 99, който от 1 януари 2018 г. се попълва за лицата, командировани по или изпратени по реда на чл.121, ал.1, т.1 и ал.2, т.1 от Кодекса на труда, когато за месеца работните дни или съответната продължителност на работното време в приемащата държава не съответстват на регламентираните в българското законодателсто. В становището са посочени и примери, онагледяващи правилото за попълване на този тип данни.

⇒ Последната промяна, отразена в документа на НАП, е допълнението в текста на т.21 от Указанията за попълване на декларация обр. №1, с което изрично се посочва, че в осигурителния доход, попълнен в тази точка, се включват и стойността на средствата и сумите, изплатени или начислени и неизплатени за сметка на социални разходи пряко, постоянно или периодично на лицата по чл.4, ал.1 от КСО в пари или в натура.


Източник: НАП