{"id":2849,"date":"2021-01-13T02:42:01","date_gmt":"2021-01-13T02:42:01","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=2849"},"modified":"2021-01-13T19:15:19","modified_gmt":"2021-01-13T19:15:19","slug":"modificari-in-legislatia-aplicabila-tichetelor-cadou","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/modificari-in-legislatia-aplicabila-tichetelor-cadou\/","title":{"rendered":"Modific\u0103ri \u00een legisla\u0163ia aplicabil\u0103 tichetelor cadou"},"content":{"rendered":"
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Cu doar c\u00e2teva zile \u00eenainte de finalul anului, \u00een Monitorul Oficial au fost publicate o serie de modific\u0103ri ale Codului Fiscal, cu aplicabilitate de la data de 1 ianuarie 2021, informeaz\u0103 Deloitte Rom\u00e2nia \u00eentr-un material de opinie remis presei. \u201ePrintre altele, mul\u021bi contribuabili a\u0219teptau clarificarea subiectului privind impozitarea tichetelor cadou, \u00een special cele acordate ter\u021bilor pentru campanii de marketing \u0219i promovare. Noul text prevede \u0219i c\u00e2teva nuan\u021be \u00een plus privind tichetele acordate salaria\u021bilor proprii, de\u0219i pia\u021ba a demonstrat, \u00een ultimii trei ani de inspec\u021bii fiscale \u00een aceast\u0103 zon\u0103, c\u0103 acolo lucrurile erau ceva mai clare\u201d, puncteaz\u0103 Monica \u021aariuc, Senior Manager, Global Employer Services, Deloitte Rom\u00e2nia.<\/p>\n

Conform Legii 165\/2018 privind acordarea biletelor de valoare, tichetele cadou sunt bilete de valoare acordate de o societate comercial\u0103, ocazional, angaja\u021bilor pentru cheltuieli sociale, dar acestea pot fi oferite \u0219i altor categorii de beneficiari \u00een cadrul campaniilor de marketing, studiul pie\u021bei, promovarea pe pie\u021be existente sau noi, pentru protocol, \u00een contul unor cheltuieli de reclam\u0103 \u0219i publicitate.<\/p>\n

Conform Normelor metodologice de aplicare a Codului Fiscal, \u00een categoria veniturilor din alte surse sunt incluse, printre altele, <\/em>tichetele cadou acordate persoanelor fizice \u00een afara unei rela\u021bii generatoare de venituri din salarii. <\/em>\u00cen cazul acestora, documentele oficiale emise de autorit\u0103\u021bile fiscale fie contribuabililor, \u00een nume propriu, fie cu caracter general, publicate sub form\u0103 de ghiduri \u00een spa\u021biul public, atest\u0103 impunerea drept venit din alt\u0103 surs\u0103 a tichetului cadou acordat \u00een afara unei rela\u021bii generatoare de venituri din salarii, se arat\u0103 \u00een materialul amintit.<\/p>\n

\"\"\u201eCu toate acestea, numeroase inspec\u021bii antifraud\u0103 s-au finalizat cu reclasificarea tichetelor cadou acordate ter\u021bilor, persoane fizice, drept venituri salariale \u0219i estimarea multor milioane de euro drept contribu\u021bii de asigur\u0103ri sociale obligatorii ce ar fi fost datorate de contribuabili\u201d, subliniaz\u0103 Monica \u021aariuc. \u00cen consecin\u021b\u0103, pe parcursul anului 2020 s-au colectat sume importante la bugetele de stat ca urmare a rectific\u0103rii voluntare de c\u0103tre contribuabili a declara\u021biilor de venit, la recomandarea echipelor antifraud\u0103, care au jucat inclusiv cartea amnistiei privind dob\u00e2nzile \u0219i penalit\u0103\u021bile de \u00eent\u00e2rziere.<\/p>\n

Direc\u021bia antifraud\u0103 nu are drept de impunere, actul de control emis de aceasta fiind un simplu mijloc de prob\u0103, inclusiv \u00een ceea ce prive\u0219te suma estimat\u0103 \u00een urma activit\u0103\u021bii de control. A\u0219adar, \u00een mod normal, direc\u021bia antifraud\u0103 ar trebui s\u0103 se comporte ca o avangard\u0103 care s\u0103 identifice anumite nereguli \u0219i s\u0103 recomande ulterior \u00eenceperea unui control de fond, dar nu \u00eei poate impune contribuabilului s\u0103 ac\u021bioneze \u00een sensul pl\u0103\u021bii sumelor stabilite prin procesul-verbal de control, puncteaz\u0103 Monica \u021aariuc.<\/p>\n

Revenind la modific\u0103rile ap\u0103rute cu ocazia Cr\u0103ciunului 2020, specialistul Deloitte Rom\u00e2nia atrage aten\u0163ia c\u0103 la articolul 114 alineatul (2), dup\u0103 litera m) se introduce o nou\u0103 liter\u0103, n), cu urm\u0103torul cuprins: \u201ebiletele de valoare sub forma tichetelor cadou acordate pe baza eviden\u021bei nominale altor categorii de beneficiari potrivit prevederilor art. 15 alin. (2) din Legea nr. 165\/2018 (…), pentru campaniile de marketing, studiul pie\u021bei, promovarea pe pie\u021be existente sau noi, pentru protocol, pentru reclam\u0103 \u015fi publicitate, altele dec\u00e2t cele prev\u0103zute la art. 76 alin. (3) lit. h) \u0219i alin. (4) lit. a) din Codul Fiscal. Eviden\u021ba nominal\u0103 trebuie s\u0103 cuprind\u0103, cel pu\u021bin, informa\u021bii referitoare la numele, prenumele, codul numeric personal\/num\u0103rul de identificare fiscal\u0103 a beneficiarului \u0219i valoarea tichetelor acordate fiec\u0103rui beneficiar lunar.\u201d Potrivit Monic\u0103i \u021aariuc, rezult\u0103, astfel, o clarificare care confirm\u0103 faptul c\u0103 tichetele cadou acordate conform legii altor persoane dec\u00e2t salaria\u021bilor proprii sunt venituri din alt\u0103 surs\u0103 din perspectiv\u0103 fiscal\u0103 (pentru care nu se datoreaz\u0103 contribu\u021bii sociale). Prin coroborare, efectul legisla\u021biei ar fi trebuit s\u0103 fie acela\u0219i \u0219i anterior, puncteaz\u0103 specialistul Deloitte Rom\u00e2nia.<\/p>\n

Cum se prezint\u0103 ast\u0103zi situa\u0163ia? \u201eNumeroase inspec\u021bii finalizate \u0219i\/sau \u00een derulare pe subiectul tichetelor cadou, estimate \u0219i pentru perioada care urmeaz\u0103, multe contesta\u021bii \u00een curs de solu\u021bionare, litigii demarate de nenum\u0103ra\u021bi contribuabili care nu avut alt\u0103 op\u021biune dec\u00e2t s\u0103 \u201e\u00eemprumute statul\u201d \u0219i s\u0103 a\u0219tepte dreptatea \u0219i recuperarea sumelor (cu dob\u00e2nd\u0103) \u00een s\u0103lile de judecat\u0103. \u00cen plus, contribuabili care s-au conformat voluntar \u00een mod eronat ca urmare a inspec\u021biilor antifraud\u0103 din trecut, caut\u0103 acum solu\u021bii pentru a recupera sumele pl\u0103tite. C\u00e2\u021biva contribuabili care au \u201esc\u0103pat\u201d \u0219i nu vor s\u0103 redeschid\u0103 subiectul \u0219i al\u021bii care ar vrea s\u0103 comande bilete de valoare de orice fel pentru a sus\u021bine economia local\u0103 \u00eens\u0103 c\u0103rora le este team\u0103 de o posibil\u0103 interpretare diferit\u0103 a autorit\u0103\u021bilor fiscale \u0219i evit\u0103 astfel folosirea de instrumente de acest gen, \u00een dauna economiei Rom\u00e2niei\u201d, arat\u0103 Monica \u0162ariuc.<\/p>\n

\u201eModific\u0103rile aduse \u00een spe\u021ba tichetelor cadou nu elimin\u0103 posibilitatea de interpretare discre\u021bionar\u0103 \u0219i, dac\u0103 nu se schimb\u0103 nimic substan\u021bial, Cr\u0103ciunul 2021 nu va ar\u0103ta mai bine dec\u00e2t cel prezent, ba chiar mai r\u0103u. Clarific\u0103rile aduse la Codul Fiscal sunt binevenite. Din p\u0103cate \u00eens\u0103, acestea nu r\u0103spund unei probleme de fond care are alt\u0103 surs\u0103 \u0219i anume rela\u021biile dintre contribuabili, care s\u0103 reg\u0103sesc din ce \u00een ce mai rar \u00eentr-o anumit\u0103 categorie, ci mai degrab\u0103 la grani\u021ba dintre ele, dat\u0103 fiind flexibilitatea de care at\u00e2t persoanele fizice, c\u00e2t \u0219i societ\u0103\u021bile comerciale dau dovad\u0103. Dac\u0103 nu se va \u021bine cont de pia\u021b\u0103 \u0219i nu se va adapta legisla\u021bia la nevoile acesteia, ne vom g\u0103si mereu \u00een situa\u021bii similare\u201d, apreciaz\u0103 specialistul Deloitte Rom\u00e2nia.<\/p>\n

\u00cen opinia Monic\u0103i \u021aariuc: \u201eProblema \u00een cazul tichetelor cadou nu a venit nicic\u00e2nd din lipsa legifer\u0103rii \u00een aceast\u0103 zon\u0103, ci din lipsa unei interpret\u0103ri unitare care s\u0103 reflecte pia\u021ba. \u00centrebarea pe fond nu a fost niciodat\u0103 care este tratamentul fiscal aplicabil tichetelor cadou, ci care sunt situa\u021biile practice \u00een care se acord\u0103 \u0219i, \u00een func\u021bie de acestea, cum se decide natura fiscal\u0103 a venitului. Era clar \u0219i \u00eenainte \u0219i este \u0219i acum: dac\u0103 un tichet cadou nu este acordat conform legii, forma sa devine irelevant\u0103 \u0219i, astfel, substan\u021ba dicteaz\u0103 natura venitului din perspectiv\u0103 fiscal\u0103\u201d.<\/p>\n

Ce e de f\u0103cut? Conform specialistului Deloitte Rom\u00e2nia, dac\u0103 autorit\u0103\u021bile fiscale \u0219i contribuabilii s-ar putea baza pe un ghid unic, comun, care s\u0103 \u00eei ajute s\u0103 identifice care sunt situa\u021biile care permit acordarea de tichete cadou at\u00e2t angaja\u021bilor proprii, c\u00e2t \u0219i ter\u021bilor, aceast\u0103 abordare ar ajuta toate p\u0103r\u021bile implicate s\u0103 elimine abuzurile, fie c\u0103 vorbim despre acordarea de tichete cadou \u00een afara condi\u021biilor legale, fie c\u0103 vorbim despre re\u00eencadrarea eronat\u0103 a acestora drept venituri salariale. (C.S.)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Cu doar c\u00e2teva zile \u00eenainte de finalul anului, \u00een Monitorul Oficial au fost publicate o serie de modific\u0103ri ale Codului Fiscal, cu aplicabilitate de la data de 1 ianuarie 2021, informeaz\u0103 Deloitte Rom\u00e2nia \u00eentr-un material de opinie remis presei. \u201ePrintre altele, mul\u021bi …<\/p>\n","protected":false},"author":2,"featured_media":2850,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-2849","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-5-13-01-2021-09-02-2021"],"acf":[],"yoast_head":"\nModific\u0103ri \u00een legisla\u0163ia aplicabil\u0103 tichetelor cadou - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/modificari-in-legislatia-aplicabila-tichetelor-cadou\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modific\u0103ri \u00een legisla\u0163ia aplicabil\u0103 tichetelor cadou - 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