{"id":3454,"date":"2021-03-14T16:25:45","date_gmt":"2021-03-14T16:25:45","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=3454"},"modified":"2021-03-22T09:19:52","modified_gmt":"2021-03-22T09:19:52","slug":"modificari-ale-legislatiei-fiscale-si-contabile","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/modificari-ale-legislatiei-fiscale-si-contabile\/","title":{"rendered":"Modific\u0103ri ale legisla\u021biei fiscale \u0219i contabile"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/3454?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/3454?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p>\u00cen Monitorul Oficial nr. 197\/26.02.2021 a fost publicat\u0103 Ordonan\u021ba de urgen\u021b\u0103 nr. 13\/2021 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal \u0219i a Legii contabilit\u0103\u021bii nr. 82\/1991, act normativ \u00een vigoare \u00eencep\u00e2nd cu 26 februarie 2021, cu c\u00e2teva excep\u021bii detaliate \u00een cele ce urmeaz\u0103.<\/p>\n<p>\u00cen ceea ce prive\u015fte <strong>legisla\u0163ia fiscal\u0103<\/strong>, potrivit Buletinului realizat de \u0162uca Zb\u00e2rcea \u015fi Asocia\u0163ii Consultan\u0163\u0103 Fiscal\u0103, prin OUG 13\/2021 se clarific\u0103 situa\u021bia privind deductibilitatea cheltuielilor \u00eenregistrate \u00een tranzac\u021biile efectuate cu persoane aflate \u00een Lista Uniunii Europene a jurisdic\u021biilor necooperante \u00een scopuri fiscale, noile prevederi fiind aplicabile doar jurisdic\u021biilor din Anexa I, rezolv\u00e2nd astfel problema tranzac\u021biilor cu entit\u0103\u021bi rezidente \u00een \u021b\u0103ri precum Turcia, Maroc, Australia. Astfel, cheltuielile \u00eenregistrate \u00een rela\u021bie cu o persoan\u0103 situat\u0103 \u00eentr-un stat care, la data \u00eenregistr\u0103rii cheltuielilor, este inclus \u00een Anexa II, reprezint\u0103 cheltuieli deductibile pentru determinarea rezultatului fiscal \u00eencep\u00e2nd cu trimestrul I al anului 2021.<\/p>\n<p>De asemenea, se clarific\u0103 tratamentul fiscal aplicabil veniturilor din salarii pentru avantajele \u00een bani \u0219i\/sau natur\u0103 acordate at\u00e2t de angajator, c\u00e2t \u0219i de ter\u021bi. Aceste prevederi se vor aplica \u00eencep\u00e2nd cu veniturile aferente lunii martie 2021.<\/p>\n<p>Potrivit sursei citate, se prevede c\u0103 noul termen de depunere a declara\u021biei anuale de venit pentru asocierile f\u0103r\u0103 personalitate juridic\u0103 \u0219i entit\u0103\u021bile supuse regimului transparen\u021bei este 15 aprilie.<\/p>\n<p>\u00cen plus, actul normativ men\u0163ionat stipuleaz\u0103 uniformizarea prevederilor privind noul plafon de 4,5 milioane lei cifr\u0103 de afaceri pentru a aplica sistemul de TVA la \u00eencasare (\u00een vigoare \u00eencep\u00e2nd cu data de 1 martie 2021).<\/p>\n<p>\u00cen ceea ce prive\u015fte <strong>modific\u0103rile aduse Legii contabilit\u0103\u021bii<\/strong>, se introduce obligativitatea de a organiza \u0219i conduce contabilitate proprie, potrivit prevederilor contabile pentru persoanele juridice str\u0103ine care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een Rom\u00e2nia prin intermediul unui sediu permanent\/mai multor sedii permanente, precum \u0219i pentru persoanele juridice str\u0103ine care au locul de exercitare a conducerii efective \u00een Rom\u00e2nia;<\/p>\n<p>De asemenea, se aduc clarific\u0103ri \u00een ceea ce prive\u0219te entit\u0103\u021bile pentru care normele \u0219i reglement\u0103rile contabile se emit de c\u0103tre Banca Na\u021bional\u0103 a Rom\u00e2niei, respectiv institu\u021biile de credit, institu\u021biile financiare nebancare, institu\u021biile de plat\u0103 \u0219i institu\u021biile emitente de moned\u0103 electronic\u0103, Fondul de garantare a depozitelor bancare, precum \u0219i pentru orice alte entit\u0103\u021bi care intr\u0103 \u00een sfera sa de reglementare contabil\u0103.<\/p>\n<p>Potrivit speciali\u015ftilor TZA Consultan\u0163\u0103 Fiscal\u0103, conform Ordonan\u021bei de urgen\u021b\u0103 nr. 13\/2021, situa\u021biile financiare anuale consolidate sunt \u00eenso\u021bite de raportul consolidat al administratorilor, raportul de audit, precum \u0219i raportul consolidat privind pl\u0103\u021bile c\u0103tre guverne, \u00een cazul \u00een care reglement\u0103rile contabile aplicabile prev\u0103d obliga\u021bia \u00eentocmirii acestuia.<\/p>\n<p>Prin acela\u015fi act normativ, se stabile\u0219te faptul c\u0103 informa\u021biile cu caracter public, cuprinse in situa\u021biile financiare\/raport\u0103rile contabile anuale sunt cele publicate pe site-ul Ministerului Finan\u021belor, stabilite prin ordin al Ministrului Finan\u021belor.<\/p>\n<p>De asemenea, prin Ordonan\u021ba de urgen\u021b\u0103 nr. 13\/2021 se completeaz\u0103 lista privind contraven\u021biile \u0219i amenzile aferente \u015fi se aduc clarific\u0103ri cu privire la persoanele care constat\u0103 contraven\u021biile \u0219i aplic\u0103 amenzile. Potrivit sursei citate, aceste prevederi intr\u0103 \u00een vigoare \u00een 30 de zile de la data public\u0103rii Ordonan\u021bei.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 197\/26.02.2021 a fost publicat\u0103 Ordonan\u021ba de urgen\u021b\u0103 nr. 13\/2021 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal \u0219i a Legii contabilit\u0103\u021bii nr. 82\/1991, act normativ \u00een vigoare \u00eencep\u00e2nd cu 26 februarie 2021, cu c\u00e2teva excep\u021bii detaliate \u00een cele &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3454","post","type-post","status-publish","format-standard","hentry","category-curier-legislativ","issue-serie-noua-nr-7-14-03-2021-14-04-2021"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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