{"id":3676,"date":"2021-04-15T13:32:37","date_gmt":"2021-04-15T13:32:37","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=3676"},"modified":"2021-04-21T07:07:22","modified_gmt":"2021-04-21T07:07:22","slug":"o-noua-serie-de-masuri-fiscale-adoptate-de-executiv","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/o-noua-serie-de-masuri-fiscale-adoptate-de-executiv\/","title":{"rendered":"O nou\u0103 serie de m\u0103suri fiscale adoptate de Executiv"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/3676?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\/3676?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. 315\/29.03.2021 a fost publicat\u0103 Ordonan\u021ba de urgen\u021b\u0103 nr. 19\/2021 privind unele m\u0103suri fiscale, precum \u0219i pentru modificarea \u0219i completarea unor acte normative \u00een domeniul fiscal, \u00een vigoare de la momentul public\u0103rii sale \u00een Monitorul Oficial, respectiv \u00eencep\u00e2nd cu data de 29 martie 2021.<\/p>\n<p><strong>Anularea obliga\u021biilor accesorii (OUG 69\/2020)<br \/>\n<\/strong>Potrivit Buletinului fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii, se prelunge\u0219te p\u00e2n\u0103 la data de 31 ianuarie 2022 posibilitatea de anulare a accesoriilor pentru debitele cu scaden\u021ba anterioar\u0103 datei de 31 martie 2020 \u2013 conform OUG 69\/2020 privind unele m\u0103suri fiscal-bugetare \u0219i pentru modificarea \u0219i completarea unor acte normative \u0219i prorogarea unor termene.<br \/>\nSeparat, se introduce aceast\u0103 m\u0103sur\u0103 \u0219i pentru debitorii pentru care se stabilesc obliga\u021bii fiscale pentru perioadele anterioare datei de 31 martie 2020, prin decizii de impunere emise ca urmare a unei inspec\u021bii fiscale sau a unei verific\u0103ri a situa\u021biei fiscale personale, \u00een derulare la 29 martie 2021 sau care urmeaz\u0103 s\u0103 \u00eenceap\u0103 dup\u0103 29 martie 2021, dar nu mai t\u00e2rziu de 31 ianuarie 2022.<\/p>\n<p><strong>Rambursarea TVA cu control ulterior (OUG 48\/2020)<br \/>\n<\/strong>Conform sursei citate, se prorog\u0103 p\u00e2n\u0103 la data de 31 ianuarie 2022 termenul pentru care se aplic\u0103 m\u0103sura privind solicitarea la rambursare prin deconturile cu sum\u0103 negativ\u0103 de tax\u0103 pe valoarea ad\u0103ugat\u0103 cu op\u021biune de rambursare, depuse \u00een cadrul termenului legal de depunere, cu efectuarea, ulterior, a inspec\u021biei fiscale.<\/p>\n<p><strong>Restructurarea obliga\u021biilor bugetare (OG 6\/2019)<br \/>\n<\/strong>S-au prelungit termenele de depunere a notific\u0103rii privind inten\u021bia de restructurare a obliga\u021biilor bugetare \u0219i, respectiv, a solicit\u0103rii de restructurare a obliga\u021biilor bugetare (notificarea se poate depune p\u00e2n\u0103 pe 30 septembrie 2021, cererea p\u00e2n\u0103 la data de 31 ianuarie 2022).<\/p>\n<p><strong>E\u0219alonarea la plat\u0103, \u00een form\u0103 simplificat\u0103 (OUG 181\/2020)<br \/>\n<\/strong>Se prelunge\u0219te termenul de acordare a acestei facilit\u0103\u021bi p\u00e2n\u0103 la data de 30 septembrie 2021.<\/p>\n<p><strong>Impozitul specific Horeca<br \/>\n<\/strong>Pl\u0103titorii de impozit specific din domeniul Horeca nu datoreaz\u0103 impozit specific \u00een anul 2021 pentru o nou\u0103 perioad\u0103 de 90 de zile (\u00eencep\u00e2nd cu 1 aprilie 2021), drept continuare a scutirii aplicabile pentru primul trimestru din an.<\/p>\n<p><strong>Educa\u021bia timpurie<br \/>\n<\/strong>Facilit\u0103\u021bile fiscale pentru educa\u021bia timpurie se suspend\u0103 p\u00e2n\u0103 la 31 decembrie 2021 (motivele incluse \u00een preambulul Ordonan\u021bei, fiind at\u00e2t existen\u021ba unor neclarit\u0103\u021bi \u00een modalitatea de aplicare, c\u00e2t \u0219i lipsa disponibilit\u0103\u021bilor la bugetul statului), informeaz\u0103 avoca\u021bii \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii. Pe perioada suspend\u0103rii, cheltuielile pentru func\u021bionarea cre\u0219elor \u0219i gr\u0103dini\u021belor aflate \u00een administrarea contribuabililor sunt considerate cheltuieli deductibile \u00een limita unei cote de p\u00e2n\u0103 la 5%, aplicat\u0103 asupra valorii cheltuielilor cu salariile personalului.<\/p>\n<p><strong>Modific\u0103ri aduse Codului Fiscal<\/strong><\/p>\n<p><strong>Impozit pe venit<br \/>\n<\/strong>Se introduc reglement\u0103ri cu privire la deducerea costului de achizi\u021bie al aparatelor de marcat electronice fiscale, \u00een cazul asocierilor f\u0103r\u0103 personalitate juridic\u0103 pentru care impozitul anual pe venit se stabile\u0219te de fiecare asociat.<\/p>\n<p><strong>Taxa pe valoare ad\u0103ugat\u0103<br \/>\n<\/strong>Se reintroduce prevederea referitoare la exceptarea de la includerea \u00een decontul de tax\u0103 a sumelor reprezent\u00e2nd TVA de plat\u0103 cu care organul fiscal s-a \u00eenscris la masa credal\u0103.<br \/>\nCa urmare a Brexit, sunt introduse anumite excep\u021bii de la depunerea declara\u021biei recapitulative pentru opera\u021biunile desf\u0103\u0219urate \u00eentre persoanele impozabile din Rom\u00e2nia \u0219i persoanele impozabile din Regatul Unit al Marii Britanii.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 315\/29.03.2021 a fost publicat\u0103 Ordonan\u021ba de urgen\u021b\u0103 nr. 19\/2021 privind unele m\u0103suri fiscale, precum \u0219i pentru modificarea \u0219i completarea unor acte normative \u00een domeniul fiscal, \u00een vigoare de la momentul public\u0103rii sale \u00een Monitorul Oficial, respectiv &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2175,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curier-legislativ","issue-serie-noua-nr-8-15-04-2021-11-05-2021"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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