{"id":4672,"date":"2021-10-21T07:09:19","date_gmt":"2021-10-21T07:09:19","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=4672"},"modified":"2021-10-28T08:47:07","modified_gmt":"2021-10-28T08:47:07","slug":"fisierul-standard-de-control-fiscal-devine-obligatoriu","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/fisierul-standard-de-control-fiscal-devine-obligatoriu\/","title":{"rendered":"Fisierul standard de control fiscal devine obligatoriu"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/4672?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\/4672?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>Prin Ordonan\u021ba de Guvern nr 11\/2021 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 \u0219i reglementarea unor m\u0103suri fiscale, se introduc o serie de prevederi privind: fi\u0219ierul standard de control fiscal (SAF-T) \u0219i mijloacele electronice de transmitere la distan\u021b\u0103 a documentelor (SPV), obligativitatea \u00eenrol\u0103rii \u00een Spa\u021biul Privat Virtual (SPV), rambursarea de TVA cu control ulterior, procedura simplificat\u0103 de e\u0219alonare la plat\u0103 \u0219i la extinderea perioadei de aplicare a amnistiei fiscale, informeaz\u0103 \u021auca Zb\u00e2rcea &amp; Asocia\u021bii Tax.<\/p>\n<p>Conform sursei citate, se instituie obliga\u021bia depunerii <strong>fi\u0219ierului standard de control fiscal<\/strong> ce reprezint\u0103, \u00een esen\u021b\u0103, o declara\u021bie cu informa\u021bii din eviden\u021ba contabil\u0103 \u0219i fiscal\u0103 a contribuabilului, urm\u00e2nd ca natura informa\u021biilor pe care contribuabilul\/pl\u0103titorul trebuie s\u0103 le declare prin fi\u0219ierul standard de control fiscal, modelul de raportare, precum \u0219i data\/datele de la care categoriile de contribuabili\/pl\u0103titori sunt obligate s\u0103 depun\u0103 fi\u0219ierul standard de control fiscal s\u0103 se aprobe prin ordin al pre\u0219edintelui A.N.A.F. \u00cen acela\u0219i mod urmeaz\u0103 a se stabili procedura de transmitere a fi\u0219ierului standard de control fiscal, precum \u0219i condi\u021biile \u00een care se realizeaz\u0103 transmiterea acestuia. Actul normativ amintit prevede c\u0103 fi\u0219ierul SAF-T poate constitui obiect al verific\u0103rii \u00een cadrul inspec\u021biei fiscale, iar A.N.A.F. va avea posibilitatea s\u0103 sanc\u021bioneze contraven\u021bional contribuabilii care nu depun acest document.<\/p>\n<p>Tot prin OG 11\/2021 s-a introdus <strong>obligativitatea \u00eenrol\u0103rii \u00een Spa\u021biul Privat Virtual (SPV) <\/strong>a contribuabililor\/pl\u0103titorii persoane juridice, asocieri \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103, precum \u0219i a persoanelor fizice care desf\u0103\u0219oar\u0103 o profesie liberal\u0103 sau exercit\u0103 o activitate economic\u0103 \u00een mod independent \u00een vederea transmiterii la organul fiscal central a documentelor de natura cererilor, \u00eenscrisurilor sau altor documente prin mijloace electronice de transmitere la distan\u021b\u0103. Documentele depuse la organul fiscal central \u00een format letric nu vor mai fi luate \u00een considerare, urm\u00e2nd ca acesta s\u0103 notifice contribuabilii\/pl\u0103titorii cu privire la obligativitatea comunic\u0103rii prin intermediul SPV.<\/p>\n<p>Prin acela\u0219i act normativ, procedura de <strong>rambursare a TVA cu control ulterior<\/strong>, m\u0103sur\u0103 temporar\u0103 stipulat\u0103 prin OUG nr. 48\/2020 \u0219i av\u00e2nd aplicabilitate p\u00e2n\u0103 la 31.01.2022, este permanentizat\u0103, devenind regul\u0103 general\u0103 \u00eencep\u00e2nd cu 01.02.2022. Conform TZA Consultan\u021b\u0103 Fiscal\u0103, exist\u0103 totu\u0219i \u0219i o serie de excep\u021bii de la aceast\u0103 regul\u0103 cum ar fi cazurile \u00een care contribuabilul are \u00eenscris \u00een cazierul fiscal fapte ce constituie infrac\u021biuni, dac\u0103 exist\u0103 riscuri unei ramburs\u0103ri necuvenite sau dac\u0103 contribuabilul respectiv se afl\u0103 \u00een procedura insolven\u021bei\/lichidare voluntar\u0103. \u00cen toate aceste cazuri excep\u021bionale rambursarea de TVA se va solu\u021biona dup\u0103 efectuarea inspec\u021biei fiscale anticipate.<\/p>\n<p>Totodat\u0103 se reglementeaz\u0103<strong> procedura permanent\u0103 de e\u0219alonare simplificat\u0103 la plat\u0103<\/strong>, pentru obliga\u021biile bugetare administrate de organul fiscal central, av\u00e2nd \u00een vedere c\u0103 e\u0219alonarea la plat\u0103 a obliga\u021biilor bugetare, \u00een form\u0103 simplificat\u0103, adoptat\u0103 prin OUG 181\/2020, a fost una dintre cele mai accesate facilit\u0103\u021bi fiscale \u00een timpul pandemiei de coronavirus; m\u0103sura se aplic\u0103 din 1 octombrie 2021, imediat dup\u0103 ce expir\u0103 mecanismul temporar din OUG 181\/2020.<\/p>\n<p>Conform sursei citate, se reglementeaz\u0103 \u0219i posibilitatea de anulare a obliga\u021biilor fiscale acesorii aferente obliga\u021biilor bugetare principale administrate de organul fiscal central cu scaden\u021be anterioare datei de 31 martie 2020 inclusiv \u0219i individualizate \u00een decizii de impunere emise ca urmare a unei inspec\u021bii fiscale sau verific\u0103rii situa\u021biei fiscale personale \u00eencepute dup\u0103 data intr\u0103rii \u00een vigoare a OUG nr. 69\/2020 (14 mai 2021) \u0219i p\u00e2n\u0103 la data intr\u0103rii \u00een vigoare a OUG nr. 19\/2021 (29 martie 2021) dac\u0103 sunt \u00eendeplinite cumulativ anumite condi\u021bii cu privire la depunerea cererii de anulare a accesoriilor \u0219i plata debitului principal.<\/p>\n<p>\u00cen plus, se prevede posibilitatea de anulare a obliga\u021biilor fiscale accesorii cu scaden\u021be anterioare datei de 31 martie 2020 inclusiv \u0219i individualizate \u00een decizii de impunere emise ca urmare a unei verific\u0103ri documentare \u0219i pentru care s-a comunicat decizia de impunere dup\u0103 data intr\u0103rii \u00een vigoare a OUG nr. 69\/2020, dar nu mai t\u00e2rziu de 31 ianuarie 2022 sub rezerva \u00eendeplinirii unor condi\u021bii privind stingerea obliga\u021biilor fiscale principale \u00een termen \u0219i depunerea cererii de anulare a obliga\u021biilor accesorii.<\/p>\n<p>De asemenea, prin actul normativ amintit, se aduc \u0219i alte modific\u0103ri de ordin procedural fiscal, dintre care speciali\u0219tii TZA Consultan\u021b\u0103 fiscal\u0103 amintesc:<\/p>\n<ul>\n<li>crearea posibilit\u0103\u021bii depunerii\/corect\u0103rii declara\u021biilor de impunere ori de c\u00e2te ori, printr-o hot\u0103r\u00e2re judec\u0103toreasc\u0103 definitiv\u0103, sunt dispuse m\u0103suri care implic\u0103 plata unor sume sau acceptarea unor cheltuieli ce genereaz\u0103 modific\u0103rea bazei de impunere \u0219i a obliga\u021biilor fiscale aferente unor perioade pentru care s-a anulat rezerva verific\u0103rii ulterioare.<\/li>\n<li>introducerea posibilit\u0103\u021bii refacerii inspec\u021biei fiscale de c\u0103tre aceea\u0219i echip\u0103 de inspec\u021bie care a \u00eencheiat actul desfiin\u021bat, dac\u0103, din motive obiective, nu exist\u0103 posibilitatea refacerii inspec\u021biei fiscale de c\u0103tre o alt\u0103 echip\u0103 de inspec\u021bie.<\/li>\n<li>stabilirea faptului c\u0103 nu constituie obliga\u021bii fiscale restante, obliga\u021biile cu termene de plat\u0103 viitoare, stabilite \u00een planul de reorganizare judiciar\u0103 aprobat \u0219i confirmat \u00een condi\u021biile legii.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prin Ordonan\u021ba de Guvern nr 11\/2021 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 \u0219i &#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":[7],"tags":[],"class_list":["post-4672","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-13-21-10-2021-14-12-2021"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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