{"id":4896,"date":"2021-12-15T09:05:36","date_gmt":"2021-12-15T09:05:36","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=4896"},"modified":"2021-12-21T07:29:40","modified_gmt":"2021-12-21T07:29:40","slug":"esalonarea-la-plata-in-forma-simplificata-benefica-in-cazul-unor-dificultati-financiare-temporare","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/esalonarea-la-plata-in-forma-simplificata-benefica-in-cazul-unor-dificultati-financiare-temporare\/","title":{"rendered":"E\u0219alonarea la plat\u0103 \u00een form\u0103 simplificat\u0103 \u2013 benefic\u0103 \u00een cazul unor dificult\u0103\u021bi financiare temporare"},"content":{"rendered":"
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material de opinie de Luiza Ionescu-Donoiu, Senior Managing Associate, Laura Epure (Spiridon), Senior Associate, Reff & Asocia\u021bii | Deloitte Legal, \u0219i Ana Petrescu-Mujdei, Senior Manager, Taxe Directe, Deloitte Rom\u00e2nia<\/em><\/p>\n

Conform celui mai recent raport de activitate publicat de Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF), pentru primul semestru al anului 2021, direc\u021biile majore de ac\u021biune ale institu\u021biei \u00een urm\u0103torii patru ani vizeaz\u0103 continuarea parteneriatului cu contribuabilii, mediul academic \u0219i mediul de afaceri, adoptarea de solu\u021bii digitale integrate \u0219i prevenirea \u0219i combaterea evaziunii fiscale. \u00cen acest scop, ANAF a implementat o serie de m\u0103suri de stimulare a conform\u0103rii voluntare care au vizat, printre altele, simplificarea procedurii de e\u0219alonare la plat\u0103, al\u0103turi de anularea obliga\u021biilor de plat\u0103 accesorii ori restructurarea obliga\u021biilor bugetare.<\/p>\n

Potrivit raportului ANAF, rezultatul acestor m\u0103suri s-a concretizat \u00een primul semestru al anului 2021 \u00een men\u021binerea gradului de conformare voluntar\u0103 la plat\u0103 aproape de valoarea \u00eenregistrat\u0103 \u00een perioada similar\u0103 a anului 2019 (respectiv 85,5%), men\u021binerea gradului de conformare voluntar\u0103 la declarare la un nivel ridicat (94,3%), cre\u0219terea gradului de accesare a facilit\u0103\u021bilor fiscale de la 4,6 miliarde de lei, la 30 iunie 2020, la 15,3 miliarde de lei, la sf\u00e2r\u0219itul primului semestru din 2021.<\/p>\n

Rezult\u0103 c\u0103 m\u0103surile luate \u00een vederea stimul\u0103rii conform\u0103rii voluntare \u0219i-au dovedit eficien\u021ba, acesta fiind \u0219i unul dintre motivele pentru care e\u0219alonarea la plat\u0103 \u00een form\u0103 simplificat\u0103 a devenit permanent\u0103, fiind introdus\u0103 \u00een Codul de procedur\u0103 fiscal\u0103.<\/p>\n

\u00cen acest context, recentul Ordin nr. 1767\/2021 pentru aprobarea procedurii de acordare a e\u0219alon\u0103rii la plat\u0103, \u00een form\u0103 simplificat\u0103, de c\u0103tre organul fiscal central, \u00ee\u0219i propune s\u0103 reduc\u0103 birocra\u021bia \u00een procesul de accesare a \u00eenlesnirilor la plat\u0103 \u0219i s\u0103 ajute contribuabilii care trec printr-o dificultate financiar\u0103 temporar\u0103. Ace\u0219tia vor avea dreptul s\u0103 achite obliga\u021biile restante acumulate \u00een ultimul an \u00eentr-o perioad\u0103 rezonabil\u0103 de timp (maximum 12 luni), f\u0103r\u0103 a fi obliga\u021bi s\u0103 constituie acele garan\u021bii costisitoare solicitate \u00een cazul unei proceduri obi\u0219nuite de e\u0219alonare la plat\u0103.<\/p>\n

Aplicabilitate \u0219i incompatibilit\u0103\u021bi<\/strong><\/p>\n

Sfera de aplicare a e\u0219alon\u0103rii simplificate, astfel cum este detaliat\u0103 \u00een procedura adoptat\u0103, este una extins\u0103 \u0219i acoper\u0103, suplimentar fa\u021b\u0103 de obliga\u021biile fiscale principale \u0219i accesorii, amenzile sau crean\u021bele bugetare stabilite de alte organe \u0219i transmise spre recuperare autorit\u0103\u021bilor fiscale (prev\u0103zute de OG nr. 11\/2021) \u0219i crean\u021bele rezultate din s\u0103v\u00e2r\u0219irea unor infrac\u021biuni, respectiv prejudicii, cheltuieli judiciare \u0219i amenzi\/judiciare penale. Cu toate acestea, nu sunt vizate toate crean\u021bele rezultate din infrac\u021biuni \u2013 spre exemplu e\u0219alonarea nu poate fi dispus\u0103 pentru sumele ce fac obiectul confisc\u0103rilor sau cele ce reprezint\u0103 echivalentul \u00een bani al unor bunuri care au fost considerate produsul unei infrac\u021biuni.<\/p>\n

Totodat\u0103, e\u0219alonarea la plat\u0103, \u00een form\u0103 simplificat\u0103, este incompatibil\u0103 cu procedura restructur\u0103rii obliga\u021biilor bugetare sau cu amnistia fiscal\u0103. Astfel, dac\u0103 un contribuabil care a depus o notificare privind inten\u021bia de a beneficia de restructurarea obliga\u021biilor bugetare (\u00een temeiul OG nr. 6\/2018) sau pentru a beneficia de anularea obliga\u021biilor accesorii (\u00een temeiul OUG nr. 69\/2020), solicit\u0103 \u0219i e\u0219alonarea la plat\u0103, \u00een form\u0103 simplificat\u0103, risc\u0103 s\u0103 piard\u0103 beneficiile aferente acestor proceduri.<\/p>\n

A\u0219adar, dac\u0103 un contribuabil vrea s\u0103 beneficieze de restructurarea obliga\u021biilor bugetare sau de amnistia fiscal\u0103, dar \u0219i-ar dori, din varii motive, s\u0103 efectueze plata \u0219i s\u0103 profite de efectele e\u0219alon\u0103rii la plat\u0103, \u00een form\u0103 simplificat\u0103, trebuie s\u0103 efectueze, \u00een prealabil, o analiz\u0103 temeinic\u0103 a \u00eendeplinirii condi\u021biilor legale de acordarea e\u0219alon\u0103rii simplificate.<\/p>\n

Spre exemplu, dac\u0103 un contribuabil c\u0103ruia i s-au stabilit obliga\u021bii suplimentare de plat\u0103 \u00een urma unei inspec\u021bii fiscale ar dori s\u0103 apeleze la amnistie, depunerea unei cereri pentru a beneficia de e\u0219alonare la plat\u0103 simplificat\u0103 nu ar fi una oportun\u0103, deoarece s-ar pierde beneficiul ob\u021binut prin depunerea notific\u0103rii privind ob\u021binerea amnistiei (cum ar fi am\u00e2narea la plat\u0103 a obliga\u021biilor accesorii ce ar urma s\u0103 fie anulate ori suspendarea execut\u0103rii silite a obliga\u021biilor accesorii am\u00e2nate la plat\u0103). E\u0219alonarea la plat\u0103, \u00een form\u0103 simplificat\u0103, ar r\u0103m\u00e2ne o op\u021biune valid\u0103, totu\u0219i, \u00een cazul \u00een care contribuabilul nu ar avea posibilitatea s\u0103 achite sumele stabilite suplimentar prin decizia de impunere, condi\u021bie obligatorie pentru a beneficia de amnistia fiscal\u0103.<\/p>\n

Procedura, mai simpl\u0103 \u0219i mai scurt\u0103<\/strong><\/p>\n

Revenind la normele care detaliaz\u0103 pa\u0219ii ce trebuie urma\u021bi pentru a beneficia de e\u0219alonarea la plat\u0103, \u00een form\u0103 simplificat\u0103 (Ordinul 1767\/2021), este de men\u021bionat faptul c\u0103 cererea \u00een acest scop trebuie depus\u0103 prin una dintre modalit\u0103\u021bile prev\u0103zute de lege (registratur\u0103, serviciu po\u0219tal, spa\u021biul privat virtual), f\u0103r\u0103 a fi necesare documente suplimentare (\u00eens\u0103 cu respectarea condi\u021biilor legale pentru a beneficia de aceast\u0103 e\u0219alonare), spre deosebire de procedura greoaie a e\u0219alon\u0103rii la plat\u0103 obi\u0219nuite (ce presupunea, spre exemplu, dovedirea dificult\u0103\u021bii generate de lipsa temporar\u0103 de disponibilit\u0103\u021bi b\u0103ne\u0219ti sau urmarea a procedurii de emitere a unui acord de principiu).<\/p>\n

Singura excep\u021bie de la aceast\u0103 regul\u0103 este ipoteza \u00een care contribuabilul opteaz\u0103 pentru plata diferen\u021biat\u0103 a ratelor de e\u0219alonare, caz \u00een care acesta trebuie s\u0103 prezinte o propunere de grafic de plat\u0103 ce va cuprinde, pentru fiecare rat\u0103, \u0219i procentul care poate fi achitat din obliga\u021biile ce fac obiectul facilit\u0103\u021bii. \u00cens\u0103 acesta nu poate s\u0103 fie mai mic de 5% din cuantumul obliga\u021biilor ce pot fi e\u0219alonate la plat\u0103, pentru jum\u0103tate din perioada de e\u0219alonare solicitat\u0103. \u00cen aceste condi\u021bii, durata de solu\u021bionare a cererii contribuabilului a fost redus\u0103 la 5 zile, de la 60 de zile \u00een cazul procedurii anterioare.<\/p>\n

\u00cen plus, e\u0219alonarea simplificat\u0103 vine cu o multitudine de beneficii \u00een favoarea contribuabililor, printre care se num\u0103r\u0103 inclusiv faptul c\u0103 nu se impune constituirea de garan\u021bii. Nu trebuie uitat totu\u0219i de obligativitatea suport\u0103rii unei dob\u00e2nzi \u00een cuantum de 0,01% pe zi, calculat\u0103 pentru fiecare rat\u0103 \u00eencep\u00e2nd cu data emiterii deciziei de e\u0219alonare \u0219i p\u00e2n\u0103 la stingerea obliga\u021biilor. Suplimentar, dac\u0103 nu respect\u0103 graficul de e\u0219alonare, contribuabilul suport\u0103 o penalitate de 5% aplicat\u0103, \u00een general, la suma neachitat\u0103 din rata de e\u0219alonare.<\/p>\n

\u00cen ceea ce prive\u0219te contribuabilii care nu au domiciliul fiscal \u00een Rom\u00e2nia, ace\u0219tia pot beneficia de e\u0219alonarea la plat\u0103 \u00een form\u0103 simplificat\u0103 numai dac\u0103 desemneaz\u0103 un \u00eemputernicit potrivit prevederilor din Codul de procedur\u0103 fiscal\u0103.<\/p>\n

\u00cen concluzie, reglementarea procedurii de acordare a e\u0219alon\u0103rii la plat\u0103, \u00een form\u0103 simplificat\u0103, reprezint\u0103 un beneficiu pentru contribuabili \u0219i un stimulent pentru conformarea voluntar\u0103 la obliga\u021bia de plat\u0103 a crean\u021belor datorate. Spre deosebire de e\u0219alonarea la plat\u0103 obi\u0219nuit\u0103, noua procedur\u0103 este mai pu\u021bin birocratic\u0103, are termene de solu\u021bionare a cererilor semnificativ reduse, iar eliminarea obliga\u021biei de a constitui garan\u021bii este, cu siguran\u021b\u0103, un element determinant \u00een alegerea acestei proceduri.<\/p>\n","protected":false},"excerpt":{"rendered":"

material de opinie de Luiza Ionescu-Donoiu, Senior Managing Associate, Laura Epure (Spiridon), Senior Associate, Reff & Asocia\u021bii | Deloitte Legal, \u0219i Ana Petrescu-Mujdei, Senior Manager, Taxe Directe, Deloitte Rom\u00e2nia<\/p>\n

Conform celui mai recent raport de activitate publicat de Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF), pentru primul semestru al anului 2021, direc\u021biile majore de ac\u021biune ale institu\u021biei \u00een urm\u0103torii patru ani vizeaz\u0103 continuarea parteneriatului cu contribuabilii, mediul academic \u0219i mediul de afaceri, adoptarea de solu\u021bii digitale integrate \u0219i prevenirea \u0219i combaterea evaziunii fiscale. \u00cen acest scop, ANAF a implementat o serie de m\u0103suri de stimulare a conform\u0103rii voluntare care au vizat, printre altele, simplificarea procedurii de e\u0219alonare la plat\u0103, al\u0103turi de anularea obliga\u021biilor …<\/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-4896","post","type-post","status-publish","format-standard","hentry","category-curier-legislativ","issue-serie-noua-nr-14-15-12-2021-26-01-2022"],"acf":[],"yoast_head":"\nE\u0219alonarea la plat\u0103 \u00een form\u0103 simplificat\u0103 \u2013 benefic\u0103 \u00een cazul unor dificult\u0103\u021bi financiare temporare - 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\/esalonarea-la-plata-in-forma-simplificata-benefica-in-cazul-unor-dificultati-financiare-temporare\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"E\u0219alonarea la plat\u0103 \u00een form\u0103 simplificat\u0103 \u2013 benefic\u0103 \u00een cazul unor dificult\u0103\u021bi financiare temporare - Afacerea\" \/>\n<meta property=\"og:description\" content=\"material de opinie de Luiza Ionescu-Donoiu, Senior Managing Associate, Laura Epure (Spiridon), Senior Associate, Reff & Asocia\u021bii | Deloitte Legal, \u0219i Ana Petrescu-Mujdei, Senior Manager, Taxe Directe, Deloitte Rom\u00e2nia Conform celui mai recent raport de activitate publicat de Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF), pentru primul semestru al anului 2021, direc\u021biile majore de ac\u021biune ale institu\u021biei \u00een urm\u0103torii patru ani vizeaz\u0103 continuarea parteneriatului cu contribuabilii, mediul academic \u0219i mediul de afaceri, adoptarea de solu\u021bii digitale integrate \u0219i prevenirea \u0219i combaterea evaziunii fiscale. \u00cen acest scop, ANAF a implementat o serie de m\u0103suri de stimulare a conform\u0103rii voluntare care au vizat, printre altele, simplificarea procedurii de e\u0219alonare la plat\u0103, al\u0103turi de anularea obliga\u021biilor ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/esalonarea-la-plata-in-forma-simplificata-benefica-in-cazul-unor-dificultati-financiare-temporare\/\" \/>\n<meta property=\"og:site_name\" content=\"Afacerea\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-15T09:05:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-12-21T07:29:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2021\/01\/facebook-cover.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/esalonarea-la-plata-in-forma-simplificata-benefica-in-cazul-unor-dificultati-financiare-temporare\/\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/esalonarea-la-plata-in-forma-simplificata-benefica-in-cazul-unor-dificultati-financiare-temporare\/\",\"name\":\"E\u0219alonarea la plat\u0103 \u00een form\u0103 simplificat\u0103 \u2013 benefic\u0103 \u00een cazul unor dificult\u0103\u021bi financiare temporare - 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