{"id":5255,"date":"2022-03-04T09:24:03","date_gmt":"2022-03-04T09:24:03","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=5255"},"modified":"2022-03-07T12:14:22","modified_gmt":"2022-03-07T12:14:22","slug":"o-noua-serie-de-modificari-fiscale","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/o-noua-serie-de-modificari-fiscale\/","title":{"rendered":"O nou\u0103 serie de modific\u0103ri fiscale"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/5255?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\/5255?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><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-5050 alignleft\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-300x111.jpg\" alt=\"\" width=\"289\" height=\"107\" srcset=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-300x111.jpg 300w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-150x55.jpg 150w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-180x67.jpg 180w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-320x118.jpg 320w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-280x104.jpg 280w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920.jpg 733w\" sizes=\"auto, (max-width: 289px) 100vw, 289px\" \/>\u00cen Monitorul Oficial nr. 96\/2022 a fost publicat\u0103 Ordonan\u021ba nr. 11\/2022, care aduce modific\u0103ri \u0219i complet\u0103ri at\u00e2t Legii nr. 227\/2015 privind Codul Fiscal (\u201eCodul Fiscal\u201d), c\u00e2t \u0219i Legii nr. 207\/2015 privind Codul de Procedur\u0103 Fiscal\u0103 (\u201eCodul de Procedur\u0103 Fiscal\u0103\u201d), informeaz\u0103 cel mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii Tax.<\/p>\n<p><strong>Modific\u0103ri ale Codului Fiscal<\/strong><\/p>\n<p><strong>Impozit specific HoReCa<br \/>\n<\/strong>Pl\u0103titorii de impozit specific din domeniul HoReCa sunt scuti\u021bi de la plata impozitului specific \u00een anul 2022 pentru o perioad\u0103 de 180 de zile, calculat\u0103 de la data intr\u0103rii \u00een vigoare a ordonan\u021bei. De asemenea, se prevede mecanismul de recalculare a impozitului specific datorat, \u00een sensul sc\u0103derii acestei perioade din totalul de 365 zile ale anului fiscal (aplicabil de c\u0103tre to\u021bi contribuabilii care se afl\u0103 sub inciden\u021ba Legii nr.170\/2016 privind impozitul specific unor activit\u0103\u021bi).<\/p>\n<p><strong>Dotarea automatelor comerciale cu aparate de marcat electronice fiscale<br \/>\n<\/strong>Conform prevederilor OG 11\/2022, noul termen pentru dotarea automatelor comerciale de\u021binute de companii cu case de marcat electronice fiscale este 31 decembrie 2022 (\u00een trecut, termenul era 31 decembrie 2021).<\/p>\n<p><strong>Noi reguli pentru grupurile fiscale<br \/>\n<\/strong>OG 11\/2022 introduce reguli speciale referitoare la depunerea declara\u021biei anuale consolidate privind impozitul pe profit, \u00een cazul \u00een care cel pu\u021bin unul dintre membrii grupului fiscal beneficiaz\u0103 de facilit\u0103\u021bile pentru recapitalizare prev\u0103zute de Ordonan\u0163a de urgen\u0163\u0103 a Guvernului nr. 153\/2020 pentru instituirea unor m\u0103suri fiscale de stimulare a men\u0163inerii\/cre\u015fterii capitalurilor proprii. Mai exact, \u00een aceast\u0103 situa\u021bie, persoana juridic\u0103 responsabil\u0103 este obligat\u0103 s\u0103 depun\u0103 declara\u0163ia anual\u0103 consolidat\u0103 p\u00e2n\u0103 la data de 25 iunie inclusiv a anului urm\u0103tor, respectiv p\u00e2n\u0103 la data de 25 a celei de-a \u015fasea luni inclusiv de la \u00eenchiderea anului fiscal modificat, dup\u0103 caz.<br \/>\nPentru grupul fiscal care aplic\u0103 sistemul de declarare \u015fi plat\u0103 a impozitului pe profit trimestrial, comunicarea c\u0103tre persoana juridic\u0103 responsabil\u0103 a rezultatului fiscal pentru trimestrul IV de c\u0103tre membrii grupului fiscal se efectueaz\u0103 p\u00e2n\u0103 la data de 25 iunie inclusiv a anului urm\u0103tor, respectiv p\u00e2n\u0103 la data de 25 a celei de-a \u015fasea luni inclusiv de la \u00eenchiderea anului fiscal modificat, dup\u0103 caz.<\/p>\n<p><strong>Eliminarea obliga\u021biei depunerii declara\u021biei anuale de impozit pe profit pentru anumite tranzac\u021bii<br \/>\n<\/strong>Contribuabilii care efectueaz\u0103 transferuri de active, de reziden\u021b\u0103 fiscal\u0103 \u0219i\/sau de activitate economic\u0103 desf\u0103\u0219urat\u0103 printr-un sediu permanent pentru care se datoreaz\u0103 impozit pe profit (aplicat diferen\u021bei \u00eentre valoarea de pia\u021b\u0103 a activelor transferate \u00eentr-o perioad\u0103 impozabil\u0103 \u0219i valoarea lor fiscal\u0103) nu au obliga\u021bia declar\u0103rii acestora prin declara\u0163ia anual\u0103 de impozit pe profit.<\/p>\n<p><strong>Eliminarea posibilit\u0103\u021bii de a reporta sponsoriz\u0103rile nesc\u0103zute din impozitul pe profit\/ impozitul pe venitul micro\u00eentreprinderilor<br \/>\n<\/strong>Conform noii ordonan\u021be, pl\u0103titorii de impozit pe profit \u0219i pl\u0103titorii de impozit pe veniturile micro\u00eentreprinderilor nu vor mai putea reporta, pentru urm\u0103torii \u0219apte ani, sumele care nu au fost sc\u0103zute din impozitul datorat.<\/p>\n<p><strong>Modific\u0103ri ale Codului de Procedur\u0103 Fiscal\u0103<\/strong><\/p>\n<p><strong>Comer\u021bul electronic<br \/>\n<\/strong>OG 11\/2022 impune obliga\u021bia contribuabililor care pun la dispozi\u021bie o interfa\u021b\u0103 electronic\u0103 prin care se faciliteaz\u0103 tranzac\u021biile comerciale online de a furniza periodic organului fiscal central informa\u021bii referitoare la tranzac\u021biile desf\u0103\u0219urate prin intermediul acesteia. Modificarea a fost introdus\u0103 din cauza riscului mare de nedeclarare\/declarare par\u021bial\u0103 a veniturilor ob\u021binute din comer\u021bul online, regula intr\u00e2nd \u00een vigoare \u00een data de 3 februarie 2022 (totu\u0219i, pentru aceasta, este necesar\u0103 publicarea unui ordin de aplicare emis de c\u0103tre autoritatea fiscal\u0103).<\/p>\n<p><strong>Contribuabili inactivi<br \/>\n<\/strong>Se introduce suspendarea automat\u0103 a obliga\u021biilor declarative pentru contribuabilii care figureaz\u0103 cu inactivitate temporar\u0103\/activitate suspendat\u0103, pe perioada inactivit\u0103\u021bii sau a suspend\u0103rii. \u00cen trecut, exista o procedur\u0103 specific\u0103 ce trebuia urmat\u0103 la autorit\u0103\u021bile fiscale \u00een vederea aprob\u0103rii altor termene sau condi\u021bii pentru depunerea declara\u021biilor fiscale.<\/p>\n<p><strong>E\u0219alonarea clasic\u0103 la plat\u0103<br \/>\n<\/strong>Aceast\u0103 ordonan\u021b\u0103 aduce posibilitatea de a depune cererea de e\u0219alonare la plat\u0103 \u0219i de c\u0103tre debitorii afla\u021bi \u00een procedura insolven\u021bei, cu condi\u021bia ca ace\u0219tia s\u0103 ias\u0103 din procedura insolven\u021bei p\u00e2n\u0103 la emiterea deciziei de e\u0219alonare la plat\u0103. De asemenea, se prevede c\u0103 pot beneficia de e\u0219alonare la plat\u0103 \u0219i debitorii c\u0103rora li s-a atras r\u0103spunderea solidar\u0103 potrivit prevederilor art. 25 \u015fi 26 din Codul de procedur\u0103 fiscal\u0103.<\/p>\n<p><strong>Furnizarea de informa\u021bii de natura secretului fiscal<br \/>\n<\/strong>Noile prevederi acord\u0103 posibilitatea autorit\u0103\u021bilor fiscale de a furniza acces la datele contribuabililor considerate secrete fiscale inclusiv autorit\u0103\u021bilor publice, \u00een scopul \u00eendeplinirii obliga\u021biilor prev\u0103zute de lege. Desigur, autoritatea care prime\u0219te informa\u021bii fiscale este obligat\u0103 s\u0103 p\u0103streze secretul asupra informa\u021biilor primite.<\/p>\n<p><strong>Solu\u0163iile fiscale individuale anticipate<br \/>\n<\/strong>Solu\u021bionarea cererilor referitoare la reglementarea unei situa\u021bii fiscale de fapt viitoare intr\u0103 \u00een competen\u021ba Ministrului Finan\u021belor. Astfel, solu\u021biile fiscale individuale anticipate, precum \u015fi respingerea cererii de emitere a acestora se aprob\u0103 prin ordin al ministrului finan\u0163elor. Termenul pentru solu\u0163ionarea cererii de emitere a solu\u0163iei fiscale individuale anticipate se prelunge\u0219te de la 3 la 6 luni. Cererile de emitere a solu\u0163iei fiscale individuale anticipate \u00een curs de solu\u0163ionare la data intr\u0103rii \u00een vigoare a OG 11\/2022, se solu\u021bioneaz\u0103 de c\u0103tre Ministerul Finan\u0163elor.<\/p>\n<p><strong>Transmiterea cererilor de c\u0103tre contribuabili \u015fi identificarea acestora \u00een mediul electronic<br \/>\n<\/strong>Se instituie obligativitatea transmiterii c\u0103tre organul fiscal central a documentelor de tipul cereri, \u00eenscrisuri sau a oric\u0103ror altor documente prin mijloace electronice de transmitere la distan\u0163\u0103, respectiv prin \u00eenrolarea \u00een sistemul de comunicare electronic\u0103 dezvoltat de Ministerul Finan\u0163elor\/ANAF. \u00cen situa\u0163ia \u00een care contribuabilii nu \u00ee\u015fi \u00eendeplinesc obliga\u0163ia comunic\u0103rii prin intermediul mijloacelor electronice de transmitere la distan\u0163\u0103 a documentelor, iar acestea sunt depuse la ANAF \u00een format letric, nu vor fi luate \u00een considerare, urm\u00e2nd ca organul fiscal s\u0103 notifice contribuabilii cu privire la obligativitatea comunic\u0103rii prin intermediul mijloacelor electronice de transmitere la distan\u0163\u0103<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 96\/2022 a fost publicat\u0103 Ordonan\u021ba nr. 11\/2022, care aduce modific\u0103ri \u0219i complet\u0103ri at\u00e2t Legii nr &#8230;<\/p>\n","protected":false},"author":2,"featured_media":5050,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5255","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curier-legislativ","issue-serie-noua-nr-16-04-03-2022-26-04-2022"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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