{"id":6738,"date":"2023-04-24T13:36:22","date_gmt":"2023-04-24T13:36:22","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=6738"},"modified":"2023-05-01T12:24:00","modified_gmt":"2023-05-01T12:24:00","slug":"noi-proceduri-privind-conformarea-voluntara-solutia-fiscala-individuala-anticipata-si-esalonarea-la-plata","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/noi-proceduri-privind-conformarea-voluntara-solutia-fiscala-individuala-anticipata-si-esalonarea-la-plata\/","title":{"rendered":"Noi proceduri privind conformarea voluntar\u0103, solu\u021bia fiscal\u0103 individual\u0103 anticipat\u0103 \u0219i e\u0219alonarea la plat\u0103"},"content":{"rendered":"
\"image_pdf\"<\/a>\"image_print\"<\/a><\/div>

Conformarea voluntar\u0103 <\/strong><\/p>\n

Prin OPANAF 420\/06.04.2023 a fost aprobat formularul \u201eNotificare de conformare emis\u0103 de organul de inspec\u021bie fiscal\u0103\u201d \u0219i procedura relevant\u0103. Potrivit celui mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii Consultan\u021b\u0103 Fiscal\u0103, Ordinul amintit prevede c\u0103 notificarea de conformare se emite \u00een urma derul\u0103rii de c\u0103tre ANAF a unei analize \u0219i doar dac\u0103 se identific\u0103 riscuri de neconformare fiscal\u0103. De asemenea, aceasta se emite doar dac\u0103 se identific\u0103 riscuri fiscale care nu au fost notificate anterior contribuabilului \u0219i nici nu au f\u0103cut obiectul controalelor fiscale. Totodat\u0103, potrivit Ordinului amintit, notificarea de conformare se poate emite pe h\u00e2rtie sau \u00een format electronic \u0219i va cuprinde, printre altele, elementele de risc fiscal identificate, perioadele impozabile, impozitele\/taxele\/contribu\u021biile aferente riscurilor identificate \u0219i estimarea impactului fiscal, dac\u0103 acesta se poate cuantifica.<\/p>\n

Conform Buletinului fiscal citat, contribuabilul poate anun\u021ba ANAF \u00een 30 de zile de la primirea notific\u0103rii cu privirea la, spre exemplu, modalitatea de conformare sau motivul pentru care nu s-a conformat. La expirarea celor 30 de zile, ANAF analizeaz\u0103 informa\u021biile primite de la contribuabil \u0219i \u00eentocme\u0219te o propunere motivat\u0103 pentru \u00eenceperea sau nu a unei inspec\u021bii fiscale.<\/p>\n

\u201eDe\u0219i prezentat\u0103 ca o facilitate, aceast\u0103 nou\u0103 etap\u0103 procedural\u0103 poate determina \u0219i riscuri pentru contribuabili. Astfel, corectarea \u00een urma notific\u0103rii a declara\u021biilor fiscale \u00een scopul incert al evit\u0103rii unei poten\u021biale inspec\u021bii fiscale va face imposibil\u0103 contestarea la un moment ulterior a propriei declara\u021bii. Pe de alt\u0103 parte, dac\u0103 aspectele notificate de c\u0103tre ANAF se refer\u0103 la erori evidente ale contribuabilului, corectarea acestora devine recomandabil\u0103. Oportunitatea corect\u0103rii erorilor din Notificarea de conformare va trebui analizat\u0103 cu mare aten\u021bie pentru fiecare situa\u021bie specific\u0103\u201d, atrag aten\u021bia exper\u021bii TZA Consultan\u021b\u0103 fiscal\u0103.<\/p>\n

Solu\u021bia fiscal\u0103 individual\u0103 anticipat\u0103 <\/strong><\/p>\n

Prin OMF 1178\/30.03.2023 a fost aprobat\u0103 Procedura privind emiterea de c\u0103tre Ministerul Finan\u021belor a solu\u021biei fiscale individuale anticipate (SFIA) pentru reglementarea tratamentului fiscal aplicabil unei situa\u021bii fiscale de fapt viitoare, \u00een leg\u0103tur\u0103 cu impozitele, taxele \u0219i contribu\u021biile sociale obligatorii reglementate de Codul fiscal. Conform Buletinului realizat de TZA Consultan\u021b\u0103 fiscal\u0103, printre modific\u0103rile importante introduse prin OMF 1178\/2023 se reg\u0103sesc urm\u0103toarele:<\/p>\n

\u2013 cererea pentru SFIA se depune exclusiv online, cu cel pu\u021bin 90 de zile \u00eenainte de data la care se inten\u021bioneaz\u0103 ca tranzac\u021biile s\u0103 se realizeze;
\n\u2013 se introduc informa\u021bii noi privind analiza pe care autorit\u0103\u021bile o realizeaz\u0103 pentru a determina dac\u0103 cererile pentru SFIA sunt conforme;
\n\u2013 se extinde semnificativ lista situa\u021biilor \u00een care cererile se resping;
\n\u2013 se prev\u0103d detalii suplimentare cu privire la opozabilitatea SFIA.<\/p>\n

\u201eDe\u0219i rolul SFIA este acela de a garanta c\u0103 tratamentul fiscal al unei tranzac\u021bii este practic cel indicat \u00een SFIA \u0219i nu poate fi contestat \u00een cadrul unor controale fiscale viitoare, noile modific\u0103ri procedurale fac ca ob\u021binerea de c\u0103tre contribuabili a SFIA s\u0103 devin\u0103 extrem de dificil\u0103\u201d, apreciaz\u0103 speciali\u0219tii TZA Consultan\u021b\u0103 Fiscal\u0103.<\/p>\n

E\u0219alonarea clasic\u0103 \u0219i e\u0219alonarea simplificat\u0103 <\/strong><\/p>\n

Conform sursei citate, regulile de aplicare a e\u0219alon\u0103rii clasice \u0219i a celei simplificate aferente obliga\u021biilor fiscale scadente au fost modificate prin OUG 20\/2023, scopul declarat fiind acela de \u00eembun\u0103t\u0103\u021bire a colect\u0103rii taxelor \u0219i impozitelor la bugetul de stat.<\/p>\n

Astfel, \u00een ceea ce prive\u0219te e\u0219alonarea clasic\u0103<\/strong>, exper\u021bii TZA Consultan\u021b\u0103 Fiscal\u0103 puncteaz\u0103 urm\u0103toarele aspecte:<\/p>\n

\u2013 e\u0219alonarea datoriilor pentru 6 luni va fi mai dificil de accesat \u00een absen\u021ba garan\u021biilor;
\n\u2013 e\u0219alonarea nu va mai fi permis\u0103 pentru accize, dar va fi permis\u0103 pentru obliga\u021biile care reprezint\u0103 fonduri europene sau fonduri publice na\u021bionale aferente fondurilor europene;
\n\u2013 men\u021binerea e\u0219alon\u0103rii este condi\u021bionat\u0103 \u0219i de achitarea accizelor nestinse, \u00een maximum 30 de zile de la data comunic\u0103rii deciziei de e\u0219alonare;
\n\u2013 modificarea e\u0219alon\u0103rii \u0219i men\u021binerea acesteia sunt permise doar o dat\u0103 pe an.<\/p>\n

Referitor la e\u0219alonarea simplificat\u0103<\/strong> s-au introdus o serie de modific\u0103ri printre care se reg\u0103sesc:<\/p>\n

\u2013 e\u0219alonarea nu va mai fi permis\u0103 pentru accize, impozite \u0219i contribu\u021bii sociale obligatorii cu re\u021binere la surs\u0103\/re\u021binute prin stopaj la surs\u0103, \u0219i taxe aferente activit\u0103\u021bilor din domeniul jocurilor de noroc;
\n\u2013 men\u021binerea e\u0219alon\u0103rii este condi\u021bionat\u0103 \u0219i de achitarea datoriilor nestinse, \u00een maximum 30 de zile de la data comunic\u0103rii deciziei de e\u0219alonare (i.e. accizele \u0219i taxele aferente activit\u0103\u021bilor din domeniul jocurilor de noroc), respectiv 60 de zile de la comunicare (i.e. impozitele \u0219i contribu\u021biile sociale);
\n\u2013 modificarea e\u0219alon\u0103rii \u0219i men\u021binerea acesteia sunt permise doar o dat\u0103 pe an;
\n\u2013 dob\u00e2nda cre\u0219te de la 0,01% la 0,02%\/zi de \u00eent\u00e2rziere.<\/p>\n

Totodat\u0103, se precizeaz\u0103 c\u0103 nu mai este posibil\u0103 accesarea concomitent\u0103 a unei e\u0219alon\u0103ri clasice \u0219i a unei e\u0219alon\u0103ri simplificate. \u00cen lumina modific\u0103rilor aduse prin OUG 20\/2023, speciali\u0219tii TZA Consultan\u021b\u0103 Fiscal\u0103 apreciaz\u0103 c\u0103 accesarea de c\u0103tre contribuabili a e\u0219alon\u0103rii clasice \u0219i a celei simplificate va fi mai dificil\u0103. (C.\u0218.)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Conformarea voluntar\u0103<\/p>\n

Prin OPANAF 420\/06.04.2023 a fost aprobat formularul \u201eNotificare de conformare emis\u0103 de organul de inspec\u021bie fiscal\u0103\u201d \u0219i procedura relevant\u0103. Potrivit celui mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii Consultan\u021b\u0103 Fiscal\u0103, Ordinul amintit prevede c\u0103 notificarea de conformare se emite \u00een urma derul\u0103rii de c\u0103tre ANAF a unei analize \u0219i doar dac\u0103 se identific\u0103 riscuri de neconformare fiscal\u0103. De asemenea, aceasta se emite doar dac\u0103 se identific\u0103 riscuri fiscale care nu au fost notificate anterior contribuabilului \u0219i nici nu au f\u0103cut obiectul controalelor fiscale<\/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-6738","post","type-post","status-publish","format-standard","hentry","category-curier-legislativ","issue-serie-noua-nr-25-21-04-2023-23-05-2023"],"acf":[],"yoast_head":"\nNoi proceduri privind conformarea voluntar\u0103, solu\u021bia fiscal\u0103 individual\u0103 anticipat\u0103 \u0219i e\u0219alonarea la plat\u0103 - 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\/noi-proceduri-privind-conformarea-voluntara-solutia-fiscala-individuala-anticipata-si-esalonarea-la-plata\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Noi proceduri privind conformarea voluntar\u0103, solu\u021bia fiscal\u0103 individual\u0103 anticipat\u0103 \u0219i e\u0219alonarea la plat\u0103 - Afacerea\" \/>\n<meta property=\"og:description\" content=\"Conformarea voluntar\u0103 Prin OPANAF 420\/06.04.2023 a fost aprobat formularul \u201eNotificare de conformare emis\u0103 de organul de inspec\u021bie fiscal\u0103\u201d \u0219i procedura relevant\u0103. 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