{"id":8759,"date":"2024-12-11T12:52:30","date_gmt":"2024-12-11T12:52:30","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=8759"},"modified":"2024-12-11T12:55:54","modified_gmt":"2024-12-11T12:55:54","slug":"modificari-privind-impozitul-specific-pe-cifra-de-afaceri-pentru-sectorul-de-petrol-si-gaze","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/modificari-privind-impozitul-specific-pe-cifra-de-afaceri-pentru-sectorul-de-petrol-si-gaze\/","title":{"rendered":"Modific\u0103ri privind impozitul specific pe cifra de afaceri pentru sectorul de petrol \u0219i gaze"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/8759?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\/8759?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. 1.163 din 21 noiembrie 2024, a fost publicat\u0103 Legea 290\/2024 prin care se impun noi obliga\u021bii fiscale entit\u0103\u021bilor care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een sectorul petrol \u0219i gaze, informeaz\u0103 \u021auca Zb\u00e2rcea &amp; Asocia\u021bii Tax \u00een cel mai recent Buletin Fiscal.<\/p>\n<p>Legea intr\u0103 \u00een vigoare \u00eencep\u00e2nd cu 1 ianuarie 2025 \u0219i vizeaz\u0103 extinderea ariei contribuabililor ce intr\u0103 sub inciden\u021ba ICAS, ca efect al elimin\u0103rii condi\u021biei referitoare la aplicabilitatea acestui tip de impozit doar de c\u0103tre entit\u0103\u021bile cu cifra de afaceri de peste 50 mil. euro. Astfel, \u00eencep\u00e2nd cu 1 ianuarie 2025, toate entit\u0103\u021bile ce activeaz\u0103 \u00een sectorul de petrol \u0219i gaze, indiferent de nivelul cifrei de afaceri, datoreaz\u0103 ICAS.<\/p>\n<p>Totodat\u0103, ICAS se va datora \u0219i de c\u0103tre persoanele juridice str\u0103ine care, \u00een mod individual sau prin asociere, livreaz\u0103 bunuri sau presteaz\u0103 servicii pe teritoriul Rom\u00e2niei \u00een sectoarele petrol \u0219i gaze naturale. Conform sursei citate, se men\u021bioneaz\u0103 c\u0103 aceste tipuri de venituri ob\u021binute de persoanele juridice str\u0103ine nu fac parte din domeniul de aplicare a conven\u021biilor de evitare a dublei impuneri \u00eencheiat de Rom\u00e2nia cu alt stat.<\/p>\n<p>Nu intr\u0103 sub inciden\u021ba noilor prevederi contribuabilii care desf\u0103\u0219oar\u0103 exclusiv activit\u0103\u021bi de distribu\u021bie\/furnizare\/transport de energie electric\u0103 \u0219i gaze naturale \u0219i care sunt reglementa\u021bi\/licen\u021bia\u021bi de Autoritatea Na\u021bional\u0103 de Reglementare \u00een Domeniul Energiei. Anterior acestei modific\u0103ri, se prevedea c\u0103 nu intr\u0103 sub inciden\u021ba ICAS acei contribuabili care desf\u0103\u0219oar\u0103 activit\u0103\u0163i de distribu\u0163ie\/furnizare\/transport de energie electric\u0103 \u015fi gaze naturale \u00een propor\u0163ie de peste 95% din veniturile totale din care se scad veniturile cuprinse \u00een indicatorul Vs<\/p>\n<p>Conform noilor prevederi, ICAS se va datora doar pentru perioada 1 ianuarie 2025 &#8211; 31 decembrie 2025. Prin excep\u021bie, \u00een cazul contribuabililor care au optat, \u00een conformitate cu legisla\u0163ia contabil\u0103 \u00een vigoare, pentru un exerci\u0163iu financiar diferit de anul calendaristic, ICAS se aplic\u0103 pentru perioada cuprins\u0103 \u00eentre anul fiscal modificat care \u00eencepe \u00een anul 2025 \u0219i anul fiscal modificat care se \u00eencheie \u00een anul 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 1.163 din 21 noiembrie 2024, a fost publicat\u0103 Legea 290\/2024 prin care se impun noi obliga\u021bii fiscale entit\u0103\u021bilor care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een sectorul petrol \u0219i gaze, informeaz\u0103 \u021auca Zb\u00e2rcea &#038; Asocia\u021bii Tax \u00een cel mai recent Buletin Fiscal. Legea intr\u0103 \u00een vigoare \u00eencep\u00e2nd cu 1 ianuarie 2025 \u0219i vizeaz\u0103 extinderea ariei contribuabililor ce intr\u0103 sub inciden\u021ba ICAS, ca efect al&#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-8759","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-40-11-12-2024-14-01-2025"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modific\u0103ri privind impozitul specific pe cifra de afaceri pentru sectorul de petrol \u0219i gaze - 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\/modificari-privind-impozitul-specific-pe-cifra-de-afaceri-pentru-sectorul-de-petrol-si-gaze\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modific\u0103ri privind impozitul specific pe cifra de afaceri pentru sectorul de petrol \u0219i gaze - Afacerea\" \/>\n<meta property=\"og:description\" content=\"\u00cen Monitorul Oficial nr. 1.163 din 21 noiembrie 2024, a fost publicat\u0103 Legea 290\/2024 prin care se impun noi obliga\u021bii fiscale entit\u0103\u021bilor care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een sectorul petrol \u0219i gaze, informeaz\u0103 \u021auca Zb\u00e2rcea &amp; Asocia\u021bii Tax \u00een cel mai recent Buletin Fiscal. 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