{"id":2214,"date":"2020-03-31T15:18:56","date_gmt":"2020-03-31T13:18:56","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=2214"},"modified":"2020-04-15T11:26:55","modified_gmt":"2020-04-15T09:26:55","slug":"sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-acte-normative-publicata-in-monitorul-oficial-partea-i-nr-260-din-30-martie-2020","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-acte-normative-publicata-in-monitorul-oficial-partea-i-nr-260-din-30-martie-2020\/","title":{"rendered":"Sinteza principalelor prevederi ale OUG nr. 33\/2020"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e3ff6661751\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><strong>Conf. univ. dr.\u00a0<a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\">Marcel\u00a0VULPOI<\/a>,\u00a0expert contabil<\/strong><br \/><strong>reprezentant al CECCAR \u00een VAT Expert Group<\/strong><\/p>\n<p>I. Prevederi privind\u00a0<b><u>bonifica\u021biile privind plata anticipat\u0103<\/u><\/b>\u00a0<b>a impozitului pe profit\/impozitului pe veniturile microintreprinderilor aferent trimestrului I al anului 2020<\/b><\/p>\n<p>1. Contribuabilii pl\u0103titori de\u00a0<b>impozit pe profit<\/b>, indiferent de sistemul de declarare \u0219i plat\u0103, care pl\u0103tesc impozitul datorat pentru trimestrul I al anului 2020, respectiv pentru plata anticipat\u0103 aferent\u0103 aceluia\u0219i trimestru,\u00a0<u>p\u00e2n\u0103 la termenul scadent de 25 aprilie 2020, inclusiv<\/u>, beneficiaz\u0103 de o bonifica\u021bie calculat\u0103 asupra impozitului pe profit datorat, astfel:<\/p>\n<p>a.) 5% pentru contribuabilii mari, stabili\u021bi potrivit\u00a0<i>Ordinului pre\u0219edintelui Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103 (OPANAF) nr. 3.609\/2016 privind organizarea activit\u0103\u021bii de administrare a marilor contribuabili<\/i>;<\/p>\n<p>b.) 10% pentru contribuabilii mijlocii stabili\u021bi, potrivit\u00a0<i>OPANAF nr. 3.610\/2016 privind organizarea activit\u0103\u021bii de administrare a contribuabililor mijlocii<\/i>;<\/p>\n<p>c.) 10% pentru ceilal\u021bi contribuabili care nu se \u00eencadreaz\u0103 la lit. a) \u0219i b).<\/p>\n<p>2. De aceste bonifica\u021bii beneficiaz\u0103 \u0219i contribuabilii care\u00a0<b>au optat pentru un exerci\u021biu financiar diferit de anul calendaristic<\/b>, dac\u0103 pl\u0103tesc impozitul datorat pentru trimestrul\/plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenul scadent cuprins \u00een perioada 25 aprilie-25 iunie 2020.<\/p>\n<p>Citi\u021bi mai multe \u00een revista\u00a0<em><a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-acte-normative-publicata-in-monitorul-oficial-partea-i-nr-260-din-30-martie-2020-a6149\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/em><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e3ff6661ecd\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182.jpg\"  alt=\"sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300&#215;182\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"182\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182-300x182.jpg 300w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182-300x182.jpg 300w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182-300x182.jpg 300w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182.jpg 300w\"   alt=\"sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300&#215;182\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabilreprezentant al CECCAR \u00een VAT Expert Group I. Prevederi privind\u00a0bonifica\u021biile privind plata anticipat\u0103\u00a0a impozitului pe profit\/impozitului pe veniturile microintreprinderilor aferent trimestrului I al anului 2020 1. Contribuabilii pl\u0103titori de\u00a0impozit pe profit, indiferent [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/2214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/comments?post=2214"}],"version-history":[{"count":4,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/2214\/revisions"}],"predecessor-version":[{"id":2382,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/2214\/revisions\/2382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/2380"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=2214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=2214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=2214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}