{"id":5306,"date":"2021-05-07T13:47:37","date_gmt":"2021-05-07T11:47:37","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5306"},"modified":"2021-05-07T13:47:38","modified_gmt":"2021-05-07T11:47:38","slug":"mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-accesorii","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-accesorii\/","title":{"rendered":"MF propune o serie de modific\u0103ri la Codul de procedur\u0103 fiscal\u0103, precum \u0219i anularea unor obliga\u021bii accesorii"},"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-69e13222338da\" 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 style=\"text-align: justify;\"><em><span class=\"ugb-highlight\">e inten\u021bioneaz\u0103, \u00eentre altele, introducerea obligativit\u0103\u021bii comunic\u0103rii prin mijloace electronice \u00eentre orgenele fiscale \u0219i contribuabilii persoane juridice, asocieri \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103, precum \u0219i persoanele fizice care desf\u0103\u0219oar\u0103 o profesie liberal\u0103 sau exercit\u0103 o activitate economic\u0103 \u00een mod independent.<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">Ministerul Finan\u021belor (MF) a publicat, pe site-ul institu\u021biei, pentru consultare, un\u00a0<\/span><a href=\"https:\/\/docreader.readspeaker.com\/docreader\/?jsmode=1&amp;cid=bunuu&amp;lang=ro_ro&amp;url=https%3A%2F%2Fmfinante.gov.ro%2Fdocuments%2F35673%2F1020142%2FproiectOUGl207cpf_06052021.doc&amp;referer=https%3A%2F%2Fmfinante.gov.ro%2F&amp;v=Google%20Inc.\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de OUG<\/a>\u00a0<span class=\"ugb-highlight\">pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, precum \u0219i pentru anularea unor obliga\u021bii accesorii. Potrivit ini\u021biatorilor, demersul legislativ a fost motivat, \u00eentre altele, de necesitatea introducerii, \u00een contextul actual, a obligativit\u0103\u021bii comunic\u0103rii prin mijloace electronice \u00eentre organele fiscale ale Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103 (ANAF) \u0219i contribuabilii persoane juridice, asocieri \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103, precum \u0219i cu persoanele fizice care desf\u0103\u0219oar\u0103 o profesie liberal\u0103 sau exercit\u0103 o activitate economic\u0103 \u00een mod independent. Proiectul are \u00een vedere reglementarea mai multor aspecte, astfel:<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">\u2666 \u00cenrolarea \u00een Spa\u021biul Privat Virtual (SPV)<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\">\u00cen contextul actual al pandemiei, pentru evitarea contactului fizic \u00eentre persoane, se impune necesitatea comunic\u0103rii prin mijloace electronice cu contribuabilii, astfel c\u0103, prin actul normativ, se propune a se reglementa obligativitatea \u00eenrol\u0103rii \u00a0\u00een sistemul de comunicare electronic\u0103 dezvoltat de Ministerul Finan\u021belor\/ANAF, respectiv \u00een SPV, prin completarea Codului de procedur\u0103 fiscal\u0103. \u201eContribuabilii pentru care se adopt\u0103 obligativitatea \u00eenrol\u0103rii \u00een SPV sunt persoanele juridice, asocierile \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103, precum \u0219i persoanele fizice care desf\u0103\u0219oar\u0103 o profesie liberal\u0103 sau exercit\u0103 o activitate economic\u0103 \u00een mod independent \u00eentr-una din formele prev\u0103zute de OUG nr. 44\/2008 privind desf\u0103\u0219urarea activit\u0103\u021bilor economice de c\u0103tre persoanele fizice autorizate, \u00eentreprinderile individuale \u0219i \u00eentreprinderile familiale, aprobat\u0103 cu modific\u0103ri \u0219i complet\u0103ri prin Legea nr. 182\/2016, cu modific\u0103rile \u0219i complet\u0103rile ulterioare\u201d, precizeaz\u0103 ini\u021biatorii.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">De asemenea, pentru derularea procedurii de conectare a aparatelor de marcat electronice fiscale, definite la art. 3 alin. (2) din OUG nr. 28\/1999 privind obliga\u021bia operatorilor economici de a utiliza aparate de marcat electronice fiscale, la sistemul informatic na\u021bional de supraveghere \u0219i monitorizare a datelor fiscale al ANAF, este necesar ca operatorii economici utilizatori de aparate de marcat electronice fiscale s\u0103 se \u00eenroleze \u00een SPV.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Astfel, pentru opera\u021bionalizarea acestui flux electronic de informa\u021bii cu operatorii economici se impune crearea cadrului legal pentru reglementarea obligativit\u0103\u021bii \u00eenrol\u0103rii \u00een SPV.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">\u00cen contextul evit\u0103rii contactului fizic \u00eentre persoane, precum \u0219i pentru realizarea procedurii de conectare a caselor de marcat, pentru \u00eenrolarea \u00een SPV, contribuabilii men\u021biona\u021bi anterior trebuie s\u0103-\u0219i achizi\u021bioneze certificate calificate.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">Pentru efectuarea acestor demersuri de c\u0103tre contribuabilii pentru care se creeaz\u0103 obligativitatea \u00eenrol\u0103rii \u00een SPV, se impune reglementarea unui termen p\u00e2n\u0103 la care aceast\u0103 \u00eenrolare este op\u021bional\u0103, urm\u00e2nd ca dup\u0103 acest termen cererile, \u00eenscrisurile sau orice alte documente depuse la organul fiscal central \u00een format letric nu vor fi luate \u00een considerare, iar contribuabilii \u00een cauz\u0103 s\u0103 fie notifica\u021bi de c\u0103tre organul fiscal central cu privire la obligativitatea comunic\u0103rii prin intermediul mijloacelor electronice de transmitere la distan\u021b\u0103, respectiv prin SPV. \u201eAceast\u0103 norm\u0103 de neluare \u00een considerare a cererilor, \u00eenscrisurilor ori oric\u0103ror alte documente depuse \u00een format letric reprezint\u0103 o sanc\u021biune administrativ\u0103 put\u00e2nd avea ca efect o serie de sanc\u021biuni concrete, func\u021bie de tipul actului depus, respectiv, prescrierea unui drept, dac\u0103 o cerere de restituire este depus\u0103, \u00een format letric, la limita termenului de prescrip\u021bie, dec\u0103derea din dreptul de a beneficia de o facilitate fiscal\u0103, dac\u0103 cererea este depus\u0103 \u00een format letric \u00een ultima zi de depunere, sau sanc\u021biuni contraven\u021bionale \u00een cazul \u00een care legea impune depunerea unui document\/\u00eenscris \u00eentr-un anumit termen \u0219i acesta se depune \u00een format letric. \u00cen acest sens, prin ordonan\u021ba de urgen\u021b\u0103 se reglementeaz\u0103 un termen p\u00e2n\u0103 la care contribuabilii pot s\u0103 fac\u0103 demersurile pentru \u00eenrolarea \u00een SPV\u201d, precizeaz\u0103 MF.\u00a0 \u00a0<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-accesorii-s11707\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e132223405e\" 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-4-3 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\/2021\/05\/mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-s11707-1.jpg\"  alt=\"mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-s11707 (1)\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/05\/mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-s11707-1.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/05\/mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-s11707-1-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/05\/mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-s11707-1-320x240.jpg 320w\"   alt=\"mf-propune-o-serie-de-modificari-la-codul-de-procedura-fiscala-precum-si-anularea-unor-obligatii-s11707 (1)\" 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>e inten\u021bioneaz\u0103, \u00eentre altele, introducerea obligativit\u0103\u021bii comunic\u0103rii prin mijloace electronice \u00eentre orgenele fiscale \u0219i contribuabilii persoane juridice, asocieri \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103, precum \u0219i persoanele fizice care desf\u0103\u0219oar\u0103 o profesie liberal\u0103 sau exercit\u0103 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5307,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5306","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\/5306","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=5306"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5306\/revisions"}],"predecessor-version":[{"id":5309,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5306\/revisions\/5309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/5307"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}