{"id":5719,"date":"2021-07-16T14:43:06","date_gmt":"2021-07-16T12:43:06","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5719"},"modified":"2021-07-16T14:43:06","modified_gmt":"2021-07-16T12:43:06","slug":"procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-fiscala-publicata-in-monitorul-oficial","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-fiscala-publicata-in-monitorul-oficial\/","title":{"rendered":"Procedura de aplicare a prevederilor art. 131 alin. (1) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, publicat\u0103 \u00een Monitorul Oficial"},"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-69e0d54e09794\" 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><span class=\"ugb-highlight\">Ordinul nr. 1.071\/2021 al ANAF pentru aprobarea Procedurii privind aplicarea prevederilor art. 131 alin. (1) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 a fost publicat \u00een<\/span>\u00a0<a href=\"https:\/\/www.monitoruloficial.ro\/Monitorul-Oficial--PI--703--2021.html\" target=\"_blank\" rel=\"noreferrer noopener\">Monitorul Oficial nr. 703 din 15 iulie 2021<\/a><span class=\"ugb-highlight\">. Actul normativ are ca scop definirea ac\u021biunilor ce trebuie efectuate de organele de inspec\u021bie fiscal\u0103, \u00een situa\u021bia expres prev\u0103zut\u0103 la articolul men\u021bionat, respectiv \u00een situa\u021bia \u00een care, \u00een cadrul unei ac\u021biuni de inspec\u021bie fiscal\u0103, se fac constat\u0103ri \u00een leg\u0103tur\u0103 cu s\u0103v\u00e2r\u0219irea unor fapte prev\u0103zute de legea penal\u0103 \u00een leg\u0103tur\u0103 cu mijloacele de prob\u0103 privind stabilirea bazei de impozitare care fac obiectul inspec\u021biei fiscale \u0219i pentru care sunt aplicabile prevederile articolului 132 din acela\u0219i act normativ.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Potrivit OPANAF nr. 1.071\/2021, aceast\u0103 procedur\u0103 presupune derularea a cinci ac\u021biuni:<\/span><\/p>\n<p><span class=\"ugb-highlight\">\u2666 \u00eencheierea, \u00een cadrul unei ac\u021biuni de inspec\u021bie fiscal\u0103, a unui proces-verbal, \u00een condi\u021biile prev\u0103zute la art. 132 din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare;<\/span><\/p>\n<p><span class=\"ugb-highlight\">\u2666 stabilirea impozitelor, taxelor, contribu\u021biilor, dup\u0103 caz, precum \u0219i a perioadelor impozabile pentru care au fost f\u0103cute constat\u0103ri \u00eenscrise \u00een procesul-verbal men\u021bionat anterior, privind eventuala s\u0103v\u00e2r\u0219ire a unor fapte prev\u0103zute de legea penal\u0103 \u00een leg\u0103tur\u0103 cu mijloacele de prob\u0103 privind stabilirea bazei de impozitare care fac obiectul inspec\u021biei fiscale;<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">\u2666 \u00eentocmirea, avizarea \u0219i aprobarea referatului pentru justificarea ne\u00eentocmirii raportului de inspec\u021bie fiscal\u0103 sau pentru justificarea \u00eentocmirii raportului de inspec\u021bie fiscal\u0103 doar pentru anumite taxe, impozite, contribu\u021bii \u0219i anumite perioade impozabile, dup\u0103 caz, din cele cuprinse \u00een avizul de inspec\u021bie fiscal\u0103, \u021bin\u00e2nd cont de cele stabilite la punctul anterior;<\/span><\/p>\n<p><span class=\"ugb-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-fiscala-publicata-in-monitorul-oficial-s12320\/\" 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-69e0d54e0adf8\" 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\/07\/procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-s12320.jpg\"  alt=\"procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-s12320\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/07\/procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-s12320.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\/07\/procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-s12320-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/07\/procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-s12320-320x240.jpg 320w\"   alt=\"procedura-de-aplicare-a-prevederilor-art-131-alin-1-din-legea-nr-207-2015-privind-codul-de-procedura-s12320\" 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>Ordinul nr. 1.071\/2021 al ANAF pentru aprobarea Procedurii privind aplicarea prevederilor art. 131 alin. (1) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 a fost publicat \u00een\u00a0Monitorul Oficial nr. 703 din 15 iulie 2021. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5720,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5719","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\/5719","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=5719"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5719\/revisions"}],"predecessor-version":[{"id":5722,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5719\/revisions\/5722"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/5720"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}