{"id":5981,"date":"2021-08-23T10:35:53","date_gmt":"2021-08-23T08:35:53","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5981"},"modified":"2021-08-23T10:35:54","modified_gmt":"2021-08-23T08:35:54","slug":"ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala\/","title":{"rendered":"Ministerul Finan\u021belor propune modific\u0103ri la Codul fiscal \u0219i la Codul de procedur\u0103 fiscal\u0103"},"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-69e61ca087605\" 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\">Ministerul Finan\u021belor (MF) a publicat pe site-ul institu\u021biei, pentru consultare, dou\u0103 proiecte de acte normative viz\u00e2nd reglement\u0103ri \u00een domeniul fiscal: un<\/span>\u00a0<em><a href=\"https:\/\/mfinante.gov.ro\/documents\/35673\/1020142\/proiectogcf227_20082021.docx\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de Ordonan\u021b\u0103\u00a0<\/a><\/em><span class=\"ugb-highlight\"><em>pentru modificarea \u0219i completarea Legii nr.227\/2015 privind Codul fiscal<\/em>\u00a0\u0219i un\u00a0<\/span><em><a href=\"https:\/\/mfinante.gov.ro\/documents\/35673\/1020142\/proiectogcpf207_20082021.doc\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de Ordonan\u021b\u0103\u00a0<\/a><\/em><span class=\"ugb-highlight\"><em>pentru modificarea \u0219i completarea Legii nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103 \u0219i reglementarea unor m\u0103suri fiscale<\/em>.<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">\u2666\u00a0Primul dintre acestea,\u00a0<\/span><em><a href=\"https:\/\/mfinante.gov.ro\/documents\/35673\/1020142\/proiectogcf227_20082021.docx\" target=\"_blank\" rel=\"noreferrer noopener\">proiectul de Ordonan\u021b\u0103\u00a0<\/a><\/em><\/strong><span class=\"ugb-highlight\"><strong><em>pentru modificarea \u0219i completarea Legii nr.227\/2015 privind Codul fiscal<\/em><\/strong>, are \u00een vedere \u2013 dup\u0103 cum precizeaz\u0103 ini\u021biatorii \u00een Nota de fundamentare \u2013 modific\u0103ri pe mai multe segmente, astfel:<\/span><\/p>\n<p><strong><span class=\"ugb-highlight\">I. Impozit pe profit<\/span><\/strong><\/p>\n<p><span class=\"ugb-highlight\"><strong>1.1.\u00a0<\/strong><em>Reguli pentru \u00eenceperea perioadei impozabile \u00een cazul persoanei juridice str\u0103ine rezidente \u00een Rom\u00e2nia potrivit locului conducerii efective<\/em>. \u00centruc\u00e2t persoana juridic\u0103 str\u0103in\u0103 rezident\u0103 \u00een Rom\u00e2nia potrivit locului conducerii efective are obliga\u021bia s\u0103 se \u00eenregistreze la organul fiscal central competent, potrivit declara\u021biei de \u00eenregistrare fiscal\u0103 \u00een Rom\u00e2nia \u00een termen de 30 zile de la data la care a fost notificat c\u0103 este persoan\u0103 rezident\u0103 \u00een Rom\u00e2nia, se propune eviden\u021bierea \u00eenceperii perioadei impozabile cu aceast\u0103 dat\u0103.<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>1.2.\u00a0<\/strong><em>Regimul fiscal al dividendelor primite de persoane juridice rom\u00e2ne din statele membre ale UE.<\/em>Pentru conformarea cu dispozi\u021biile Directivei 2011\/96\/UE, se propune completarea art. 24 din Codul fiscal, respectiv completarea prevederiloralin. (1) lit.a) pct. 2 \u0219i lit. b) pct. 3, precum \u0219i a celor de la alin. (5) lit. b), cu dispozi\u021bii referitoare la \u201eun alt impozit care substituie impozitul pe profit\u201d, \u00een ceea ce prive\u0219te condi\u021bia privind impozitul pl\u0103tit \u00een Rom\u00e2nia de c\u0103tre societatea rom\u00e2n\u0103 care prime\u0219te dividende din alte state membre ale UE, condi\u021bie care trebuie \u00eendeplinit\u0103 pentru asigurarea neimpozit\u0103rii acestor venituri.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Cite\u0219te mai multe \u00een\u00a0<\/span><em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala-s12615\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"ugb-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e61ca087c2b\" 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\/08\/ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala-s12615.jpg\"  alt=\"ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala-s12615\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/08\/ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala-s12615.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\/08\/ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala-s12615-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/08\/ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala-s12615-320x240.jpg 320w\"   alt=\"ministerul-finantelor-propune-modificari-la-codul-fiscal-si-la-codul-de-procedura-fiscala-s12615\" 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>Ministerul Finan\u021belor (MF) a publicat pe site-ul institu\u021biei, pentru consultare, dou\u0103 proiecte de acte normative viz\u00e2nd reglement\u0103ri \u00een domeniul fiscal: un\u00a0proiect de Ordonan\u021b\u0103\u00a0pentru modificarea \u0219i completarea Legii nr.227\/2015 privind Codul fiscal\u00a0\u0219i un\u00a0proiect de Ordonan\u021b\u0103\u00a0pentru modificarea [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5981","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\/5981","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=5981"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5981\/revisions"}],"predecessor-version":[{"id":5984,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5981\/revisions\/5984"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/5982"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}