{"id":7054,"date":"2022-04-04T10:19:33","date_gmt":"2022-04-04T08:19:33","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=7054"},"modified":"2022-04-04T10:19:36","modified_gmt":"2022-04-04T08:19:36","slug":"noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor%ef%bf%bc\/","title":{"rendered":"Noi reglement\u0103ri privind regimul fiscal aplicabil diurnelor\ufffc"},"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-69e3e37067a4a\" 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=\"stk-highlight\">Pre\u0219edintele Klaus Iohannis a promulgat Legea pentru anularea unor obliga\u021bii fiscale \u0219i pentru modificarea unor acte normative (<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/253488\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/253488\">Legea nr. 72\/2022)<\/a>, care are \u00een vedere regimul fiscal aplicabil indemniza\u021biilor de deta\u0219are transna\u021bional\u0103. Astfel, Legea nr. 72\/2022 prevede anularea diferen\u021belor de obliga\u021bii fiscale principale \u0219i\/sau obliga\u021biile fiscale accesorii, stabilite de organul fiscal prin decizie de impunere emis\u0103 \u0219i comunicat\u0103 contribuabilului, ca urmare a calific\u0103rii ulterioare de c\u0103tre organul fiscal a sumelor reprezent\u00e2nd indemniza\u021bii sau orice alte sume de aceea\u0219i natur\u0103, primite pe perioada deleg\u0103rii, deta\u0219\u0103rii sau desf\u0103\u0219ur\u0103rii activit\u0103\u021bii pe teritoriul altei \u021b\u0103ri, de c\u0103tre angaja\u021bi ai angajatorilor rom\u00e2ni care \u0219i-au desf\u0103\u0219urat activitate pe teritoriul altei \u021b\u0103ri, aferente perioadelor fiscale cuprinse \u00eentre 1 iulie 2015 \u0219i data intr\u0103rii \u00een vigoare a prezentei legi, \u0219i neachitate. Organul fiscal nu re\u00eencadreaz\u0103 sumele de natura celor men\u021bionate \u0219i nu emite o decizie de impunere \u00een leg\u0103tur\u0103 cu o astfel de re\u00eencadrare pentru perioadele fiscale amintite. Diferen\u021bele de obliga\u021bii fiscale principale \u0219i\/sau obliga\u021biile fiscale accesorii, stabilite de organul fiscal prin decizie de impunere emis\u0103 \u0219i comunicat\u0103 contribuabilului, ca urmare a re\u00eencadr\u0103rii sumelor men\u021bionate anterior, aferente perioadelor fiscale cuprinse \u00eentre 1 iulie 2015 \u0219i data intr\u0103rii \u00een vigoare a acestei legi, stinse prin orice modalitate prev\u0103zut\u0103 la art. 22 din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, se restituie contribuabililor. Restituirea se face la cererea contribuabililor.<\/span><\/p>\n<p><span class=\"stk-highlight\">Anularea respectivelor obliga\u021bii fiscale se efectueaz\u0103 din oficiu de c\u0103tre organul fiscal competent, prin emiterea unei decizii de anulare a obliga\u021biilor fiscale, care se comunic\u0103 contribuabilului.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-s14723\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-s14723\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e3e3706814c\" 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\/2022\/04\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-a9333.jpg\"  alt=\"noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-a9333\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/04\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-a9333.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\/2022\/04\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-a9333-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/04\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-a9333-320x240.jpg 320w\"   alt=\"noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-a9333\" 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>Pre\u0219edintele Klaus Iohannis a promulgat Legea pentru anularea unor obliga\u021bii fiscale \u0219i pentru modificarea unor acte normative (Legea nr. 72\/2022), care are \u00een vedere regimul fiscal aplicabil indemniza\u021biilor de deta\u0219are transna\u021bional\u0103. Astfel, Legea nr. 72\/2022 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7054","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7054","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=7054"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7054\/revisions"}],"predecessor-version":[{"id":7057,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7054\/revisions\/7057"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=7054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=7054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=7054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}