{"id":7523,"date":"2022-07-14T10:36:07","date_gmt":"2022-07-14T08:36:07","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=7523"},"modified":"2022-07-14T10:36:08","modified_gmt":"2022-07-14T08:36:08","slug":"proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-in-consultare-publica-pe-site-ul-mmss%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-in-consultare-publica-pe-site-ul-mmss%ef%bf%bc\/","title":{"rendered":"Proiectul procedurii privind re\u00eencadrarea fiscal\u0103 a sumelor acordate sub forma indemniza\u021biei de delegare\/deta\u0219are, \u00een consultare public\u0103 pe site-ul MMSS\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-69e4b65e6f400\" 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\">Ministerul Muncii \u0219i Solidarit\u0103\u021bii Sociale (MMSS) a publicat, \u00een transparen\u021b\u0103 decizional\u0103,<\/span>\u00a0<a href=\"https:\/\/mmuncii.ro\/j33\/images\/Documente\/MMSS\/Transparenta_decizionala\/Ordin_aprobare_procedura__aplicare_art_IV__Lege_72_12072022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>proiectul\u00a0de ordin<\/em><\/strong><\/a><em>\u00a0<\/em><span class=\"stk-highlight\"><em>pentru aprobarea procedurii de aplicare a prevederilor art. IV alin. (1) \u0219i (2) din Legea nr. 72\/2022 pentru anularea unor obliga\u021bii fiscale \u0219i pentru modificarea unor acte normative<\/em>. Proiectul va reglementa\u00a0<em>procedura privind re\u00eencadrarea fiscal\u0103 a sumelor acordate sub forma indemniza\u021biei de delegare, a indemniza\u021biei de deta\u0219are, inclusiv a indemniza\u021biei specifice deta\u0219\u0103rii transna\u021bionale, a presta\u021biei suplimentare acordate \u00een baza clauzei de mobilitate primite de salaria\u021bi, care poate fi realizat\u0103 de organele fiscale \u00een temeiul art. 11 alin. (1) din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u00een urma controalelor realizate de organele competente ale Inspec\u021biei Muncii, prin care se constat\u0103 situa\u021biile de delegare, deta\u0219are, deta\u0219are transna\u021bional\u0103 \u00een care se pot afla salaria\u021bii, dup\u0103 caz, potrivit legii<\/em>.<\/span><\/p>\n<p><span class=\"stk-highlight\">Potrivit proiectului, Inspec\u021bia Muncii, prin inspectoratele teritoriale de munc\u0103, efectueaz\u0103 controale specifice la contribuabilii stabili\u021bi pe teritoriul Rom\u00e2niei care, \u00een cadrul prest\u0103rii de servicii transna\u021bionale, deta\u0219eaz\u0103, pe teritoriul unui stat membru, altul dec\u00e2t Rom\u00e2nia sau pe teritoriul Confedera\u021biei Elve\u021biei, salaria\u021bi cu care au stabilite raporturi de munc\u0103. \u00cen urma controalelor realizate prin inspectoratele teritoriale de munc\u0103, Inspec\u021bia Muncii procedeaz\u0103 la constatarea situa\u021biilor de delegare, deta\u0219are, deta\u0219are transna\u021bional\u0103 \u00een care se pot afla salaria\u021bii, dup\u0103 caz, potrivit legii, sau la nerespectarea prevederilor legale incidente pentru situa\u021biile men\u021bionate. \u00cen actele de control \u00eentocmite, institu\u021bia, prin inspectoratele teritoriale de munc\u0103, va confirma, \u00een baza documentelor prezentate de c\u0103tre angajator, natura veniturilor acordate sub forma indemniza\u021biei de delegare, deta\u0219are, inclusiv a indemniza\u021biei specifice deta\u0219\u0103rii transna\u021bionale, a presta\u021biei suplimentare acordate \u00een baza clauzei de mobilitate, potrivit prevederilor art. IV alin. (2) din Legea nr. 72\/2022 pentru anularea unor obliga\u021bii fiscale \u0219i pentru modificarea unor acte normative.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-in-consultare-publica-pe-site-ul-mmss-s15699\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-in-consultare-publica-pe-site-ul-mmss-s15699\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e4b65e6fba1\" 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\/07\/proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-a9849.jpg\"  alt=\"proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-a9849\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/07\/proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-a9849.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\/07\/proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-a9849-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/07\/proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-a9849-320x240.jpg 320w\"   alt=\"proiectul-procedurii-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare-detasare-a9849\" 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 Muncii \u0219i Solidarit\u0103\u021bii Sociale (MMSS) a publicat, \u00een transparen\u021b\u0103 decizional\u0103,\u00a0proiectul\u00a0de ordin\u00a0pentru aprobarea procedurii de aplicare a prevederilor art. IV alin. (1) \u0219i (2) din Legea nr. 72\/2022 pentru anularea unor obliga\u021bii fiscale \u0219i pentru [&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-7523","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\/7523","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=7523"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7523\/revisions"}],"predecessor-version":[{"id":7526,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7523\/revisions\/7526"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=7523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=7523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=7523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}