{"id":8167,"date":"2023-09-12T15:26:22","date_gmt":"2023-09-12T13:26:22","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=8167"},"modified":"2023-09-12T15:26:23","modified_gmt":"2023-09-12T13:26:23","slug":"mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii%ef%bf%bc\/","title":{"rendered":"MF propune modific\u0103ri la Procedura de anulare a obliga\u021biilor de plat\u0103 accesorii\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-69e1b0114e7ed\" 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 Finan\u021belor (MF) a lansat \u00een consultare public\u0103 un\u00a0<\/span><a href=\"https:\/\/mfinante.gov.ro\/static\/10\/Mfp\/transparenta\/proiectordinmodifomf2100_07092023.pdf\"><strong><em>Proiect de Ordin<\/em><\/strong><\/a><span class=\"stk-highlight\">\u00a0<em>pentru modificarea \u0219i completarea Procedurii de anulare a obliga\u021biilor de plat\u0103 accesorii aprobat\u0103 prin OMFP nr.2100\/2020<\/em>. \u00cen Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ se men\u021bioneaz\u0103 c\u0103, prin OUG nr. 69\/2020 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, precum \u0219i pentru instituirea unor m\u0103suri fiscale, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, s-au reglementat facilit\u0103\u021bi fiscale sub forma anul\u0103rii obliga\u021biilor de plat\u0103 accesorii aferente obliga\u021biilor bugetare principale restante la data de 31 martie 2020 inclusiv.<\/span><\/p>\n<p class=\"has-black-color has-text-color\">Pe de alt\u0103 parte, OUG nr. 69\/2020 define\u0219te la capitolului II obliga\u021bii bugetare principale restante la data de 31 martie 2020 astfel:\u00a0<strong>a)<\/strong>\u00a0obliga\u021bii bugetare pentru care s-a \u00eemplinit scaden\u021ba sau termenul de plat\u0103 p\u00e2n\u0103 la data de 31 martie 2020 inclusiv, precum \u0219i obliga\u021biile fiscale principale scadente \u00een perioada cuprins\u0103 \u00eentre data intr\u0103rii \u00een vigoare a OUG nr. 29\/2020 privind unele m\u0103suri economice \u0219i fiscal-bugetare \u0219i data de 31 martie 2020 inclusiv. Sunt considerate obliga\u021bii bugetare principale restante \u0219i obliga\u021biile bugetare principale datorate de debitorul aflat \u00een insolven\u021b\u0103 pentru care s-a \u00eemplinit scaden\u021ba p\u00e2n\u0103 la data de 31 martie 2020 inclusiv, independent de existen\u021ba unui tabel de crean\u021be sau a unui program de plat\u0103 a crean\u021belor;\u00a0<strong>b)<\/strong>\u00a0diferen\u021bele de obliga\u021bii bugetare principale stabilite prin decizii de impunere comunicate p\u00e2n\u0103 la data de 31 martie 2020 inclusiv, chiar dac\u0103 pentru acestea nu s-a \u00eemplinit termenul de plat\u0103 prev\u0103zut la art. 156 alin. (1) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, precum \u0219i diferen\u021bele de obliga\u021bii bugetare principale aferente perioadelor fiscale de p\u00e2n\u0103 la data de 31 martie 2020 inclusiv, stabilite de organul fiscal central prin decizie de impunere emis\u0103 \u0219i comunicat\u0103 p\u00e2n\u0103 la data intr\u0103rii \u00een vigoare a ordonan\u021bei de urgen\u021b\u0103, ca urmare a unei inspec\u021bii fiscale sau a verific\u0103rii situa\u021biei fiscale personale; c) obliga\u021biile bugetare principale aferente perioadelor fiscale de p\u00e2n\u0103 la data de 31 martie 2020 inclusiv, stabilite prin decizie de impunere emis\u0103 din oficiu de organul fiscal sau prin declara\u021bie de impunere depus\u0103 cu \u00eent\u00e2rziere de c\u0103tre contribuabil, \u00een perioada cuprins\u0103 \u00eentre 1 aprilie 2020 \u0219i data depunerii cererii de anulare a accesoriilor inclusiv;\u00a0<strong>d) alte obliga\u021bii de plat\u0103 individualizate \u00een titluri executorii emise potrivit legii \u0219i existente \u00een eviden\u021ba organului fiscal \u00een vederea recuper\u0103rii la data de 31 martie 2020 inclusiv, precum \u0219i obliga\u021biile bugetare principale stabilite de alte organe dec\u00e2t organele fiscale, aferente perioadelor fiscale de p\u00e2n\u0103 la data de 31 martie 2020, transmise spre recuperare organelor fiscale \u00een perioada cuprins\u0103 \u00eentre 1 aprilie 2020 \u0219i data depunerii cererii de anulare a accesoriilor inclusiv.<\/strong><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii-s18890\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1b0114efb4\" 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\/2023\/09\/mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii-s18890.jpg\"  alt=\"mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii-s18890\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2023\/09\/mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii-s18890.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\/2023\/09\/mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii-s18890-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2023\/09\/mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii-s18890-320x240.jpg 320w\"   alt=\"mf-propune-modificari-la-procedura-de-anulare-a-obligatiilor-de-plata-accesorii-s18890\" 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 lansat \u00een consultare public\u0103 un\u00a0Proiect de Ordin\u00a0pentru modificarea \u0219i completarea Procedurii de anulare a obliga\u021biilor de plat\u0103 accesorii aprobat\u0103 prin OMFP nr.2100\/2020. \u00cen Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8167","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/8167","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=8167"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/8167\/revisions"}],"predecessor-version":[{"id":8170,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/8167\/revisions\/8170"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=8167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=8167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=8167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}