{"id":8280,"date":"2023-12-19T09:12:12","date_gmt":"2023-12-19T07:12:12","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=8280"},"modified":"2023-12-19T09:12:14","modified_gmt":"2023-12-19T07:12:14","slug":"ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal%ef%bf%bc\/","title":{"rendered":"Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 115\/2023. Principalele modific\u0103ri la Codul fiscal\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-69e089c403b61\" 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><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/277404\">Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 115\/2023<\/a>\u00a0<span class=\"stk-highlight\">privind unele m\u0103suri fiscal-bugetare \u00een domeniul cheltuielilor publice, pentru consolidare fiscal\u0103, combaterea evaziunii fiscale, pentru modificarea \u0219i completarea unor acte normative, precum \u0219i pentru prorogarea unor termene a fost publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 1.139 din 15 decembrie 2023.<\/span><\/p>\n<p><span class=\"stk-highlight\">Principalele modific\u0103ri la Codul fiscal:<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">I. Impozit pe profit<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">1. Costurile de achizi\u021bie al aparatelor de marcat electronice fiscale nu se mai scad din impozitul pe profit potrivit vechii proceduri, \u00eens\u0103 pot face obiectul facilit\u0103\u021bii fiscale reprezent\u00e2nd\u00a0<strong>scutirea de impozit pe profitul reinvestit<\/strong>.<\/span><\/p>\n<p><span class=\"stk-highlight\">2. Reprezint\u0103 cheltuieli deductibile limitate (de natur\u0103 social\u0103), urm\u0103toarele categorii:<\/span><\/p>\n<ul>\n<li><span class=\"stk-highlight\">cheltuielile pentru func\u021bionarea corespunz\u0103toare a unor unit\u0103\u021bi aflate \u00een administrarea contribuabililor, precum: cre\u0219e, gr\u0103dini\u021be, \u0219coli, muzee, biblioteci, cantine, baze sportive, cluburi, c\u0103mine de nefamili\u0219ti \u0219i altele asemenea;<\/span><\/li>\n<li><span class=\"stk-highlight\">sumele achitate de contribuabil pentru plasarea copiilor angaja\u021bilor \u00een unit\u0103\u021bi de\u00a0<strong>educa\u021bie timpurie<\/strong>, potrivit reglement\u0103rilor legale din domeniul educa\u021biei na\u021bionale, dar nu mai mult de 1.500 lei\/lun\u0103 pentru fiecare copil.<\/span><\/li>\n<\/ul>\n<p><span class=\"stk-highlight\">3. Se abrog\u0103 prevederea privind sc\u0103derea din impozitul pe profit, potrivit vechii proceduri, a cheltuielilor cu educa\u021bia timpurie.<\/span><\/p>\n<p><span class=\"stk-highlight\">4. Sunt modific\u0103ri\/complet\u0103ri \u00een ceea ce prive\u0219te deductibilitatea limitat\u0103 a unor cheltuieli:<\/span><\/p>\n<p><span class=\"stk-highlight\">a) cheltuielile pentru func\u021bionarea, \u00eentre\u021binerea \u0219i repararea locuin\u021belor de serviciu, deductibile \u00een limita corespunz\u0103toare a suprafe\u021belor construite prev\u0103zute de Legea locuin\u021bei nr. 114\/1996, republicat\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare;<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal-a12203\/\" target=\"_blank\" rel=\"noopener\"><strong>CECCAR Business Magazine<\/strong><\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e089c4040d8\" 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\/12\/ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal-a12203.jpg\"  alt=\"ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal-a12203\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2023\/12\/ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal-a12203.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\/12\/ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal-a12203-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2023\/12\/ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal-a12203-320x240.jpg 320w\"   alt=\"ordonanta-de-urgenta-a-guvernului-nr-115-2023-principalele-modificari-la-codul-fiscal-a12203\" 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>Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 115\/2023\u00a0privind unele m\u0103suri fiscal-bugetare \u00een domeniul cheltuielilor publice, pentru consolidare fiscal\u0103, combaterea evaziunii fiscale, pentru modificarea \u0219i completarea unor acte normative, precum \u0219i pentru prorogarea unor termene a fost [&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-8280","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\/8280","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=8280"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/8280\/revisions"}],"predecessor-version":[{"id":8283,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/8280\/revisions\/8283"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=8280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=8280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=8280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}