{"id":10094,"date":"2025-03-06T10:44:38","date_gmt":"2025-03-06T08:44:38","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=10094"},"modified":"2025-03-06T10:44:41","modified_gmt":"2025-03-06T08:44:41","slug":"anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-principalele-problematici-fiscale-adresate-de-contribuabili-in-semestrul-2","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-principalele-problematici-fiscale-adresate-de-contribuabili-in-semestrul-2\/","title":{"rendered":"ANAF a publicat un material informativ privind principalele deficien\u021be constatate ca urmare a ac\u021biunilor de control, precum \u0219i principalele problematici fiscale adresate de contribuabili \u00een semestrul II 2024"},"content":{"rendered":"\n\n\n<h1>\u00a0<\/h1>\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-33329\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/anaf-deficiente.jpg\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/anaf-deficiente.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/anaf-deficiente-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/anaf-deficiente-150x91.jpg 150w\" alt=\"\" width=\"660\" height=\"400\" \/><\/figure>\n<\/div>\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la rubrica Asisten\u021b\u0103 contribuabili\/ Servicii oferite contribuabililor, un material informativ referitor la\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Material_deficiente_sem_II_2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">principalele deficien\u021be<\/a>\u00a0constatate ca urmare a ac\u021biunilor de control, precum \u0219i principalele problematici fiscale adresate de contribuabili \u00een semestrul II 2024.<\/p>\n<p>Potrivit documentului,\u00a0<strong>principalele deficien\u021be constatate<\/strong>\u00a0de\u00a0<em>Direc\u021bia general\u0103 antifraud\u0103 fiscal\u0103<\/em>\u00a0pe linia descoperirii \u0219i combaterii evaziunii fiscale pot fi sintetizate astfel:<\/p>\n<p>\u2666\u00a0<em>Cazuri \u00een care contribuabilii au eviden\u021biat, \u00een actele contabile sau \u00een alte documente legale, cheltuieli care nu au avut la baza opera\u021biuni reale ori au eviden\u021biat alte opera\u021biuni fictive \u00een scopul sustragerii de la plata obliga\u021biilor fiscale, respectiv<\/em>:\u00a0<strong>A)<\/strong>\u00a0\u00cenregistrarea de achizi\u021bii\/livr\u0103ri fictive succesive de bunuri \u0219i\/sau servicii, \u00een care sunt interpuse mai multe societ\u0103\u021bi pe diferite paliere, pe baza unor scheme financiare (de cele mai multe ori extrem de complexe) concepute \u0219i puse \u00een aplicare cu scopul de a sustrage sume importante de la plata c\u0103tre bugetul general consolidat al statului \u0219i\/sau a crea avantaje fiscale unor contribuabili;\u00a0<strong>B)<\/strong>\u00a0\u00cenregistrarea de livr\u0103ri intracomunitare fictive, scutite de TVA, cu scopul de a justifica ie\u0219irea din gestiune a m\u0103rfurilor, \u00een fapt, m\u0103rfurile fiind comercializate pe teritoriul na\u021bional f\u0103r\u0103 ca aceste opera\u021biuni s\u0103 fie \u00eenregistrate\/declarate \u0219i f\u0103r\u0103 a se colecta TVA pentru aceste tranzac\u021bii. \u201e\u00cen multe dintre situa\u021biile investigate, persoanele \u0219i societ\u0103\u021bile implicate \u00een fapte de evaziune fiscal\u0103 au dat o aparen\u021b\u0103 de legalitate activit\u0103\u021bilor desf\u0103\u0219urate prin \u00eendeplinirea formal\u0103 a obliga\u021biilor declarative \u0219i\/sau \u00eentocmirea unor documente justificative care respect\u0103 formal prevederile legale incidente. Dincolo de aceste aparen\u021be, din verificarea modului \u00een care au fost derulate opera\u021biunile \u00eentre entit\u0103\u021bile de pe lan\u021bul de tranzac\u021bionare au fost constatate \u00eemprejur\u0103ri privind s\u0103v\u00e2r\u0219irea unor fapte de evaziune fiscal\u0103 \u0219i au fost sesizate organele de urm\u0103rire penal\u0103 competente, iar pentru asigurarea recuper\u0103rii prejudiciilor au fost instituite m\u0103suri asigur\u0103torii\u201d, se men\u021bioneaz\u0103 \u00een document;\u00a0<strong>C)<\/strong>\u00a0\u00cenregistrarea de c\u0103tre anumi\u021bi contribuabili \u00een eviden\u021ba contabil\u0103 \u00een mod direct, f\u0103r\u0103 interpunerea altor societ\u0103\u021bi, a unor documente care figurau emise de entit\u0103\u021bi cu un comportament fiscal inadecvat. Tratamentul acestor situa\u021bii a constat, de asemenea, \u00een constatarea \u00eemprejur\u0103rilor \u00een care au fost s\u0103v\u00e2r\u0219ite faptele, cuantificarea prejudiciului cauzat bugetului general consolidat al statului \u0219i sesizarea organelor de urm\u0103rire penal\u0103. Prin \u00eenregistrarea unor documente (facturi, borderouri de achizi\u021bie, file din carnetul de comercializare a produselor din sectorul agricol etc.) se disimuleaz\u0103 adev\u0103rata provenien\u021b\u0103 a bunurilor men\u021bionate \u00een aceste documente, acestea put\u00e2nd proveni din contraband\u0103, produc\u021bie nedeclarat\u0103, evaziune fiscal\u0103 sau furt \u0219i, \u00een acela\u0219i timp, se ascunde beneficiarul real al venitului corespunz\u0103tor al acestor m\u0103rfuri, precizeaz\u0103 ANAF.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-principalele-problematici-fiscale-adresate-de-contribuabili-in-semestrul\/s\/NTQ2MTMyMTA0MzQ5NzE2M8Ks-8kTd-eMmIsD1bshQns\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la rubrica Asisten\u021b\u0103 contribuabili\/ Servicii oferite contribuabililor, un material informativ referitor la\u00a0principalele deficien\u021be\u00a0constatate ca urmare a ac\u021biunilor de control, precum \u0219i principalele problematici [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10095,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/10094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=10094"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/10094\/revisions"}],"predecessor-version":[{"id":10096,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/10094\/revisions\/10096"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/10095"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=10094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=10094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=10094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}