{"id":5824,"date":"2021-11-26T16:37:38","date_gmt":"2021-11-26T14:37:38","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=5824"},"modified":"2021-11-26T16:37:38","modified_gmt":"2021-11-26T14:37:38","slug":"anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-mai-frecvente-intrebari-adresate-de-contribuabili-in-semestrul-i-202","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-cele-mai-frecvente-intrebari-adresate-de-contribuabili-in-semestrul-i-202\/","title":{"rendered":"ANAF a publicat un material informativ privind principalele deficien\u021be constatate ca urmare a ac\u021biunilor de control, precum \u0219i cele mai frecvente \u00eentreb\u0103ri adresate de contribuabili \u00een semestrul I 2021"},"content":{"rendered":"<div class=\"grid_24\">\n<div id=\"wrapper\">\n<div id=\"content1\" class=\"grid_18 omega post-content\">\n<div id=\"content-bg\">\n<div class=\"inner\">\n<div class=\"wrapper\">\n<div id=\"post-24125\" class=\"post post-24125 type-post status-publish format-standard has-post-thumbnail hentry category-stiri cat-4-id\">\n<article class=\"single-post\">\n<div class=\"post-content\">\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-24126\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/11\/anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-s13523.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/11\/anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-s13523.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/11\/anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-s13523-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/11\/anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-s13523-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">\u00cen vederea cre\u0219terii transparen\u021bei \u0219i a comunic\u0103rii cu mediul de afaceri \u0219i cu cet\u0103\u021benii, Agen\u021bia \u00a0Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a elaborat \u0219i publicat, pe site-ul institu\u021biei, un material informativ privind<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Deficiente_SI_2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Principalele deficien\u021be constatate<\/a>\u00a0<span class=\"stk-highlight\">ca urmare a ac\u021biunilor de control, precum \u0219i cele mai frecvente \u00eentreb\u0103ri adresate de contribuabili \u00een primul semestru din 2021.<\/span><\/p>\n<p><span class=\"stk-highlight\">Documentul relev\u0103 c\u0103 printre principalele deficien\u021be constatate ca urmare a ac\u021biunilor de control realizate de Direc\u021bia General\u0103 Antifraud\u0103 Fiscal\u0103 sunt cele \u00een care contribuabilii au eviden\u021biat, \u00een actele contabile sau \u00een alte documente legale, cheltuieli care nu au avut la baz\u0103 opera\u021biuni reale ori au eviden\u021biat alte opera\u021biuni fictive, \u00een scopul sustragerii de la plata obliga\u021biilor fiscale, precum \u0219i cele \u00een care contribuabilii nu au eviden\u021biat, \u00een tot sau \u00een parte, \u00een actele contabile ori \u00een alte documente legale, opera\u021biunile comerciale efectuate sau veniturile realizate, \u00een scopul sustragerii de la plata obliga\u021biilor fiscale. De asemenea, au fost constatate deficien\u021be privind stabilirea corect\u0103 a situa\u021biei fiscale a contribuabililor\/pl\u0103titorilor.<\/span><\/p>\n<p><span class=\"stk-highlight\">Documentul prezint\u0103, totodat\u0103, tipologia faptelor pentru care au fost aplicate sanc\u021biuni contraven\u021bionale de c\u0103tre Direc\u021bia General\u0103 Antifraud\u0103 Fiscal\u0103:\u00a0\u25aa\u00a0nedotarea cu aparate de marcat electronice fiscale;\u00a0\u25aa\u00a0neutilizarea aparatelor de marcat electronice fiscale potrivit reglement\u0103rilor legale, respectiv neemiterea de bonuri fiscale pentru toate bunurile livrate sau serviciile prestate;\u00a0\u25aa\u00a0ne\u00eentocmirea de documente justificative pentru sumele introduse\/extrase din unit\u0103\u021bile de v\u00e2nzare;\u00a0\u25aa\u00a0nerespectarea reglement\u0103rilor cu privire la \u00eentocmirea \u0219i utilizarea documentelor justificative \u0219i contabile pentru opera\u021biunile efectuate, \u00eenregistrarea \u00een contabilitate a acestora \u00een perioada la care se refer\u0103, p\u0103strarea \u0219i arhivarea acestora, precum \u0219i reconstituirea documentelor pierdute, sustrase sau distruse;\u00a0\u25aa\u00a0\u00eencas\u0103ri\/pl\u0103\u021bi fragmentate \u00een numerar de la\/c\u0103tre beneficiari pentru facturile a c\u0103ror valoare este mai mare de 5.000 lei \u0219i, respectiv, de 10.000 lei;\u00a0\u25aa\u00a0achizi\u021bionarea produselor accizabile de la persoane care desf\u0103\u0219oar\u0103 activit\u0103\u021bi de distribu\u021bie \u0219i comercializare angro a b\u0103uturilor alcoolice \u0219i tutunului prelucrat f\u0103r\u0103 a de\u021bine atestat de comercializare emis de autoritatea competent\u0103;\u00a0\u25aa\u00a0de\u021binerea \u00een afara antrepozitului fiscal sau comercializarea pe teritoriul Rom\u00e2niei a produselor accizabile supuse marc\u0103rii, f\u0103r\u0103 a fi marcate sau marcate necorespunz\u0103tor ori cu marcaje false;\u00a0\u25aa\u00a0efectuarea de fapte de comer\u021b cu autovehicule, ob\u021bin\u00e2ndu-se venituri din activit\u0103\u021bi independente ce sunt supuse impozitului pe venit, f\u0103r\u0103 a se autoriza, \u00eenregistra, declara \u0219i pl\u0103ti obliga\u021biile fiscale.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-mai-frecvente-intrebari-adresate-de-contribuabili-in-semestrul-i-2021-s13523\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"clear\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen vederea cre\u0219terii transparen\u021bei \u0219i a comunic\u0103rii cu mediul de afaceri \u0219i cu cet\u0103\u021benii, Agen\u021bia \u00a0Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a elaborat \u0219i publicat, pe site-ul institu\u021biei, un material informativ privind\u00a0Principalele deficien\u021be constatate\u00a0ca urmare a [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5824","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\/5824","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=5824"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/5824\/revisions"}],"predecessor-version":[{"id":5826,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/5824\/revisions\/5826"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/5825"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=5824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=5824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=5824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}