{"id":7115,"date":"2022-07-06T09:43:06","date_gmt":"2022-07-06T07:43:06","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=7115"},"modified":"2022-07-06T09:43:07","modified_gmt":"2022-07-06T07:43:07","slug":"anaf-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-de-procedura-fiscala-in-consultare-publica","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/anaf-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-de-procedura-fiscala-in-consultare-publica\/","title":{"rendered":"ANAF: Subcriteriile de risc dezvoltate din criteriile generale prev\u0103zute de art. 7 alin. (7) din Codul de procedur\u0103 fiscal\u0103, \u00een consultare public\u0103"},"content":{"rendered":"\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-26493\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/07\/anaf-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-s15619.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/07\/anaf-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-s15619.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/07\/anaf-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-s15619-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/07\/anaf-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-s15619-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat \u00een transparen\u021b\u0103 decizional\u0103<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20220704153401_ordin_1024.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>proiectul de ordin<\/strong><\/a>\u00a0<span class=\"stk-highlight\">privind aprobarea subcriteriilor de risc dezvoltate din criteriile generale prev\u0103zute de art. 7 alin. (7) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare. Ini\u021biatorii men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103 managementul riscurilor de neconformare fiscal\u0103 are un rol determinant \u00een cre\u0219terea eficien\u021bei \u0219i eficacit\u0103\u021bii m\u0103surilor \u00eentreprinse de ANAF \u00een scopul atingerii obiectivelor strategice, \u00een special a celor referitoare la cre\u0219terea nivelului de conformare fiscal\u0103, reducerea evaziunii fiscale \u0219i economiei subterane, reducerea cheltuielilor de administrare, precum \u0219i \u00een scopul moderniz\u0103rii proceselor de activitate \u0219i al implement\u0103rii celor mai bune practici europene \u0219i interna\u021bionale. \u201e\u00cen vederea ducerii la \u00eendeplinire a dezideratului subsumat prevederilor art. 7 alin.(5) din Legea nr. 207\/2015 privind Codul de procedura fiscal\u0103, respectiv\u00a0<em>\u00ab\u00een cazul crean\u021belor fiscale administrate de organul fiscal central, procedurile de administrare se realizeaz\u0103 \u00een func\u021bie de clasa\/subclasa de risc fiscal \u00een care sunt \u00eencadra\u021bi contribuabilii ca urmare a analizei de risc efectuate de organul fiscal\u00bb<\/em>, este necesar\u0103 implementarea prevederilor art. 7 alin (8) din acela\u0219i act normativ, care precizeaz\u0103 faptul c\u0103 dezvoltarea criteriilor generale \u00een subcriterii se aprob\u0103 prin ordin al pre\u0219edintelui ANAF\u201d, se precizeaz\u0103 \u00een documentul citat.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen procesul de management al riscurilor, activitatea de analiz\u0103 de risc se realizeaz\u0103 \u00een conformitate cu prevederile art. 1, pct.3 din Legea nr. 207\/2015 privind Codul de procedura fiscal\u0103, av\u00e2nd ca obiective identificarea, evaluarea, gestionarea \u0219i utilizarea, \u00een scopul efectu\u0103rii activit\u0103\u021bilor de administrare fiscal\u0103, a riscurilor de neconformare \u00een ceea ce prive\u0219te \u00eendeplinirea de c\u0103tre contribuabil\/pl\u0103titor a obliga\u021biilor prev\u0103zute de legisla\u021bia fiscal\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-de-procedura-fiscala-in-consultare-publica-s15619\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-de-procedura-fiscala-in-consultare-publica-s15619\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat \u00een transparen\u021b\u0103 decizional\u0103\u00a0proiectul de ordin\u00a0privind aprobarea subcriteriilor de risc dezvoltate din criteriile generale prev\u0103zute de art. 7 alin. (7) din Legea nr. 207\/2015 privind Codul de procedur\u0103 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7115","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\/7115","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=7115"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7115\/revisions"}],"predecessor-version":[{"id":7118,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7115\/revisions\/7118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/7117"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=7115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=7115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=7115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}