{"id":7923,"date":"2022-12-21T10:03:51","date_gmt":"2022-12-21T08:03:51","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=7923"},"modified":"2022-12-21T10:03:54","modified_gmt":"2022-12-21T08:03:54","slug":"legea-nr-370-2022-noi-modificari-la-codul-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/legea-nr-370-2022-noi-modificari-la-codul-fiscal\/","title":{"rendered":"Legea nr. 370\/2022: Noi modific\u0103ri la Codul fiscal"},"content":{"rendered":"\n<h1>\u00a0<\/h1>\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28290\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/noi-modificari-la-codul-fiscal-s17002.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/noi-modificari-la-codul-fiscal-s17002.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/noi-modificari-la-codul-fiscal-s17002-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/noi-modificari-la-codul-fiscal-s17002-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">\u00cen\u00a0<\/span><a href=\"https:\/\/monitoruloficial.ro\/Monitorul-Oficial--PI--1228--2022.html\" target=\"_blank\" rel=\"noreferrer noopener\">Monitorul Oficial nr. 1.228 din 20 decembrie 2022<\/a>\u00a0a<span class=\"stk-highlight\">\u00a0fost publicat\u0103\u00a0<strong><em>Legea nr. 370\/2022<\/em><\/strong>\u00a0<em>privind aprobarea OG nr. 16\/2022 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, abrogarea unor acte normative \u0219i alte m\u0103suri financiar-fiscale<\/em>.<\/span><\/p>\n<p><span class=\"stk-highlight\">Actul normativ prevede, \u00eentre altele, c\u0103, \u00een situa\u021bia \u00een care persoanele juridice rom\u00e2ne care desf\u0103\u0219oar\u0103 activit\u0103\u021bi corespunz\u0103toare codurilor CAEN: 5510 \u2013 \u201eHoteluri \u0219i alte facilit\u0103\u021bi de cazare similare\u201d, 5520 \u2013 \u201eFacilit\u0103\u021bi de cazare pentru vacan\u021be \u0219i perioade de scurt\u0103 durat\u0103\u201d, 5530 \u2013 \u201eParcuri pentru rulote, campinguri \u0219i tabere\u201d, 5590 \u2013 \u201eAlte servicii de cazare\u201d, 5610 \u2013 \u201eRestaurante\u201d, 5621 \u2013 \u201eActivit\u0103\u021bi de alimenta\u021bie (catering) pentru evenimente\u201d, 5629 \u2013 \u201eAlte servicii de alimenta\u021bie n.c.a.\u201d, 5630 \u2013 \u201eBaruri \u0219i alte activit\u0103\u021bi de servire a b\u0103uturilor\u201d ob\u021bin \u00een cursul anului venituri \u0219i din alte activit\u0103\u021bi \u00een afara celor corespunz\u0103toare acestor coduri CAEN, pentru veniturile din alte activit\u0103\u021bi aplic\u0103 sistemul de declarare \u0219i plat\u0103 a impozitului pe profit prev\u0103zut de titlul II \u201eImpozitul pe profit\u201d, dac\u0103 \u00eendeplinesc oricare dintre urm\u0103toarele condi\u021bii: a) realizeaz\u0103 venituri din consultan\u021b\u0103 \u0219i\/sau management \u00een propor\u021bie de peste 20% inclusiv din veniturile totale; b) desf\u0103\u0219oar\u0103 activit\u0103\u021bile de la art. 47 alin. (3) lit. f)\u2013i); c) veniturile din alte activit\u0103\u021bi au dep\u0103\u0219it echivalentul \u00een lei a 500.000 euro.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cursul de schimb pentru determinarea echivalentului \u00een euro este cel valabil la \u00eenchiderea exerci\u021biului financiar precedent celui \u00een care s-au \u00eenregistrat veniturile. Acestea datoreaz\u0103 impozit pe profit pentru veniturile din alte activit\u0103\u021bi \u00eencep\u00e2nd cu trimestrul \u00een care s-a \u00eendeplinit oricare dintre aceste condi\u021bii, pentru \u00eentreaga perioad\u0103 \u00een care exist\u0103 contribuabilul.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-modificari-la-codul-fiscal-s17002\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-modificari-la-codul-fiscal-s17002\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00cen\u00a0Monitorul Oficial nr. 1.228 din 20 decembrie 2022\u00a0a\u00a0fost publicat\u0103\u00a0Legea nr. 370\/2022\u00a0privind aprobarea OG nr. 16\/2022 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, abrogarea unor acte normative \u0219i alte m\u0103suri financiar-fiscale. Actul [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7924,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7923","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\/7923","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=7923"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7923\/revisions"}],"predecessor-version":[{"id":7925,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7923\/revisions\/7925"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/7924"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=7923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=7923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=7923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}