{"id":7955,"date":"2023-01-04T09:27:08","date_gmt":"2023-01-04T07:27:08","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=7955"},"modified":"2023-01-04T09:27:10","modified_gmt":"2023-01-04T07:27:10","slug":"facilitati-fiscale-pentru-it-istii-din-sectorul-public","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/facilitati-fiscale-pentru-it-istii-din-sectorul-public\/","title":{"rendered":"Facilit\u0103\u021bi fiscale pentru IT-i\u0219tii din sectorul public"},"content":{"rendered":"\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-28338\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/facilitati-fiscale-pentru-it-istii-din-sectorul-public-a10639.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/facilitati-fiscale-pentru-it-istii-din-sectorul-public-a10639.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/facilitati-fiscale-pentru-it-istii-din-sectorul-public-a10639-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/12\/facilitati-fiscale-pentru-it-istii-din-sectorul-public-a10639-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ceccar-j85\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>CECCAR<\/strong><\/a><br \/><span class=\"stk-highlight\">Conf. univ. dr.\u00a0<\/span><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"stk-highlight\">,\u00a0expert contabil<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cencep\u00e2nd cu 1 ianuarie 2023, IT-i\u0219tii din sectorul public vor beneficia de acelea\u0219i facilit\u0103\u021bi fiscale precum cei din sectorul privat.\u00a0<em>Ordinul comun al ministrului finan\u021belor, ministrului cercet\u0103rii, inov\u0103rii \u0219i digitaliz\u0103rii, ministrului muncii \u0219i solidarit\u0103\u021bii sociale \u0219i ministrului educa\u021biei<\/em><\/span><em>\u00a0<\/em><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/263115\" target=\"_blank\" rel=\"noreferrer noopener\"><em>nr. 21.813\/6.421\/2.246\/4.433\/2022<\/em><\/a>\u00a0<span class=\"stk-highlight\"><em>privind \u00eencadrarea \u00een activitatea de creare de programe pentru calculator<\/em>, prin care \u0219i personalul din institu\u021biile publice care desf\u0103\u0219oar\u0103 astfel de activit\u0103\u021bi beneficiaz\u0103 de scutire de la plata impozitului pe venit pentru veniturile din salarii \u0219i asimilate salariilor, a fost publicat \u00een Monitorul Oficial nr. 1.252 din 23 decembrie 2022<\/span><\/p>\n<p><span class=\"stk-highlight\">Red\u0103m, \u00een cele ce urmeaz\u0103, principalele prevederi ale actului normativ.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">I. Condi\u021bii pentru a beneficia de scutirea de impozit pe venit<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">1. Angaja\u021bii operatorilor economici care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea pe teritoriul Rom\u00e2niei \u00een conformitate cu legisla\u021bia \u00een vigoare, al c\u0103ror obiect de activitate include crearea de programe pentru calculator (<strong>cod CAEN 5821, 5829, 6201, 6202, 6209<\/strong>), beneficiaz\u0103 de scutirea de la plata impozitului pe veniturile din salarii \u0219i asimilate salariilor, prev\u0103zut\u0103 la art. 60 pct. 2 din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, dac\u0103 sunt \u00eendeplinite cumulativ urm\u0103toarele condi\u021bii:<\/span><\/p>\n<p><span class=\"stk-highlight\">a) posturile pe care sunt angaja\u021bi corespund listei cuprinz\u00e2nd ocupa\u021biile \u0219i activit\u0103\u021bile men\u021bionate \u00een anex\u0103, sec\u021biunile 1 \u0219i 2;<\/span><\/p>\n<p><span class=\"stk-highlight\">b) postul face parte dintr-un compartiment specializat de informatic\u0103, eviden\u021biat \u00een organigrama angajatorului, cum ar fi: direc\u021bie, departament, oficiu, serviciu, birou, compartiment sau altele similare;<\/span><\/p>\n<p><span class=\"stk-highlight\">c) de\u021bin o diplom\u0103 acordat\u0103 dup\u0103 finalizarea unei forme de \u00eenv\u0103\u021b\u0103m\u00e2nt superior de lung\u0103 durat\u0103 sau de scurt\u0103 durat\u0103 sau de\u021bin o diplom\u0103 acordat\u0103 dup\u0103 finalizarea ciclului I de studii universitare de licen\u021b\u0103, eliberat\u0103 de o institu\u021bie de \u00eenv\u0103\u021b\u0103m\u00e2nt superior acreditat\u0103, sau de\u021bin o diplom\u0103 de bacalaureat \u0219i urmeaz\u0103 cursurile unei institu\u021bii de \u00eenv\u0103\u021b\u0103m\u00e2nt superior acreditate \u0219i presteaz\u0103 efectiv una dintre activit\u0103\u021bile prev\u0103zute \u00een anex\u0103;<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/facilitati-fiscale-pentru-it-istii-din-sectorul-public-a10639\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/facilitati-fiscale-pentru-it-istii-din-sectorul-public-a10639\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CECCARConf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil \u00cencep\u00e2nd cu 1 ianuarie 2023, IT-i\u0219tii din sectorul public vor beneficia de acelea\u0219i facilit\u0103\u021bi fiscale precum cei din sectorul privat.\u00a0Ordinul comun al ministrului finan\u021belor, ministrului cercet\u0103rii, inov\u0103rii \u0219i digitaliz\u0103rii, ministrului muncii [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7955","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\/7955","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=7955"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7955\/revisions"}],"predecessor-version":[{"id":7957,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7955\/revisions\/7957"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/7956"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=7955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=7955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=7955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}