{"id":8330,"date":"2023-03-07T08:49:46","date_gmt":"2023-03-07T06:49:46","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=8330"},"modified":"2023-03-07T08:49:47","modified_gmt":"2023-03-07T06:49:47","slug":"anaf-a-publicat-un-material-informativ-privind-obligatiile-de-plata-datorate-pentru-neplata-la-termen-nedeclararea-sau-declararea-incorecta-a-obligatiilor-fiscale","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/anaf-a-publicat-un-material-informativ-privind-obligatiile-de-plata-datorate-pentru-neplata-la-termen-nedeclararea-sau-declararea-incorecta-a-obligatiilor-fiscale\/","title":{"rendered":"ANAF a publicat un material informativ privind obliga\u021biile de plat\u0103 datorate pentru neplata la termen, nedeclararea sau declararea incorect\u0103 a obliga\u021biilor fiscale"},"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-28949\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/03\/anaf-a-publicat-un-material-informativ-privind-obligatiile-de-plata-datorate-pentru-neplata-la-termen-s17572.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/03\/anaf-a-publicat-un-material-informativ-privind-obligatiile-de-plata-datorate-pentru-neplata-la-termen-s17572.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/03\/anaf-a-publicat-un-material-informativ-privind-obligatiile-de-plata-datorate-pentru-neplata-la-termen-s17572-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/03\/anaf-a-publicat-un-material-informativ-privind-obligatiile-de-plata-datorate-pentru-neplata-la-termen-s17572-150x91.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, pe site-ul institu\u021biei, la sec\u021biunea<\/span>\u00a0<a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/asistenta_contribuabili\/servicii_oferite_contribuabililor\/ghiduri_curente\/!ut\/p\/a1\/hY9NC4JAEIZ_SwevzqQp1k2h3KxDGpHtJVbwK2xX1k3_fhoeIsrmNsPz8M4LFGKgnLVlzlQpOKuGndpXMic2MRwjwMh0MLS8zdpbHhF32AOXHsAf4-KHT0Ic_G1k-QdEfzH6E8Cf_DPQyQi0R2DixQBoXonkVffi8sR0cqAyzVKZSv0h-3OhVN2sNNSw6zqdcZbpUmj4jS9EoyB-w6C-n2K8WVW7d2dPqvADqg!!\/dl5\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Asisten\u021b\u0103 contribuabili<\/a><span class=\"stk-highlight\">, un<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Dobanzi_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>material informativ<\/em><\/a><em>\u00a0<\/em><span class=\"stk-highlight\"><em>privind obliga\u021biile de plat\u0103 datorate pentru neplata la termen, nedeclararea sau declararea incorect\u0103 a obliga\u021biilor fiscale<\/em>, care include, \u00eentre altele, informa\u021bii referitoare la dob\u00e2nzile \u0219i penalit\u0103\u021bile de \u00eent\u00e2rziere datorate de contribuabil, dob\u00e2nzi \u00een cazul impozitelor pentru care perioada fiscal\u0103 este anual\u0103, penalit\u0103\u021bile de nedeclarare pentru obliga\u021biile fiscale principale nedeclarate sau declarate incorect.<\/span><\/p>\n<p><span class=\"stk-highlight\">Pentru neachitarea la termenul de scaden\u021b\u0103 de c\u0103tre debitor a obliga\u021biilor fiscale principale se datoreaz\u0103\u00a0<em>dob\u00e2nzi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere<\/em>. Nivelul dob\u00e2nzii este de 0,02% \u2013 pentru fiecare zi de \u00eent\u00e2rziere. Nivelul penalit\u0103\u021bii de \u00eent\u00e2rziere este de 0,01% \u2013 pentru fiecare zi de \u00eent\u00e2rziere. Dob\u00e2nzile \u0219i penalit\u0103\u021bile de \u00eent\u00e2rziere se calculeaz\u0103 din ziua imediat urm\u0103toare expir\u0103rii termenului de scaden\u021b\u0103 \u0219i p\u00e2n\u0103 la data stingerii sumei datorate, inclusiv, \u0219i se fac venit la bugetul c\u0103ruia \u00eei apar\u021bine crean\u021ba principal\u0103. Nu se datoreaz\u0103 dob\u00e2nzi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere pentru sumele datorate cu titlu de amenzi de orice fel, obliga\u021bii fiscale accesorii stabilite potrivit legii, cheltuieli de executare silit\u0103, cheltuieli judiciare, sumele confiscate, precum \u0219i sumele reprezent\u00e2nd echivalentul \u00een lei al bunurilor \u0219i sumelor confiscate care nu sunt g\u0103site la locul faptei.<\/span><\/p>\n<p><span class=\"stk-highlight\">Penalit\u0103\u021bile de \u00eent\u00e2rziere nu se aplic\u0103 pentru obliga\u021biile fiscale principale pentru care se datoreaz\u0103 penalitate de nedeclarare. Penalitatea de \u00eent\u00e2rziere nu \u00eenl\u0103tur\u0103 obliga\u021bia de plat\u0103 a dob\u00e2nzilor. Dob\u00e2nzile \u0219i penalit\u0103\u021bile de \u00eent\u00e2rziere sunt obliga\u021bii fiscale accesorii care se comunic\u0103 contribuabililor de c\u0103tre organul fiscal prin Decizie referitoare la obliga\u021biile fiscale accesorii reprezent\u00e2nd dob\u00e2nzi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere (cu excep\u021bia cazului \u00een care prin titlul executoriu sunt prev\u0103zute, dup\u0103 caz, crean\u021be fiscale accesorii sau alte sume, f\u0103r\u0103 s\u0103 fi fost stabilit cuantumul acestora, ele se calculeaz\u0103 de c\u0103tre organul de executare silit\u0103 \u0219i se consemneaz\u0103 \u00eentr-un proces verbal care constituie titlu executoriu care se comunic\u0103 debitorului).<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-obligatiile-de-plata-datorate-pentru-neplata-la-termen-nedeclararea-sau-declararea-incorecta-a-obligatiilor-fiscale-s17572\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-obligatiile-de-plata-datorate-pentru-neplata-la-termen-nedeclararea-sau-declararea-incorecta-a-obligatiilor-fiscale-s17572\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/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 sec\u021biunea\u00a0Asisten\u021b\u0103 contribuabili, un\u00a0material informativ\u00a0privind obliga\u021biile de plat\u0103 datorate pentru neplata la termen, nedeclararea sau declararea incorect\u0103 a obliga\u021biilor fiscale, care include, \u00eentre [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8330","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\/8330","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=8330"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8330\/revisions"}],"predecessor-version":[{"id":8332,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8330\/revisions\/8332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/8331"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=8330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=8330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=8330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}