{"id":8422,"date":"2023-03-31T10:11:13","date_gmt":"2023-03-31T08:11:13","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=8422"},"modified":"2023-03-31T10:11:15","modified_gmt":"2023-03-31T08:11:15","slug":"mf-propune-noi-modificari-la-codul-de-procedura-fiscala-se-are-in-vedere-necesitatea-prevenirii-acumularii-de-noi-arierate-de-catre-contribuabili","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/mf-propune-noi-modificari-la-codul-de-procedura-fiscala-se-are-in-vedere-necesitatea-prevenirii-acumularii-de-noi-arierate-de-catre-contribuabili\/","title":{"rendered":"MF propune noi modific\u0103ri la Codul de procedur\u0103 fiscal\u0103; se are \u00een vedere necesitatea prevenirii acumul\u0103rii de noi arierate de c\u0103tre contribuabili"},"content":{"rendered":"\n

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Ministerul Finan\u021belor (MF) a lansat \u00een dezbatere public\u0103 un<\/span>\u00a0proiect Ordonan\u021b\u0103 de Urgen\u021b\u0103\u00a0<\/em><\/strong><\/a>pentru modificarea \u0219i completarea Legii nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103, precum \u0219i OG nr.6\/2019 privind instituirea unor facilit\u0103\u021bi fiscale<\/em>. Potrivit Notei de fundamentare, la elaborarea proiectului \u2013 care are la baz\u0103, \u00een principal, propunerile ANAF rezultate din activitatea de administrare a crean\u021belor fiscale \u2013 s-a avut \u00een vedere, \u00eentre altele, asigurarea unei mai bune \u00eencas\u0103ri de c\u0103tre stat a obliga\u021biilor fiscale ale contribuabililor, precum \u0219i necesitatea prevenirii acumul\u0103rii de noi arierate de c\u0103tre contribuabili, cu riscul accentu\u0103rii dificult\u0103\u021bilor financiare \u00een a-\u0219i respecta obliga\u021biile de plat\u0103.<\/span><\/p>\n

Astfel, av\u00e2ndu-se \u00een vedere necesitatea \u00eembun\u0103t\u0103\u021birii cadrului legal actual \u00een domeniul colect\u0103rii crean\u021belor bugetare, astfel \u00eenc\u00e2t s\u0103 se asigure premisele cre\u0219terii gradului de \u00eencasare a veniturilor la bugetul de stat consolidat, din perspectiva e\u0219alon\u0103rii la plat\u0103 a obliga\u021biilor fiscale, precum \u0219i a e\u0219alon\u0103rii la plat\u0103, \u00een form\u0103 simplificat\u0103, reglementate la Capitolul IV, respectiv Capitolul IV1<\/sup>\u00a0din cadrul Titlului VII din Codul de procedur\u0103 fiscal\u0103, prin noul proiect de OUG se propun urm\u0103toarele:<\/span><\/p>\n

\u2666 Modificarea art. 184 alin. (1), 186 alin. (4) \u0219i 193 alin. (4) precum \u0219i completarea art. 193 cu un nou alineat, alin. (41<\/sup>), \u00een sensul stabilirii obliga\u021biei contribuabililor de a constitui garan\u021bii \u00een procent de minimum 50% din valoarea obliga\u021biilor fiscale restante ce fac obiectul \u00eenlesnirilor la plat\u0103, pentru a beneficia de e\u0219alonarea la plat\u0103 de cel mult 5 ani, \u00een situa\u021bia \u00een care contribuabilii de\u021bin bunuri \u00een proprietate insuficiente pentru a constitui garan\u021biile prev\u0103zute la art. 193 alin. (13) \u2013(15), dup\u0103 caz, din Codul de procedur\u0103 fiscal\u0103. \u00cen cazul \u00een care debitorii nu pot constitui garan\u021bia de minimum 50%, ace\u0219tia pot beneficia de e\u0219alonare la plat\u0103 pe o perioad\u0103 de cel mult 6 luni. \u00cen ambele situa\u021bii, penalit\u0103\u021bile de \u00eent\u00e2rziere cuprinse \u00een certificatul de atestare fiscal\u0103 nu se am\u00e2n\u0103 la plat\u0103 \u0219i se e\u0219aloneaz\u0103 la plat\u0103;<\/span><\/p>\n

Cite\u0219te mai mult \u00een\u00a0<\/span>CECCAR Business Magazine<\/a>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u00a0 Ministerul Finan\u021belor (MF) a lansat \u00een dezbatere public\u0103 un\u00a0proiect Ordonan\u021b\u0103 de Urgen\u021b\u0103\u00a0pentru modificarea \u0219i completarea Legii nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103, precum \u0219i OG nr.6\/2019 privind instituirea unor facilit\u0103\u021bi fiscale. Potrivit Notei de […]<\/p>\n","protected":false},"author":7,"featured_media":8423,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8422","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\/8422","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=8422"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8422\/revisions"}],"predecessor-version":[{"id":8424,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8422\/revisions\/8424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/8423"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=8422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=8422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=8422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}