{"id":142043,"date":"2017-01-14T12:54:12","date_gmt":"2017-01-14T12:54:12","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=142043"},"modified":"2026-04-05T14:32:04","modified_gmt":"2026-04-05T14:32:04","slug":"fiscul-a-anuntat-ca-renunta-la-formularul-088-ce-schimbari-vor-fi-de-la-1-februarie","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=142043","title":{"rendered":"Fiscul a anun\u0163at c\u0103 renun\u0163\u0103 la formularul 088. Ce schimb\u0103ri vor fi de la 1 februarie"},"content":{"rendered":"<p>\nPotrivit programului de guvernare, unul dintre obiectivele Guvernului este reducerea sarcinilor administrative excesive ale contribuabililor, astfel ANAF a analizat oportunitatea elimin\u0103rii formularului (088) \u015fi a decis renun\u0163area la &nbsp;acesta, se arat\u0103 \u00eentr-un comunicat al institu\u0163iei.<\/p>\n<p>\nDin analiza procedurilor referitoare la \u00eenregistrarea \u00een scopuri de TVA s-a constatat c\u0103, pe de o parte, contribuabilii furnizeaz\u0103 o serie de informa\u0163ii organelor fiscale prin formularele existente, respectiv: 010, 098 \u015fi 099 \u015fi c\u0103, pe de alt\u0103 parte, ANAF de\u0163ine deja sau poate ob\u0163ine prin schimbul de date cu alte institu\u0163ii o serie de alte informa\u0163ii care pot fi utilizate \u00een evaluarea inten\u0163iei \u015fi capacit\u0103\u0163ii de a desf\u0103\u015fura activit\u0103\u0163i economice.<\/p>\n<p>\nAstfel, ANAF are \u00een baza de date informa\u0163ii cu privire la istoricul \u015fi comportamentul fiscal ale contribuabililor persoane juridice \u015fi cu privire la istoricul fiscal al persoanelor fizice care sunt administratori sau ac\u0163ionari\/asocia\u0163i, cum ar fi societ\u0103\u0163ile \u00een care au fost sau mai sunt participan\u0163i, situa\u0163ia acestora, cazierul fiscal.<\/p>\n<p>\n\u00cen aceste condi\u0163ii, procedura privind stabilirea criteriilor pentru condi\u0163ionarea \u00eenregistr\u0103rii \u00een scopuri de TVA, aprobat\u0103 prin OPANAF nr.2393\/2016, urmeaz\u0103 s\u0103 fie actualizat\u0103 \u00een acest sens, adic\u0103 pentru a fi utilizate informa\u0163iile de\u0163inute sau ob\u0163inute de ANAF de la alte entit\u0103\u0163i. De asemenea, vor fi modificate \u00een mod corespunz\u0103tor aplica\u0163iile informatice folosite \u00een procedura de evaluare.<\/p>\n<p>\nPentru a evita blocarea activit\u0103\u0163ii de \u00eenregistrare \u00een scopuri de TVA a contribuabililor \u015fi asigurarea continuit\u0103\u0163ii activit\u0103\u0163ii economice a acestora, intrarea \u00een vigoare a ordinului de abrogare a formularului 088 (\u201dDeclara\u0163ie pe propria r\u0103spundere pentru evaluarea inten\u0163iei \u015fi a capacit\u0103\u0163ii de a desf\u0103\u015fura activit\u0103\u0163i economice care implic\u0103 opera\u0163iuni din sfera TVA\u201d) este 1 februarie 2017, p\u00e2n\u0103 la aceast\u0103 dat\u0103 urm\u00e2nd s\u0103 fie actualizat\u0103 noua procedur\u0103, precum \u015fi aplica\u0163iile informatice.<\/p>\n<p>\n<a name=\"16060868!\"><\/a><\/p>\n<p>\n<a name=\"16060462!\"><\/a><\/p>\n<p>\n<a name=\"16060457!\"><\/a><\/p>\n<p>\n<a name=\"16060385!\"><\/a><\/p>\n<p>\n&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Potrivit programului de guvernare, unul dintre obiectivele Guvernului este reducerea sarcinilor administrative excesive ale contribuabililor, astfel ANAF a analizat oportunitatea elimin\u0103rii formularului (088) \u015fi a decis renun\u0163area la &nbsp;acesta, se arat\u0103 \u00eentr-un comunicat al institu\u0163iei. Din analiza procedurilor referitoare la \u00eenregistrarea \u00een scopuri de TVA s-a constatat c\u0103, pe de o parte, contribuabilii furnizeaz\u0103 o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[538,16891,10720,10326,43297],"class_list":["post-142043","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-anaf","tag-contribuabili","tag-eliminare","tag-fisc","tag-formular-088"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/142043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=142043"}],"version-history":[{"count":1,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/142043\/revisions"}],"predecessor-version":[{"id":142057,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/142043\/revisions\/142057"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=142043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=142043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=142043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}