\n\u00cen cazul radierii unei persoane fizice autorizate (PFA) care avea datorii fiscale, acestea vor fi preluate automat de persoana fizic\u0103 ce lucra ca PFA, astfel \u00eenc\u00e2t s\u0103 poat\u0103 fi recuperate, reiese din textul Ordonan\u0163ei prin care se modific\u0103 codul de procedur\u0103 fiscal\u0103.<\/p>\n
\nPractic, m\u0103sura este dorit\u0103 \u00een condi\u0163iile \u00een care instan\u0163ele judec\u0103tore\u015fti anuleaz\u0103 de obicei actele de executare silit\u0103 pe care Fiscul le emite acum \u00een asemenea cazuri.<\/p>\n
\nAstfel, rom\u00e2nii vor prelua automat datoriile fiscale nepl\u0103tite ca PFA. \u00cen momentul de fa\u0163\u0103, Codul de procedur\u0103 fiscal\u0103 nu con\u0163ine o asemenea prevedere, iar autorit\u0103\u0163ile au punctat c\u0103, \u00een cazurile de acest fel, instan\u0163ele au obiceiul s\u0103 anuleze actele de executare silit\u0103 emise de Fisc. Cu alte cuvinte, datoriile PFA-urilor radiate nu prea pot fi recuperate ulterior de la persoanele fizice care au lucrat sub aceast\u0103 form\u0103 de organizare.<\/p>\n
\nNoua reglementare arat\u0103 ce se va \u00eent\u00e2mpla cu datoriile fiscale nepl\u0103tite \u00een cazul PFA-urilor radiate. Concret, sumele r\u0103mase de pl\u0103tit statului vor fi preluate automat de persoana fizic\u0103 ce lucrase anterior ca PFA.<\/p>\n
\n\u201e\u00cen cazul \u00een care obliga\u0163ia fiscal\u0103 nu a fost \u00eendeplinit\u0103 de debitor, debitori devin, \u00een condi\u0163iile legii, urm\u0103toarele persoane: (…) persoana fizic\u0103 pentru obliga\u0163iile bugetare datorate, potrivit legii, din activit\u0103\u0163ile economice desf\u0103\u015furate de aceasta \u00een mod independent sau profesii libere, precum \u015fi din asocieri \u015fi alte entit\u0103\u0163i f\u0103r\u0103 personalitate juridic\u0103, \u00een cazul \u00een care ace\u015ftia au fost radia\u0163i din registrele \u00een care au fost \u00eenregistra\u0163i potrivit legii”, prevede documentul devenit lege \u015fi care va intra \u00een vigoare dup\u0103 publicarea \u00een Monitorul Oficial.<\/p>\n
\n\u201eAstfel, \u00een practica organelor fiscale s-a constatat c\u0103 instan\u0163ele judec\u0103tore\u015fti au anulat actele de executare emise pe numele persoanelor fizice pentru obliga\u0163iile fiscale datorate de aceasta, ca urmare a desf\u0103\u015fur\u0103rii de activit\u0103\u0163i economice \u00een mod independent sau profesii libere, precum \u015fi din asocieri \u015fi alte entit\u0103\u0163i f\u0103r\u0103 personalitate juridic\u0103”, scrie \u00een nota de fundamentare care a stat la baza proiectului de ordonan\u0163\u0103, scrie realitatea.net<\/a><\/p>\n","protected":false},"excerpt":{"rendered":" Una dintre cele mai importante schimb\u0103ri fiscal\u0103 adoptate miercuri de Guvern se refer\u0103 la persoanele fizice care au profesii liberale. Acestea ar putea r\u0103spunde de acum cu bunurile \u00een cazul \u00een care nu \u00ee\u015fi pl\u0103tesc taxele la stat.<\/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":[10326,303,93,80,4895,7262],"class_list":["post-151679","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-fisc","tag-important","tag-plati","tag-refuz","tag-schimbari","tag-taxe"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/151679","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=151679"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/151679\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=151679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=151679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=151679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}