\nLa \u00eenceputul acestui an, Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a anulat \u00een mod automat \u201ecrean\u0163ele fiscale restante administrate de organul fiscal central, aflate \u00een sold la data de 31 decembrie a anului 2019, mai mici de 40 lei\u201c, conform Codului de procedur\u0103 Fiscal\u0103.<\/p>\n
\n\u00cen acest context, crean\u0163ele fiscal care se situeaz\u0103 sub cuantului de 40 de lei, aflate \u00een eviden\u0163a ANAF la data de 31 decembrie 2019, au fost anulate \u00een primele zile din anul acesta.<\/p>\n
\n \u201eCrean\u0163ele fiscale restante administrate de organul fiscal central, aflate \u00een sold la data de 31 decembrie a anului, mai mici de 40 lei, se anuleaz\u0103. Plafonul se aplic\u0103 totalului crean\u0163elor fiscale datorate \u015fi neachitate de debitori \u201e, conform alin. (5) art.266 din Codul de Procedur\u0103 Fiscal\u0103<\/p>\n
\nExcep\u0163ia de la regul\u0103 prevede c\u0103 \u201c\u00een cazul crean\u0163elor fiscale administrate de organul fiscal local, prin hot\u0103r\u00e2re, autorit\u0103\u0163ile deliberative pot stabili plafonul crean\u0163elor fiscale care pot fi anulate, care nu poate dep\u0103\u015fi limita maxim\u0103 prev\u0103zut\u0103 la alin. (5) \u201c.<\/p>\n
\nOrdinul Nr. 3497\/2015 din 2 decembrie 2015 pentru aprobarea Procedurii privind emiterea \u015fi comunicarea unor acte administrative pentru debitorii care \u00eenregistreaz\u0103 obliga\u0163ii fiscale restante sub o anumit\u0103 limit\u0103 prevede: \u201cCrean\u0163ele fiscale restante administrate de organul fiscal central, aflate \u00een sold la data de 31 decembrie a anului, al c\u0103ror plafon este prev\u0103zut pentru anulare de Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, se scad din eviden\u0163ele fiscale \u00een primele 7 zile ale anului urm\u0103tor\u201d.<\/p>\n
\n <\/p>\n","protected":false},"excerpt":{"rendered":"
La \u00eenceputul acestui an, Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a anulat \u00een mod automat \u201ecrean\u0163ele fiscale restante administrate de organul fiscal central, aflate \u00een sold la data de 31 decembrie a anului 2019, mai mici de 40 lei\u201c, conform Codului de procedur\u0103 Fiscal\u0103. \u00cen acest context, crean\u0163ele fiscal care se situeaz\u0103 sub cuantului de […]<\/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":[9156,10793,750,10326,21023,173],"class_list":["post-179164","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-anulare","tag-creante","tag-datorii","tag-fisc","tag-procedura","tag-romani"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/179164","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=179164"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/179164\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=179164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=179164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=179164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}