{"id":179875,"date":"2020-02-10T15:03:08","date_gmt":"2020-02-10T15:03:08","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=179875"},"modified":"2020-02-10T15:03:08","modified_gmt":"2020-02-10T15:03:08","slug":"tpa-romania-mai-multe-inspectii-fiscale-inopinate-in-2019-ce-categorii-de-firme-risca-sa-primeasca-vizita-organelor-fiscale-in-2020","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=179875","title":{"rendered":"TPA Rom\u00e2nia: Mai multe inspec\u0163ii fiscale inopinate \u00een 2019. Ce categorii de firme risc\u0103 s\u0103 primeasc\u0103 vizita organelor fiscale \u00een 2020?"},"content":{"rendered":"<p style=\"text-align: justify;\">\nANAF a desf\u0103\u015furat anul trecut un num\u0103r \u00een cre\u015ftere de inspec\u0163ii fiscale inopinate av\u00e2nd ca tematic\u0103 pre\u0163urile de transfer, un tip de control care a devenit tot mai frecvent \u00eencep\u00e2nd cu 2018. Ne a\u015ftept\u0103m ca \u015fi \u00een 2020 organul fiscal s\u0103 controleze cu prec\u0103dere anumite categorii de contribuabili, \u00een func\u0163ie de rezultatele analizei de risc efectuate.<\/p>\n<p style=\"text-align: justify;\">\nDin ceea ce am putut observa \u00een cursul anului precedent, printre firmele verificate au fost cele care \u00eenregistreaz\u0103 pierderi recurente sau cele care au avut o sum\u0103 important\u0103 de TVA de recuperat de la buget \u015fi nu au ramburs\u0103ri frecvente.<\/p>\n<p style=\"text-align: justify;\">\n\u201eCriteriile de risc \u015fi modul \u00een care se realizeaz\u0103 selec\u0163ia firmelor ce vor fi controlate nu sunt \u00eens\u0103 transparente. Noi, \u00een calitate de consultan\u0163i fiscali, putem observa tendin\u0163e, dar nu le putem spune clien\u0163ilor cu certitudine dac\u0103 \u015fi c\u00e2nd vor fi controla\u0163i\u201d, afirm\u0103 Sorana Cernea, partener al TPA Rom\u00e2nia \u015fi coordonatorul biroului din Cluj al firmei de consultan\u0163\u0103 \u015fi audit.<\/p>\n<p style=\"text-align: justify;\">\n\u00cen general, nu putem vorbi despre sectoare de activitate vizate mai des de inspec\u0163iile inopinate, sesiz\u00e2ndu-se totu\u015fi o frecven\u0163\u0103 a controalelor mai ridicat\u0103 \u00een r\u00e2ndul firmelor de construc\u0163ii, la care au avut loc verific\u0103ri \u00een special \u00een leg\u0103tur\u0103 cu tratamentul fiscal al diurnelor acordate salaria\u0163ilor.<\/p>\n<p style=\"text-align: justify;\">\nPutem \u00eens\u0103 identifica anumite categorii de contribuabili care prezint\u0103 riscuri, probabilitatea ca ace\u015ftia s\u0103 primeasc\u0103 vizita organelor fiscale fiind mai mare \u00een anul 2020. Printre ace\u015fti contribuabili se num\u0103r\u0103:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\nfirmele cu pierderi, mai ales companiile ce fac parte dintr-un grup \u015fi care au tranzac\u0163ii cu p\u0103r\u0163ile afiliate;<\/li>\n<li style=\"text-align: justify;\">\ncompaniile ce de\u0163in solduri mari de bani \u00een casierie sau sume importante acordate ca avans spre decontare \u015fi care nu distribuie dividende;<\/li>\n<li style=\"text-align: justify;\">\nfirmele ce raporteaz\u0103 sume mari de TVA de recuperat, dar care nu solicit\u0103 rambursarea o perioad\u0103 lung\u0103 de timp.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\u201cFirmele profitabile, care \u00ee\u015fi achit\u0103 la zi datoriile fa\u0163\u0103 de stat, sau cele care au controale recurente de rambursare de TVA \u015fi nu au avut sume semnificative refuzate la rambursare, nu au fost controlate, fapt ce ne conduce la concluzia potrivit c\u0103reia organul fiscal efectueaz\u0103 analize de risc \u015fi \u0163ine cont de acestea atunci c\u00e2nd alege contribuabilii ce vor fi controla\u0163i\u201d, concluzioneaz\u0103 Sorana Cernea.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ANAF a desf\u0103\u015furat anul trecut un num\u0103r \u00een cre\u015ftere de inspec\u0163ii fiscale inopinate av\u00e2nd ca tematic\u0103 pre\u0163urile de transfer, un tip de control care a devenit tot mai frecvent \u00eencep\u00e2nd cu 2018. Ne a\u015ftept\u0103m ca \u015fi \u00een 2020 organul fiscal s\u0103 controleze cu prec\u0103dere anumite categorii de contribuabili, \u00een func\u0163ie de rezultatele analizei de risc [&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":[7981,20007,31857,9184],"class_list":["post-179875","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-firme","tag-organe","tag-primire","tag-risc"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/179875","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=179875"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/179875\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=179875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=179875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=179875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}