\nPotrivit ZF, \u00een vederea cre\u015fterii tranparen\u0163ei \u015fi a comunic\u0103rii cu mediul de afaceri \u015fi cu cet\u0103\u0163enii Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 a elaborat raportul men\u0163ionat anterior, care este structurat \u00een dou\u0103 p\u0103r\u0163i:<\/p>\n
\n1. Principalele deficien\u0163e constatate ca urmare a ac\u0163iunilor de control<\/p>\n
\n2. Cele mai frecvente \u00eentreb\u0103ri adresate de contribuabili.<\/p>\n
\n
\nAgen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 are urm\u0103toarele obiective strategice:<\/p>\n
\n– \u00eembun\u0103t\u0103\u0163irea serviciilor oferite;<\/p>\n
\n– solu\u0163ii digitale integrate;<\/p>\n
\n– prevenirea \u015fi combaterea evaziunii fiscale;<\/p>\n
\n– eficien\u0163\u0103 \u015fi transparen\u0163\u0103.<\/p>\n
\n\u00cen continuare, prezent\u0103m o parte dinte deficien\u0163ele identificare de Fisc \u00een primele \u015fase luni ale acestui an:<\/p>\n
\ncontribuabilii au eviden\u0163iat, \u00een actele contabile sau \u00een alte documente legale, cheltuieli care n-au avut la baz\u0103 opera\u0163iuni reale ori au eviden\u0163iat alte opera\u0163iuni fictive \u00een scopul sustragerii de la plata obliga\u0163iilor fiscale;<\/p>\n
contribuabilii nu au eviden\u0163iat, \u00een tot sau \u00een parte, \u00een actele contabile ori \u00een alte documente legale, opera\u0163iunile comerciale efectuate sau veniturile realizate, \u00een scopul sustragerii de la plata obliga\u0163iilor fiscale;<\/p>\n
cazuri \u00een care au fost \u00eenregistrate livr\u0103ri fictive;<\/p>\n
Cazuri \u00een care societ\u0103\u0163i \u00eenregistrate \u00een scopuri de TVA, emit facturi \u00een baza c\u0103rora alte societ\u0103\u0163i (aparent clien\u0163i) \u00ee\u015fi deduc TVA, f\u0103r\u0103 ca emitentul s\u0103 \u00ee\u015fi \u00eendeplineasc\u0103 obliga\u0163iile declarative \u015fi\/sau de plat\u0103.<\/p>\n
\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Direc\u0163ia General\u0103 de Asis\u0163en\u0163\u0103 pen\u0163ru Con\u0163ribuabili, din cadrul Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 (ANAF) a publicat raportul \u201cPrincipalele deficien\u0163e constatate ca urmare a ac\u0163iunilor de control, precum \u015fi cele mai frecvente \u00eentreb\u0103ri adresate de contribuabili \u00een semestrul I 2022\u201d.<\/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":[538,484],"class_list":["post-207965","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-anaf","tag-probleme"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/207965","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=207965"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/207965\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=207965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=207965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=207965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}