{"id":209764,"date":"2022-10-31T18:00:32","date_gmt":"2022-10-31T18:00:32","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=209764"},"modified":"2022-10-31T18:00:32","modified_gmt":"2022-10-31T18:00:32","slug":"schimbari-uriase-la-anaf-pentru-prima-oara-acest-concept-devine-realitate-ce-trebuie-sa-stie-toti-contribuabilii-din-romania","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=209764","title":{"rendered":"Schimb\u0103ri uria\u015fe la ANAF. Pentru prima oar\u0103, acest concept devine realitate. Ce trebuie s\u0103 \u015ftie to\u0163i contribuabilii din Rom\u00e2nia"},"content":{"rendered":"<p>\nANAF va publica, trimestrial, lista contribuabilor, persoane juridice, care au declarat \u015fi au achitat la scaden\u0163\u0103 obliga\u0163iile fiscale de plat\u0103 \u015fi care nu au obliga\u0163ii restante, conform celui mai recent comunicat de pe site-ul institu\u0163iei<\/p>\n<p>\nCondi\u0163iile ce trebuie \u00eendeplinite cumulativ de c\u0103tre contribuabili la \u00eentocmirea listei:<\/p>\n<p>\na) sunt depuse, pe perioada de prescrip\u0163ie a dreptului de a stabili obliga\u0163ii fiscale, toate declara\u0163iile fiscale, potrivit vectorului fiscal, p\u00e2n\u0103 la data \u00eentocmirii listei. Aceast\u0103 condi\u0163ie se consider\u0103 \u00eendeplinit\u0103 \u015fi \u00een cazul \u00een care, pentru perioadele \u00een care nu s-au depus declara\u0163ii fiscale, obliga\u0163iile fiscale au fost stabilite, prin decizie, de c\u0103tre organul fiscal;<\/p>\n<p>\nb) au achitate la scaden\u0163\u0103\/termenul de plat\u0103 prev\u0103zut de lege, obliga\u0163iile fiscale principale \u015fi accesorii, \u00een trimestrul pentru care se realizeaz\u0103 publicarea listei;<\/p>\n<p>\nc) nu \u00eenregistreaz\u0103 obliga\u0163ii bugetare restante la data \u00eentocmirii listei.<\/p>\n<p>\n\u00cen categoria contribuabililor care sunt cuprin\u015fi \u00een list\u0103 fac parte \u015fi contribuabilii care se \u00eencadreaz\u0103 \u00een situa\u0163iile prev\u0103zute la art. 157 alin. (2) \u015fi (3) din Codul de procedur\u0103 fiscal\u0103, inlcusiv cei care beneficiaz\u0103 de \u00eenlesniri la plat\u0103 acordate potrivit legii, care se afl\u0103 \u00een derulare.<\/p>\n<p>\nAv\u00e2nd \u00een vedere faptul c\u0103 pentru o parte din obliga\u0163iile declarative nu exist\u0103 un termen clar de depunere a declara\u0163iei (ex. declara\u0163ia de accize se depune la autoritatea competent\u0103 \u00een termen de 5 zile calendaristice de la data eliber\u0103rii pentru consum, potrivit art. 346 alin. (3) din Codul fiscal \u2013 data cunoscut\u0103 doar de c\u0103tre contribuabil), condi\u0163ia de declarare se verific\u0103 la data \u00eentocmirii listei, respectiv dac\u0103 p\u00e2n\u0103 la aceast\u0103 dat\u0103, sunt depuse toate declara\u0163iile, conform vectorului fiscal, indiferent de termenul legal de declarare.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ANAF va publica, trimestrial, lista contribuabilor, persoane juridice, care au declarat \u015fi au achitat la scaden\u0163\u0103 obliga\u0163iile fiscale de plat\u0103 \u015fi care nu au obliga\u0163ii restante, conform celui mai recent comunicat de pe site-ul institu\u0163iei Condi\u0163iile ce trebuie \u00eendeplinite cumulativ de c\u0103tre contribuabili la \u00eentocmirea listei: a) sunt depuse, pe perioada de prescrip\u0163ie a dreptului [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[511],"tags":[32901,23794,16891,14098,16575,78],"class_list":["post-209764","post","type-post","status-publish","format-standard","hentry","category-afaceri","tag-articol","tag-august","tag-contribuabili","tag-lista","tag-obligatii","tag-publicare"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/209764","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=209764"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/209764\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=209764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=209764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=209764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}