\n\u00cen aceast\u0103 s\u0103pt\u0103m\u00e2n\u0103 au ap\u0103rut \u00een mass-media informa\u0163ii cu privire la faptul c\u0103 inspectorii Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 (ANAF) au \u201eplan de sume suplimentare\u201d, pe care s\u0103 le stabileasc\u0103 firmelor aflate \u00een control, iar cei care nu-l \u00eendeplinesc primesc note mici, \u00een urma c\u0103rora ANAF a venit cu o serie de preciz\u0103ri, conform unui comunicat recent de pe site-ul institu\u0163iei.<\/p>\n
\n\u201eAv\u00e2nd \u00een vedere informa\u0163iile ap\u0103rute ast\u0103zi \u00een mass-media, cu privire la faptul c\u0103 inspectorii Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 (ANAF) au \u201eplan de sume suplimentare\u201d, pe care s\u0103 le stabileasc\u0103 firmelor aflate \u00een control, iar cei care nu-l \u00eendeplinesc primesc note mici, preciz\u0103m urm\u0103toarele\u201d:<\/p>\n
\nPotrivit prevederilor art. 113 alin.(2) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 cu modific\u0103rile \u015fi complet\u0103rile ulterioare, \u00een scopul efectu\u0103rii inspec\u0163iei fiscale, organul de inspec\u0163ie fiscal\u0103 procedeaz\u0103 la stabilirea bazei de impozitare, a diferen\u0163elor datorate \u00een plus sau \u00een minus, dup\u0103 caz, fa\u0163\u0103 de obliga\u0163ia fiscal\u0103 principal\u0103 declarat\u0103 de c\u0103tre contribuabil\/pl\u0103titor \u015fi\/sau stabilit\u0103, dup\u0103 caz, de organul fiscal, acestea reprezent\u00e2nd sumele stabilite suplimentar ca urmare a unei ac\u0163iuni de control fiscal.<\/p>\n
\nFacem precizarea c\u0103 evaluarea individual\u0103 a inspectorilor fiscali este realizat\u0103 de c\u0103tre structurile teritoriale \u00een cadrul c\u0103rora ace\u015ftia \u00ee\u015fi desf\u0103\u015foar\u0103 activitatea, structuri teritoriale c\u0103rora nu li s-au comunicat \u0163inte pentru sumele stabilite suplimentar de inspectori ca urmare a controalelor fiscale efectuate.<\/p>\n
\n\u00cen prezent, strategia ANAF \u00een ceea ce prive\u015fte activitatea de control fiscal se concentreaz\u0103 \u00een jurul a dou\u0103 principii ce guverneaz\u0103 orice administra\u0163ie fiscal\u0103 modern\u0103, respectiv:<\/p>\n
\na) \u00eencurajarea cre\u015fterii conform\u0103rii voluntare, la declarare, a contribuabililor;<\/p>\n
\nb) prevenirea \u015fi combaterea evaziunii fiscale. \u00cen vederea armoniz\u0103rii procedurilor de control fiscal cu tendin\u0163ele interna\u0163ionale, potrivit c\u0103rora activitatea de control fiscal devine ultima p\u00e2rghie a administra\u0163iei fiscale pentru realizarea conform\u0103rii la declarare, ANAF a adoptat abordarea adaptat\u0103 \u015fi progresiv\u0103 a formelor \u015fi ac\u0163iunilor de control fiscal.<\/p>\n
\n\u00cen acest sens, \u00een vederea cre\u015fterii conform\u0103rii la declarare a contribuabililor, ANAF, prin structurile de control fiscal, desf\u0103\u015foar\u0103 \u00een prezent dou\u0103 tipuri de ac\u0163iuni care presupun interac\u0163iunea de la distan\u0163\u0103 cu contribuabilul:<\/p>\n
\n\u2022emiterea Notific\u0103rii de conformare, care reprezint\u0103 un document prin care organul de inspec\u0163ie fiscal\u0103 transmite contribuabililor\/pl\u0103titorilor prezumtivi a fi selecta\u0163i pentru efectuarea inspec\u0163iei fiscale riscurile fiscale identificate, \u00een scopul reanaliz\u0103rii situa\u0163iei fiscale \u015fi \u00eendeplinirii obliga\u0163iilor fiscale conform prevederilor legale, ori a clarifica riscurile fiscale notificate, dup\u0103 caz.<\/p>\n
\n\u2022efectuarea de ac\u0163iuni de verificare documentar\u0103, care constau \u00een realizarea unei analize de coeren\u0163\u0103 a situa\u0163iei fiscale a contribuabilului\/pl\u0103titorului, pe baza documentelor existente la dosarul fiscal al contribuabilului\/pl\u0103titorului, precum \u015fi pe baza oric\u0103ror informa\u0163ii \u015fi documente transmise de ter\u0163i sau de\u0163inute de organul fiscal, care au relevan\u0163\u0103 pentru determinarea situa\u0163iei fiscale.<\/p>\n
\nContribuabilii cu risc fiscal ridicat sunt supu\u015fi ac\u0163iunilor de control fiscal, astfel:<\/p>\n
\n -inspec\u0163ia fiscal\u0103 are loc \u00een cazul contribuabililor care, \u00een urma Notific\u0103rii de Conformare, nu corecteaz\u0103 \u015fi nu clarific\u0103 riscurile fiscale pentru care au fost notifica\u0163i;<\/p>\n
\n-controlul antifraud\u0103, \u00een cazul contribuabililor pentru care exist\u0103 indicii de evaziune fiscal\u0103.<\/p>\n
\n <\/p>\n","protected":false},"excerpt":{"rendered":"
\u00cen aceast\u0103 s\u0103pt\u0103m\u00e2n\u0103 au ap\u0103rut \u00een mass-media informa\u0163ii cu privire la faptul c\u0103 inspectorii Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 (ANAF) au \u201eplan de sume suplimentare\u201d, pe care s\u0103 le stabileasc\u0103 firmelor aflate \u00een control, iar cei care nu-l \u00eendeplinesc primesc note mici, \u00een urma c\u0103rora ANAF a venit cu o serie de preciz\u0103ri, conform unui […]<\/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":[538,16891,10100,19321,80,15153],"class_list":["post-219083","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-anaf","tag-contribuabili","tag-control","tag-inspectori","tag-refuz","tag-stabilire"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/219083","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=219083"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/219083\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=219083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=219083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=219083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}