{"id":225386,"date":"2024-03-29T09:42:46","date_gmt":"2024-03-29T09:42:46","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=225386"},"modified":"2024-03-29T09:42:46","modified_gmt":"2024-03-29T09:42:46","slug":"tot-ce-trebuie-sa-stie-contribuabilii-anuntul-facut-de-anaf-pe-care-trebuie-sa-l-stie-toata-lumea-pentru-a-nu-plati-amenzi-usturatoare-2","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=225386","title":{"rendered":"Tot ce trebuie s\u0103 \u015ftie contribuabilii: Anun\u0163ul f\u0103cut de ANAF pe care trebuie s\u0103-l \u015ftie toat\u0103 lumea pentru a nu pl\u0103ti amenzi ustur\u0103toare"},"content":{"rendered":"<p>\nAgen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat recent, pe site-ul institu\u0163iei, un anun\u0163 referitor la depunerea situa\u0163iilor financiare de c\u0103tre micro\u00eentreprinderi.<\/p>\n<p>\nANAF este administra\u0163ia fiscal\u0103 central\u0103 aflat\u0103 \u00een subordinea Ministerului Finan\u0163elor, care are misiunea de a colecta eficace \u015fi eficient impozitele, taxele, contribu\u0163iile sociale \u015fi alte sume datorate bugetului general consolidat, pentru a asigura resursele necesare finan\u0163\u0103rii cheltuielilor publice.<\/p>\n<p>\nPentru aplicarea \u00een anul fiscal 2024 a sistemului de impozitare pe veniturile micro\u00eentreprinderilor, \u00een ceea ce prive\u015fte \u00eendeplinirea condi\u0163iei prev\u0103zute de art. 47 alin. (1) lit. i) din Codul fiscal, referirea la situa\u0163iile financiare anuale prive\u015fte doar persoanele juridice rom\u00e2ne care nu au depus situa\u0163iile financiare corespunz\u0103toare exerci\u0163iului financiar al anului 2022 \u015fi\/sau cele corespunz\u0103toare anilor anteriori anului 2022, conform anun\u0163ului anterior men\u0163ionat.<\/p>\n<p>\nPentru exerci\u0163iul financiar al anului 2023, potrivit art. 36 alin. (1) lit. a) din Legea contabilit\u0103\u0163ii nr. 82\/1991, republicat\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, persoanele juridice rom\u00e2ne depun un exemplar al situa\u0163iilor financiare anuale la unit\u0103\u0163ile teritoriale ale Ministerului Finan\u0163elor \u00een termen de 150 de zile de la \u00eencheierea exerci\u0163iului financiar.<\/p>\n<p>\nTermenul prev\u0103zut mai sus este aplicabil tuturor entit\u0103\u0163ilor, indiferent de sistemul de impozitare aplicabil, conform Legii contabilit\u0103\u0163ii, nefiind instituit\u0103 o derogare de la acest termen pentru exerci\u0163iul financiar al anului 2023.<\/p>\n<p>\n&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat recent, pe site-ul institu\u0163iei, un anun\u0163 referitor la depunerea situa\u0163iilor financiare de c\u0103tre micro\u00eentreprinderi. ANAF este administra\u0163ia fiscal\u0103 central\u0103 aflat\u0103 \u00een subordinea Ministerului Finan\u0163elor, care are misiunea de a colecta eficace \u015fi eficient impozitele, taxele, contribu\u0163iile sociale \u015fi alte sume datorate bugetului general consolidat, pentru a asigura [&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":[7826,9646,538,9854,16891,7828,11056,9022,10322,527,16575,32670,78,519,14843],"class_list":["post-225386","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-administrare","tag-agentie","tag-anaf","tag-contabilitate","tag-contribuabili","tag-documente","tag-financiar","tag-ghid","tag-informatii","tag-lege","tag-obligatii","tag-prevedere","tag-publicare","tag-raportare","tag-utilizare"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/225386","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=225386"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/225386\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=225386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=225386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=225386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}