{"id":398,"date":"2019-02-19T12:21:23","date_gmt":"2019-02-19T12:21:23","guid":{"rendered":"http:\/\/tvgtax.ro\/?p=398"},"modified":"2019-02-21T12:38:23","modified_gmt":"2019-02-21T12:38:23","slug":"aplicarea-facilitatilor-in-sectorul-constructiilor","status":"publish","type":"post","link":"https:\/\/tvgtax.ro\/aplicarea-facilitatilor-in-sectorul-constructiilor\/","title":{"rendered":"Aplicarea facilit\u0103\u021bilor \u00een sectorul construc\u021biilor"},"content":{"rendered":"<p>Material publicat \u00een cotidianul Mesagerul Hunedorean \u00een data de 19 februarie 2019.<\/p>\n<p><a href=\"https:\/\/www.mesagerulhunedorean.ro\/aplicarea-facilitatilor-in-sectorul-constructiilor\/\">https:\/\/www.mesagerulhunedorean.ro\/aplicarea-facilitatilor-in-sectorul-constructiilor\/<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/i0.wp.com\/tvgtax.ro\/wp-content\/uploads\/2017\/10\/tvgsign.jpg?ssl=1\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10\" src=\"https:\/\/i0.wp.com\/tvgtax.ro\/wp-content\/uploads\/2017\/10\/tvgsign.jpg?resize=100%2C100&#038;ssl=1\" alt=\"\" width=\"100\" height=\"100\" \/><\/a><\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00cen Monitorul Oficial nr.123 din 15 februarie 2019 a fost publicat Ordinul comun al Ministerului Finan\u021belor Publice, Ministerului Muncii \u0219i Justi\u021biei Sociale \u0219i Ministerului S\u0103n\u0103t\u0103\u021bii nr.611\/138\/127\/2019 din 31 ianuarie 2019 pentru aprobarea modelului, con\u0163inutului, modalit\u0103\u0163ii de depunere \u015fi de gestionare a &#8222;Declara\u0163iei privind obliga\u0163iile de plat\u0103 a contribu\u0163iilor sociale, impozitului pe venit \u015fi eviden\u0163a nominal\u0103 a persoanelor asigurate&#8221;.<\/p>\n<p><strong>Cu privire la aplicarea facilit\u0103\u021bilor \u00een sectorul construc\u021biilor<\/strong>, con\u021binute \u00een Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr.114 din 28 decembrie 2018 privind instituirea unor m\u0103suri \u00een domeniul investi\u0163iilor publice \u015fi a unor m\u0103suri fiscal-bugetare, modificarea \u015fi completarea unor acte normative \u015fi prorogarea unor termene, <strong>aceasta este condi\u021bionat\u0103 de realizarea, de c\u0103tre angajator, a cifrei de afaceri din activit\u0103\u021bile de construc\u021bii de cel pu\u021bin 80% din cifra de afaceri total\u0103<\/strong> \u2013 calculat\u0103 cumulat de la \u00eenceputul anului, inclusiv luna \u00een care se aplic\u0103 facilit\u0103\u021bile.<\/p>\n<p>Metodologia de stabilire a cifrei de afaceri, inclusiv pentru companiile care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u0219i \u00een alte domenii de activitate dec\u00e2t \u00een sectorul construc\u021biilor, este con\u021binut\u0103 \u00een Ordinul comun nr.611\/138\/127\/2019 precizat mai sus.<\/p>\n<p>Astfel, \u00een aplicarea prevederilor art.60 pct.5 lit.b) din Codul fiscal:<\/p>\n<p><strong>A.Caseta &#8222;Cifra de afaceri total\u0103 cumulat\u0103 de la \u00eenceputul anului, inclusiv din luna de raportare&#8221;<\/strong> se completeaz\u0103 cu suma veniturilor cumulate de la \u00eenceputul anului p\u00e2n\u0103 la sf\u00e2r\u015fitul lunii de raportare, rezultate din v\u00e2nzarea de produse \u015fi prestarea de servicii, dup\u0103 deducerea, cumulat de la \u00eenceputul anului p\u00e2n\u0103 la sf\u00e2r\u015fitul lunii de raportare, a reducerilor comerciale, a taxei pe valoarea ad\u0103ugat\u0103 \u015fi a altor impozite direct legate de cifra de afaceri, eviden\u0163iate potrivit Ordinului ministrului finan\u0163elor publice nr. 1.802\/2014 pentru aprobarea Reglement\u0103rilor contabile privind situa\u0163iile financiare anuale individuale \u015fi situa\u0163iile financiare anuale consolidate, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, sau, dup\u0103 caz, Ordinului ministrului finan\u0163elor publice nr. 2.844\/2016 pentru aprobarea Reglement\u0103rilor contabile conforme cu Standardele Interna\u0163ionale de Raportare Financiar\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, la care:<\/p>\n<ol>\n<li>se adaug\u0103, cumulat de la \u00eenceputul anului p\u00e2n\u0103 la luna de raportare inclusiv, sumele reprezent\u00e2nd:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a) veniturile din subven\u0163iile de exploatare aferente cifrei de afaceri nete, \u00eenregistrate \u00een contabilitate pe parcursul fiec\u0103rei luni de raportare;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0b) soldurile lunare creditoare \u00eenainte de transferul \u00een contul de profit \u015fi pierdere ale veniturilor aferente costurilor stocurilor de produse \u015fi servicii \u00een curs de execu\u0163ie, eviden\u0163iate \u00een contabilitate la sf\u00e2r\u015fitul lunilor de raportare \u00een care se \u00eenregistreaz\u0103 sold creditor;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0c) veniturile din produc\u0163ia de imobiliz\u0103ri corporale \u015fi produc\u0163ia de investi\u0163ii imobiliare, \u00eenregistrate \u00een contabilitate pe parcursul fiec\u0103rei luni de raportare;<\/li>\n<li style=\"text-align: left;\">se scad, cumulat de la \u00eenceputul anului p\u00e2n\u0103 la luna de raportare inclusiv, sumele reprezent\u00e2nd soldurile lunare debitoare \u00eenainte de transferul \u00een contul de profit \u015fi pierdere ale veniturilor aferente costurilor stocurilor de produse \u015fi servicii \u00een curs de execu\u0163ie, eviden\u0163iate \u00een contabilitate la sf\u00e2r\u015fitul lunilor de raportare \u00een care se \u00eenregistreaz\u0103 sold debitor.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0B.<strong>Caseta &#8222;Cifra de afaceri cumulat\u0103 de la \u00eenceputul anului realizat\u0103 efectiv din activitatea de construc\u0163ii conform art. 60 pct. 5 din Codul fiscal, inclusiv din luna de raportare&#8221;<\/strong> se completeaz\u0103 de angajatorii care desf\u0103\u015foar\u0103 una sau mai multe activit\u0103\u0163i printre care se reg\u0103sesc \u015fi codurile CAEN prev\u0103zute la art. 60 pct. 5 din Codul fiscal, cu cifra de afaceri realizat\u0103 efectiv din activit\u0103\u0163ile desf\u0103\u015furate corespunz\u0103tor codurilor CAEN prev\u0103zute la art. 60 pct. 5 lit. a) din Codul fiscal, cu suma veniturilor, cumulat de la \u00eenceputul anului p\u00e2n\u0103 la sf\u00e2r\u015fitul lunii de raportare, rezultate din v\u00e2nzarea de produse \u015fi prestarea de servicii, dup\u0103 deducerea, cumulat de la \u00eenceputul anului p\u00e2n\u0103 la sf\u00e2r\u015fitul lunii de raportare a reducerilor comerciale, a taxei pe valoarea ad\u0103ugat\u0103, a altor impozite direct legate de cifra de afaceri \u015fi a veniturilor realizate din redeven\u0163e, loca\u0163ii de gestiune \u015fi chirii, eviden\u0163iate potrivit Ordinului ministrului finan\u0163elor publice nr. 1.802\/2014 pentru aprobarea Reglement\u0103rilor contabile privind situa\u0163iile financiare anuale individuale \u015fi situa\u0163iile financiare anuale consolidate, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, sau, dup\u0103 caz, Ordinului ministrului finan\u0163elor publice nr. 2.844\/2016 pentru aprobarea Reglement\u0103rilor contabile conforme cu Standardele Interna\u0163ionale de Raportare Financiar\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, la care:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1.\u00a0se adaug\u0103, cumulat de la \u00eenceputul anului p\u00e2n\u0103 la luna de raportare inclusiv, sumele reprezent\u00e2nd:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a) veniturile din subven\u0163iile de exploatare aferente cifrei de afaceri nete, \u00eenregistrate \u00een contabilitate pe parcursul fiec\u0103rei luni de raportare;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0b) soldurile lunare creditoare \u00eenainte de transferul \u00een contul de profit \u015fi pierdere ale veniturilor aferente costurilor stocurilor de produse \u015fi servicii \u00een curs de execu\u0163ie, eviden\u0163iate \u00een contabilitate la sf\u00e2r\u015fitul lunilor de raportare \u00een care se \u00eenregistreaz\u0103 sold creditor;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0c) veniturile din produc\u0163ia de imobiliz\u0103ri corporale \u015fi produc\u0163ia de investi\u0163ii imobiliare, \u00eenregistrate \u00een contabilitate pe parcursul fiec\u0103rei luni de raportare;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2. se scad, cumulat de la \u00eenceputul anului p\u00e2n\u0103 la luna de raportare inclusiv, sumele reprezent\u00e2nd soldurile lunare debitoare \u00eenainte de transferul \u00een contul de profit \u015fi pierdere ale veniturilor aferente costurilor stocurilor de produse \u015fi servicii \u00een curs de execu\u0163ie, eviden\u0163iate \u00een contabilitate la sf\u00e2r\u015fitul lunilor de raportare \u00een care se \u00eenregistreaz\u0103 sold debitor.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <strong>C.Reguli \u00een vederea determin\u0103rii &#8222;Cifrei de afaceri totale cumulate de la \u00eenceputul anului, inclusiv din luna de raportare&#8221; \u015fi &#8222;Cifrei de afaceri cumulat\u0103 de la \u00eenceputul anului realizate efectiv din activitatea de construc\u0163ii conform art. 60 pct. 5 din Codul fiscal, inclusiv din luna de raportare&#8221;:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong>1. La &#8222;Cifra de afaceri cumulat\u0103 de la \u00eenceputul anului realizat\u0103 efectiv din activitatea de construc\u0163ii conform art. 60 pct. 5 din Codul fiscal, inclusiv din luna de raportare&#8221; se iau \u00een calcul numai veniturile din v\u00e2nzarea produselor finite, semifabricatelor, produselor reziduale \u015fi a m\u0103rfurilor din produc\u0163ia proprie.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a02.&#8221;Cifra de afaceri total\u0103 realizat\u0103 cumulat de la \u00eenceputul anului, inclusiv din luna de raportare&#8221; \u015fi &#8222;Cifra de afaceri cumulat\u0103 de la \u00eenceputul anului realizat\u0103 efectiv din activitatea de construc\u0163ii conform art. 60 pct. 5 din Codul fiscal, inclusiv din luna de raportare&#8221; se calculeaz\u0103, \u00een luna de raportare, \u00een condi\u0163iile \u00een care angajatorii care desf\u0103\u015foar\u0103 una sau mai multe activit\u0103\u0163i printre care se reg\u0103sesc \u015fi codurile CAEN prev\u0103zute la art. 60 pct. 5 din Codul fiscal realizeaz\u0103 efectiv activit\u0103\u0163i corespunz\u0103toare codurilor CAEN prev\u0103zute la art. 60 pct. 5 lit. a) din Codul fiscal.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03. La calculul &#8222;Cifrei de afaceri total\u0103 realizat\u0103 cumulat de la \u00eenceputul anului, inclusiv din luna de raportare&#8221; sumele care se adaug\u0103\/se scad sunt aferente pentru \u00eentreaga activitate desf\u0103\u015furat\u0103 de angajator, inclusiv cea din activitatea efectiv desf\u0103\u015furat\u0103 corespunz\u0103tor codurilor CAEN prev\u0103zute la art. 60 pct. 5, iar la calculul &#8222;Cifrei de afaceri cumulat\u0103 de la \u00eenceputul anului realizat\u0103 efectiv din activitatea de construc\u0163ii conform art. 60 pct. 5 din Codul fiscal, inclusiv din luna de raportare&#8221;, sumele care se adaug\u0103\/se scad sunt aferente activit\u0103\u0163ii efectiv desf\u0103\u015furate de c\u0103tre angajator corespunz\u0103tor codurilor CAEN prev\u0103zute la art. 60 pct. 5 din Codul fiscal.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4. La determinarea &#8222;Cifrei de afaceri totale realizat\u0103 cumulat de la \u00eenceputul anului, inclusiv din luna de raportare&#8221; \u015fi a &#8222;Cifrei de afaceri cumulat\u0103 de la \u00eenceputul anului realizat\u0103 efectiv din activitatea de construc\u0163ii conform art. 60 pct. 5 din Codul fiscal, inclusiv din luna de raportare&#8221; se vor lua \u00een calcul veniturile \u00eenregistrate \u00een contabilitate cu respectarea reglement\u0103rilor contabile aplicabile.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 D.\u00a0<strong>Caseta &#8222;Pondere cifr\u0103 de afaceri din activit\u0103\u0163ile men\u0163ionate la art. 60 pct. 5 din Codul fiscal din cifra de afaceri total\u0103&#8221; <\/strong>se calculeaz\u0103 ca raport \u00eentre suma \u00eenscris\u0103 \u00een caseta &#8222;Cifra de afaceri cumulat\u0103 de la \u00eenceputul anului realizat\u0103 efectiv din activitatea de construc\u0163ii conform art. 60 pct. 5 din Codul fiscal, inclusiv din luna de raportare&#8221; \u015fi suma \u00eenscris\u0103 \u00een caseta &#8222;Cifra de afaceri total\u0103 cumulat\u0103 de la \u00eenceputul anului, inclusiv din luna de raportare&#8221;, \u00eenmul\u0163it cu 100.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>Societatea TVG TAX AUDIT S.R.L.<\/strong><\/p>\n<p>Societate de consultan\u021b\u0103 fiscal\u0103<\/p>\n<p>Societate de audit financiar<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Material publicat \u00een cotidianul Mesagerul Hunedorean \u00een data de 19 februarie 2019. https:\/\/www.mesagerulhunedorean.ro\/aplicarea-facilitatilor-in-sectorul-constructiilor\/ \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00cen<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_layout":"default_layout","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[4],"tags":[],"class_list":["post-398","post","type-post","status-publish","format-standard","hentry","category-articole-presa"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/comments?post=398"}],"version-history":[{"count":2,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/398\/revisions"}],"predecessor-version":[{"id":400,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/398\/revisions\/400"}],"wp:attachment":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/media?parent=398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/categories?post=398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/tags?post=398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}