{"id":453,"date":"2019-07-23T12:35:55","date_gmt":"2019-07-23T12:35:55","guid":{"rendered":"http:\/\/tvgtax.ro\/?p=453"},"modified":"2019-07-26T12:47:42","modified_gmt":"2019-07-26T12:47:42","slug":"prevenirea-si-combaterea-spalarii-banilor","status":"publish","type":"post","link":"https:\/\/tvgtax.ro\/prevenirea-si-combaterea-spalarii-banilor\/","title":{"rendered":"Prevenirea \u0219i combaterea sp\u0103l\u0103rii banilor"},"content":{"rendered":"

Material publicat \u00een cotidianul Mesagerul Hunedorean \u00een data de 23 iulie 2019<\/p>\n

https:\/\/www.mesagerulhunedorean.ro\/prevenirea-si-combaterea-spalarii-banilor\/<\/a><\/p>\n

\"\"<\/a><\/p>\n

\u00cen Monitorul Oficial nr.589 din 18 iulie 2019 a fost publicat\u0103 Legea nr.129\/2019 din 11 iulie 2019 pentru prevenirea \u015fi combaterea sp\u0103l\u0103rii banilor \u015fi finan\u0163\u0103rii terorismului, precum \u015fi pentru modificarea \u015fi completarea unor acte normative.<\/p>\n

Printre principalele aspecte care sunt reglementate prin actul normativ, men\u021bion\u0103m urm\u0103toarele:<\/p>\n

Prin beneficiar real se \u00een\u0163elege orice persoan\u0103 fizic\u0103 ce de\u0163ine sau controleaz\u0103 \u00een cele din urm\u0103 clientul \u015fi\/sau persoana fizic\u0103 \u00een numele c\u0103ruia\/c\u0103reia se realizeaz\u0103 o tranzac\u0163ie, o opera\u0163iune sau o activitate.<\/p>\n

No\u0163iunea de beneficiar real include cel pu\u0163in:<\/p>\n

a) \u00een cazul societ\u0103\u0163ilor prev\u0103zute \u00een Legea societ\u0103\u0163ilor nr. 31\/1990, republicat\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare:<\/strong><\/p>\n

    \n
  1. persoana sau persoanele fizice care de\u0163in ori controleaz\u0103 \u00een cele din urm\u0103 o persoan\u0103 juridic\u0103 prin exercitarea dreptului de proprietate, \u00een mod direct sau indirect, asupra unui num\u0103r de ac\u0163iuni sau de drepturi de vot suficient de mare pentru a-i asigura controlul ori prin participa\u0163ia \u00een capitalurile proprii ale persoanei juridice sau prin exercitarea controlului prin alte mijloace, persoana juridic\u0103 de\u0163inut\u0103 sau controlat\u0103 nefiind o persoan\u0103 juridic\u0103 \u00eenregistrat\u0103 la registrul comer\u0163ului ale c\u0103rei ac\u0163iuni sunt tranzac\u0163ionate pe o pia\u0163\u0103 reglementat\u0103 \u015fi care este supus\u0103 unor cerin\u0163e de publicitate \u00een acord cu cele reglementate de legisla\u0163ia Uniunii Europene ori cu standarde fixate la nivel interna\u0163ional. Acest criteriu este considerat a fi \u00eendeplinit \u00een cazul de\u0163inerii a cel pu\u0163in 25% din ac\u0163iuni plus o ac\u0163iune sau participa\u0163ia \u00een capitalurile proprii ale persoanei juridice \u00eentr-un procent de peste 25%;<\/li>\n
  2. persoana sau persoanele fizice ce asigur\u0103 conducerea persoanei juridice, \u00een cazul \u00een care, dup\u0103 epuizarea tuturor mijloacelor posibile \u015fi cu condi\u0163ia s\u0103 nu existe motive de suspiciune, nu se identific\u0103 nicio persoan\u0103 fizic\u0103 \u00een conformitate cu pct. 1 ori \u00een cazul \u00een care exist\u0103 orice \u00eendoial\u0103 c\u0103 persoana identificat\u0103 este beneficiarul real, caz \u00een care entitatea raportoare este obligat\u0103 s\u0103 p\u0103streze \u015fi eviden\u0163a m\u0103surilor aplicate \u00een scopul identific\u0103rii beneficiarului real \u00een conformitate cu pct. 1 \u015fi prezentul punct;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0b) \u00een cazul fiduciilor:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \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.\u00a0constituitorul\/constituitorii;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \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. fiduciarul\/fiduciarii;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.\u00a0protectorul\/protectorii, dac\u0103 exist\u0103;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a04. beneficiarii sau, \u00een cazul \u00een care persoanele care beneficiaz\u0103 de construc\u0163ia juridic\u0103 sau entitatea juridic\u0103 nu au fost \u00eenc\u0103 identificate, categoria de persoane \u00een al c\u0103ror interes principal se constituie sau func\u0163ioneaz\u0103 construc\u0163ia juridic\u0103 sau entitatea juridic\u0103;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5. oricare alt\u0103 persoan\u0103 fizic\u0103 ce exercit\u0103 controlul \u00een ultim\u0103 instan\u0163\u0103 asupra fiduciei prin exercitarea direct\u0103 sau indirect\u0103 a dreptului de proprietate sau prin alte mijloace;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \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) \u00een cazul entit\u0103\u0163ilor juridice precum funda\u0163iile \u015fi al construc\u0163iilor juridice similare fiduciilor, persoana fizic\u0103 (persoanele fizice) care ocup\u0103 pozi\u0163ii echivalente sau similare celor men\u0163ionate la lit. b);\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \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>d) \u00een cazul persoanelor juridice, altele dec\u00e2t cele prev\u0103zute la lit. a) – c), \u015fi al entit\u0103\u0163ilor care administreaz\u0103 \u015fi distribuie fonduri<\/strong>:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01. persoana fizic\u0103 beneficiar\u0103 a cel pu\u0163in 25% din bunurile, respectiv p\u0103r\u0163ile sociale sau ac\u0163iunile unei persoane juridice sau ale unei entit\u0103\u0163i f\u0103r\u0103 personalitate juridic\u0103, \u00een cazul \u00een care viitorii beneficiari au fost deja identifica\u0163i;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \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. grupul de persoane \u00een al c\u0103ror interes principal se constituie ori func\u0163ioneaz\u0103 o persoan\u0103 juridic\u0103 sau entitate f\u0103r\u0103 personalitate juridic\u0103, \u00een cazul \u00een care persoanele fizice care beneficiaz\u0103 de persoana juridic\u0103 sau de entitatea juridic\u0103 nu au fost \u00eenc\u0103 identificate;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \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. persoana sau persoanele fizice care exercit\u0103 controlul asupra a cel pu\u0163in 25% din bunurile unei persoane juridice sau entit\u0103\u0163i f\u0103r\u0103 personalitate juridic\u0103, inclusiv prin exercitarea puterii de a numi sau de a revoca majoritatea membrilor organelor de administra\u0163ie, conducere sau supraveghere a respectivei entit\u0103\u0163i.<\/li>\n<\/ol>\n

    Intr\u0103 sub inciden\u0163a legi, printre altele, urm\u0103toarele entit\u0103\u0163i raportoare:<\/p>\n

    – institu\u0163iile de credit persoane juridice rom\u00e2ne \u015fi sucursalele institu\u0163iilor de credit persoane juridice str\u0103ine;<\/p>\n

    – institu\u0163iile financiare persoane juridice rom\u00e2ne \u015fi sucursalele institu\u0163iilor financiare persoane juridice str\u0103ine;<\/p>\n

    – auditorii, exper\u0163ii contabili \u015fi contabilii autoriza\u0163i, cenzorii, persoanele care acord\u0103 consultan\u0163\u0103 fiscal\u0103, financiar\u0103, de afaceri sau contabil\u0103;<\/p>\n

    – notarii publici, avoca\u0163ii, executorii judec\u0103tore\u015fti \u015fi alte persoane care exercit\u0103 profesii juridice liberale, \u00een cazul \u00een care acord\u0103 asisten\u0163\u0103 pentru \u00eentocmirea sau perfectarea de opera\u0163iuni pentru clien\u0163ii lor privind cump\u0103rarea ori v\u00e2nzarea de bunuri imobile, ac\u0163iuni sau p\u0103r\u0163i sociale ori elemente ale fondului de comer\u0163, administrarea instrumentelor financiare, valorilor mobiliare sau a altor bunuri ale clien\u0163ilor, opera\u0163iuni sau tranzac\u0163ii care implic\u0103 o sum\u0103 de bani sau un transfer de proprietate, constituirea sau administrarea de conturi bancare, de economii ori de instrumente financiare, organizarea procesului de subscriere a aporturilor necesare constituirii, func\u0163ion\u0103rii sau administr\u0103rii unei societ\u0103\u0163i; constituirea, administrarea ori conducerea unor astfel de societ\u0103\u0163i, organismelor de plasament colectiv \u00een valori mobiliare sau a altor structuri similare, precum \u015fi \u00een cazul \u00een care particip\u0103 \u00een numele sau pentru clien\u0163ii lor \u00een orice opera\u0163iune cu caracter financiar ori viz\u00e2nd bunuri imobile;<\/p>\n

    – alte entit\u0103\u0163i \u015fi persoane fizice care comercializeaz\u0103, \u00een calitate de profesioni\u015fti, bunuri sau presteaz\u0103 servicii, \u00een m\u0103sura \u00een care efectueaz\u0103 tranzac\u0163ii \u00een numerar a c\u0103ror limit\u0103 minim\u0103 reprezint\u0103 echivalentul \u00een lei a 10.000 euro, indiferent dac\u0103 tranzac\u0163ia se execut\u0103 printr-o singur\u0103 opera\u0163iune sau prin mai multe opera\u0163iuni care au o leg\u0103tur\u0103 \u00eentre ele.<\/p>\n

    Entit\u0103\u0163ile raportoare sunt obligate s\u0103 transmit\u0103 un raport pentru tranzac\u0163ii suspecte exclusiv Oficiului dac\u0103 acestea cunosc, suspecteaz\u0103 sau au motive rezonabile s\u0103 suspecteze c\u0103:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 a) bunurile provin din s\u0103v\u00e2r\u015firea de infrac\u0163iuni sau au leg\u0103tur\u0103 cu finan\u0163area terorismului; sau<\/p>\n

    b) persoana sau \u00eemputernicitul\/reprezentantul\/mandatarul acesteia nu este cine pretinde a fi; sau<\/p>\n

    c) informa\u0163iile pe care entitatea raportoare le de\u0163ine pot folosi pentru impunerea prevederilor prezentei legi; sau<\/p>\n

    d) \u00een orice alte situa\u0163ii sau cu privire la elemente care sunt de natur\u0103 s\u0103 ridice suspiciuni referitoare la caracterul, scopul economic sau motiva\u0163ia tranzac\u0163iei, cum ar fi existen\u0163a unor anomalii fa\u0163\u0103 de profilul clientului, precum \u015fi atunci c\u00e2nd exist\u0103 indicii c\u0103 datele de\u0163inute despre client ori beneficiarul real nu sunt reale sau de actualitate, iar clientul refuz\u0103 s\u0103 le actualizeze ori ofer\u0103 explica\u0163ii care nu sunt plauzibile.<\/p>\n

    Entit\u0103\u0163ile raportoare au obliga\u0163ia de a raporta c\u0103tre Oficiu tranzac\u0163iile cu sume \u00een numerar, \u00een lei sau \u00een valut\u0103, a c\u0103ror limit\u0103 minim\u0103 reprezint\u0103 echivalentul \u00een lei a 10.000 euro.<\/p>\n

    \u00cen situa\u0163ia \u00een care tranzac\u0163iile sunt derulate prin intermediul unei institu\u0163ii de credit sau financiare, obliga\u0163ia de raportare revine acesteia.<\/p>\n

    Institu\u0163iile de credit \u015fi institu\u0163iile financiare vor transmite rapoarte on-line privind transferurile externe \u00een \u015fi din conturi, \u00een lei sau \u00een valut\u0103, a c\u0103ror limit\u0103 minim\u0103 reprezint\u0103 echivalentul \u00een lei a 15.000 euro.<\/p>\n

    Termenul tranzac\u0163ie include \u015fi opera\u0163iunile a c\u0103ror valoare este fragmentat\u0103 \u00een tran\u015fe mai mici dec\u00e2t echivalentul \u00een lei a 15.000 euro, care au elemente comune cum ar fi: p\u0103r\u0163ile tranzac\u0163iilor, inclusiv beneficiarii reali, natura sau categoria \u00een care se \u00eencadreaz\u0103 tranzac\u0163iile \u015fi sumele implicate.<\/p>\n

    Pentru activitatea de remitere de bani, entit\u0103\u0163ile raportoare transmit Oficiului rapoarte privind transferurile de fonduri a c\u0103ror limit\u0103 minim\u0103 reprezint\u0103 echivalentul \u00een lei a 2.000 euro.<\/p>\n

    Entit\u0103\u0163ile raportoare sunt obligate s\u0103 aplice m\u0103suri standard de cunoa\u015ftere a clientelei care s\u0103 permit\u0103:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a) identificarea clientului \u015fi verificarea identit\u0103\u0163ii acestuia pe baza documentelor, datelor sau informa\u0163iilor ob\u0163inute din surse credibile \u015fi independente;<\/p>\n

    b) identificarea beneficiarului real \u015fi adoptarea de m\u0103suri rezonabile pentru a verifica identitatea acestuia, astfel \u00eenc\u00e2t entitatea raportoare s\u0103 se asigure c\u0103 a identificat beneficiarul real, inclusiv \u00een ceea ce prive\u015fte persoanele juridice, fiduciile, societ\u0103\u0163ile, asocia\u0163iile, funda\u0163iile \u015fi entit\u0103\u0163ile f\u0103r\u0103 personalitate juridic\u0103 similare, precum \u015fi pentru a \u00een\u0163elege structura de proprietate \u015fi de control a clientului;<\/p>\n

    c) evaluarea privind scopul \u015fi natura rela\u0163iei de afaceri \u015fi, dac\u0103 este necesar, ob\u0163inerea de informa\u0163ii suplimentare despre acestea;<\/p>\n

    d) realizarea monitoriz\u0103rii continue a rela\u0163iei de afaceri, inclusiv prin examinarea tranzac\u0163iilor \u00eencheiate pe toat\u0103 durata rela\u0163iei respective, pentru ca entitatea raportoare s\u0103 se asigure c\u0103 tranzac\u0163iile realizate sunt conforme cu informa\u0163iile de\u0163inute referitoare la client, la profilul activit\u0103\u0163ii \u015fi la profilul riscului, inclusiv, dup\u0103 caz, la sursa fondurilor, precum \u015fi c\u0103 documentele, datele sau informa\u0163iile de\u0163inute sunt actualizate \u015fi relevante.<\/p>\n

    Societatea TVG TAX AUDIT S.R.L.<\/strong><\/p>\n

    Societate de consultan\u021b\u0103 fiscal\u0103<\/p>\n

    Societate de audit financiar<\/p>\n","protected":false},"excerpt":{"rendered":"

    Material publicat \u00een cotidianul Mesagerul Hunedorean \u00een data de 23 iulie 2019 https:\/\/www.mesagerulhunedorean.ro\/prevenirea-si-combaterea-spalarii-banilor\/ \u00cen Monitorul Oficial nr.589 din 18 iulie<\/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-453","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\/453","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=453"}],"version-history":[{"count":1,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/453\/revisions"}],"predecessor-version":[{"id":454,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/453\/revisions\/454"}],"wp:attachment":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/media?parent=453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/categories?post=453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/tags?post=453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}