http:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/C_OPANAF_3896_2020.pdf<\/a><\/p>\nContribuabilii persoane fizice \u0219i juridice pot accesa<\/strong>\u00a0e\u0219alonarea la plat\u0103 simplificat\u0103, pe o perioad\u0103 de cel mult 12 luni<\/strong>, pentru obliga\u021biile fiscale principale \u0219i accesorii datorate dup\u0103 data declar\u0103rii st\u0103rii de urgen\u021b\u0103.<\/p>\nPentru a accesa e\u0219alonarea la plat\u0103 simplificat\u0103 nu este necesar s\u0103 se constituie garan\u021bii, ci trebuie doar \u00eendeplinite, cumulativ, urm\u0103toarele condi\u021bii:
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a)<\/strong>\u00a0s\u0103 depun\u0103 o cerere p\u00e2n\u0103 la data de\u00a015 decembrie 2020 inclusiv<\/strong>, sub sanc\u021biunea dec\u0103derii. La cerere, se poate anexa graficul de e\u015falonare cuprinz\u00e2nd cuantumul propus al ratelor de e\u015falonare;
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 b)<\/strong>\u00a0s\u0103 nu \u00eenregistreze obliga\u021bii fiscale restante la data declar\u0103rii st\u0103rii de urgen\u021b\u0103, nestinse la data eliber\u0103rii certificatului de atestare fiscal\u0103. \u00cen cazul \u00een care, la data st\u0103rii de urgen\u0163\u0103 se \u00eenregistreaz\u0103 astfel de obliga\u0163ii fiscale restante, acestea trebuie stinse p\u00e2n\u0103 la data eliber\u0103rii certificatului de atestare fiscal\u0103;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0c)<\/strong>\u00a0s\u0103 nu fie \u00een procedura falimentului;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0d)<\/strong>\u00a0s\u0103 nu fie \u00een dizolvare;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0e)<\/strong>\u00a0s\u0103 fie depuse toate declara\u021biile fiscale p\u00e2n\u0103 la data eliber\u0103rii certificatului de atestare fiscal\u0103;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 f)<\/strong>\u00a0s\u0103 nu se fi stabilit r\u0103spunderea potrivit legisla\u021biei privind insolven\u021ba \u0219i\/sau r\u0103spunderea solidar\u0103, potrivit prevederilor art. 25 \u0219i 26 din Codul de procedur\u0103 fiscal\u0103.<\/p>\nPrin excep\u021bie, dac\u0103 actele prin care s-a stabilit r\u0103spunderea sunt definitive \u00een sistemul c\u0103ilor administrative \u0219i judiciare de atac, iar suma pentru care a fost atras\u0103 r\u0103spunderea a fost achitat\u0103, condi\u021bia se consider\u0103 \u00eendeplinit\u0103.
\nPe perioada e\u0219alon\u0103rii la plat\u0103 se pot depune dou\u0103 cereri de modificare a e\u0219alon\u0103rii la plat\u0103 \u2013 \u00een situa\u021bia \u00een care se dore\u0219te includerea \u00een e\u0219alonare a obliga\u021biilor care constituie condi\u021bie de plat\u0103, precum \u0219i dou\u0103 cereri de men\u021binere a valabilit\u0103\u021bii e\u0219alon\u0103rii la plat\u0103 \u2013 \u00een cazul \u00een care a fost pierdut\u0103 valabilitatea e\u0219alon\u0103rii la plat\u0103, ca urmare a ne\u00eendeplinirii conditiilor.<\/p>\n
Cererea de e\u0219alonare la plat\u0103 se solu\u021bioneaz\u0103 \u00een termen de cel mult 5 zile<\/strong>\u00a0de la data depunerii acesteia. La cerere nu se anexeaz\u0103 alte documente, \u00een afara propunerii de grafic de e\u0219alonare \u0219i nici nu este necesar\u0103 constituirea de garan\u021bii.<\/p>\nTotodat\u0103 ,\u00a0a\u0219a cum am ar\u0103tat \u00een materialul prezentat \u00een edi\u021bia din data de 23.09.2020, pentru obliga\u021biile fiscale datorate \u0219i neachitate contribuabilii pot beneficia de :<\/strong><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01<\/strong>.<\/strong>E\u015falonarea la plat\u0103 conform Codului de procedura fiscal\u0103<\/strong>:<\/strong><\/p>\nOrice categorie de contribuabil poate accesa\u00a0e\u015falonarea la plat\u0103, pe o perioad\u0103 de cel mult\u00a0<\/strong>5\u00a0<\/strong>ani<\/strong>, respectiv:<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a) <\/strong>pe cel mult 6 luni, \u00een situa\u0163ia \u00een care nu de\u0163ine garan\u0163ii;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0b) <\/strong>pe cel mult 12 luni, \u00een situa\u0163ia \u00een care se \u00eencadreaz\u0103 \u00een categoria contribuabililor cu risc fiscal mic\u00a0;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 c) <\/strong>pe cel mult 5 ani, \u00een situa\u0163ia \u00een care de\u0163ine garan\u0163ii, chiar \u015fi insuficiente.<\/p>\nOdat\u0103 cu aceast\u0103 e\u015falonare se poate acorda \u015fi am\u00e2narea la plat\u0103 p\u00e2n\u0103 la finalizarea e\u015falon\u0103rii, a dob\u00e2nzilor \u015fi\/sau a penalit\u0103\u0163ilor de \u00eent\u00e2rziere, \u00een vederea anul\u0103rii, cu \u00eendeplinirea condi\u0163iilor prev\u0103zute de lege. Pentru anularea accesoriilor, contribuabilul trebuie s\u0103 se \u00eencadreze \u00eentr-una una dintre urm\u0103toarele situa\u0163ii:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a) <\/strong>obliga\u0163iile fiscale e\u015falonate la plat\u0103, precum \u015fi cele care fac obiectul am\u00e2n\u0103rii la plat\u0103, s\u0103 nu fie mai mari de 5.000 lei \u00een cazul persoanelor fizice \u015fi, respectiv, 20.000 lei \u00een cazul persoanelor juridice;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 b) <\/strong>s\u0103 constituie garan\u0163ii, \u00een situa\u0163ia \u00een care obliga\u0163iile fiscale e\u015falonate la plat\u0103, precum \u015fi cele\u00a0 care fac obiectul am\u00e2n\u0103rii la plat\u0103, sunt peste plafoanele men\u0163ionate la lit. a);<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 c) <\/strong>s\u0103 se \u00eencadreze \u00een categoria contribuabililor cu risc fiscal mic, caz \u00een care trebuie s\u0103 constituie\u00a0 garan\u0163ii \u00een valoare de minimum 20% din sumele ce pot face obiectul e\u015falon\u0103rii la plat\u0103 \u015fi am\u00e2n\u0103rii la plat\u0103 \u00een vederea anul\u0103rii.<\/p>\nPentru a beneficia de e\u015falonare la plat\u0103, trebuie \u00eendeplinite cumulativ urm\u0103toarele condi\u0163ii:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a)<\/strong> s\u0103 se afle \u00een dificultate generat\u0103 de lipsa temporar\u0103 de disponibilit\u0103\u0163i b\u0103ne\u015fti \u015fi s\u0103 aib\u0103 capacitate financiar\u0103 de plat\u0103 pe perioada de e\u015falonare la plat\u0103. Aceste situa\u0163ii se apreciaz\u0103 de organul fiscal competent pe baza programului de restructurare sau de redresare financiar\u0103 ori a altor informa\u0163ii \u015fi\/sau documente relevante, prezentate de contribuabil sau de\u0163inute de organul fiscal;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 b) <\/strong>s\u0103 aib\u0103 constituit\u0103 garan\u0163ie;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0c) <\/strong>s\u0103 nu se afle \u00een procedura insolven\u0163ei;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0d) <\/strong>s\u0103 nu se afle \u00een dizolvare potrivit prevederilor legale \u00een vigoare;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0e) <\/strong>s\u0103 nu i se fi stabilit r\u0103spunderea potrivit legisla\u0163iei privind insolven\u0163a \u015fi\/sau r\u0103spunderea solidar\u0103. Prin excep\u0163ie, dac\u0103 actele prin care s-a stabilit r\u0103spunderea sunt definitive \u00een sistemul c\u0103ilor administrative \u015fi judiciare de atac, iar suma pentru care a fost atras\u0103 r\u0103spunderea a fost achitat\u0103, condi\u0163ia se consider\u0103 \u00eendeplinit\u0103.<\/p>\nPe l\u00e2ng\u0103 condi\u0163iile mai sus men\u0163ionate, contribuabilul trebuie s\u0103 aib\u0103 depuse toate declara\u0163iile fiscale, potrivit vectorului fiscal. Aceast\u0103 condi\u0163ie trebuie \u00eendeplinit\u0103 la data eliber\u0103rii certificatului de atestare fiscal\u0103 \u015fi 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
2<\/strong>. Anularea obliga\u0163iilor de plat\u0103 accesorii<\/strong>:<\/strong><\/p>\nPentru a beneficia de anularea unor obliga\u0163ii bugetare accesorii, aferente obliga\u0163iilor bugetare principale restante la data de 31.03.2020 inclusiv, trebuie \u00eendeplinite cumulativ, de c\u0103tre contribuabil, urm\u0103toarele condi\u0163ii:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 a) <\/strong>toate obliga\u0163iile bugetare principale restante la 31 martie 2020 inclusiv, se sting prin orice modalitate prev\u0103zut\u0103 de lege p\u00e2n\u0103 la data de 15 decembrie 2020 inclusiv;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 b) <\/strong>sunt stinse prin orice modalitate prev\u0103zut\u0103 de art. 22 din Legea nr. 207\/2015, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, p\u00e2n\u0103 la data depunerii cererii de anulare a accesoriilor inclusiv, toate obliga\u0163iile bugetare principale \u015fi accesorii administrate de organul fiscal central cu termene de plat\u0103 cuprinse \u00eentre data de 1 aprilie 2020 \u015fi data depunerii cererii de anulare a accesoriilor inclusiv;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 c) <\/strong>s\u0103 aib\u0103 depuse toate declara\u0163iile fiscale, potrivit vectorului fiscal, p\u00e2n\u0103 la data depunerii\u00a0 cererii de anulare a accesoriilor inclusiv;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 d) <\/strong>s\u0103 depun\u0103 cererea de anulare a accesoriilor\u00a0dup\u0103 \u00eendeplinirea \u00een mod corespunz\u0103tor a condi\u0163iilor prev\u0103zute la lit. a) \u2013 c), dar\u00a0nu mai t\u00e2rziu de data de\u00a015 decembrie 2020<\/strong>\u00a0inclusiv, sub sanc\u0163iunea dec\u0103derii.<\/p>\nDe asemenea, se poate beneficia de anularea obliga\u0163iilor accesorii aferente \u015fi urm\u0103toarelor obliga\u0163iilor bugetare principale:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0a) <\/strong>cele stabilite prin declara\u0163ii rectificative, \u00een condi\u0163iile art. X din OUG nr. 69\/2020;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0b) <\/strong>cele cu termene de plat\u0103 p\u00e2n\u0103 la data de 31 martie 2020 inclusiv \u015fi stinse p\u00e2n\u0103 la aceast\u0103 dat\u0103, \u00een condi\u0163iile art. XI din OUG nr. 69\/2020;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0c) <\/strong>cele stabilite prin decizii de impunere emise ca urmare a unei inspec\u0163ii fiscale aflat\u0103 \u00een derulare la data de 14 mai 2020, \u00een condi\u0163iile art. XII din OUG nr. 69\/2020;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 d) <\/strong>cele e\u015falonate la plat\u0103 potrivit Codului de procedur\u0103 fiscal\u0103, \u00een condi\u0163iile art. XVI din OUG nr. 69\/2020.<\/p>\nPentru am\u00e2narea la plat\u0103, \u00een vederea protej\u0103rii la stingere, a obliga\u0163iilor de plat\u0103 accesorii ce pot face obiectul anul\u0103rii, se poate depune notificare la organul fiscal competent prin care se manifest\u0103 inten\u0163ia de a beneficia de anularea accesoriilor, p\u00e2n\u0103 la depunerea cererii de anulare.<\/p>\n
3<\/strong>. Restructurarea obligatiilor bugetare<\/strong>:<\/strong><\/p>\nAceast\u0103 m\u0103sur\u0103 fiscal\u0103 poate fi accesat\u0103 de c\u0103tre debitori, persoane juridice de drept public sau\u00a0 privat \u015fi const\u0103 \u00een restructurarea obliga\u0163iilor bugetare restante la data de 31 iulie 2020, pe o perioada de maximum 7 ani, cu posibilitatea anularii obligatiilor de plat\u0103 accesorii. De asemenea, se poate beneficia de\u00a0 anularea a maximum 50% din obligatiile bugetare principale dac\u0103 se achit\u0103 p\u00e2n\u0103 la data depunerii cererii, maximum 15% din obliga\u0163iile bugetare principale datorate.<\/p>\n
Pentru a beneficia de restructurarea obliga\u0163iilor bugetare, contribuabilul trebuie s\u0103 \u00eendeplineasc\u0103 cumulativ urm\u0103toarele condi\u0163ii:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 a) <\/strong>s\u0103 nu \u00eendeplineasc\u0103 condi\u0163iile pentru a beneficia de e\u015falonarea la plat\u0103 reglementat\u0103 de Codul de procedur\u0103 fiscal\u0103;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0b) <\/strong>s\u0103 prezinte un plan de restructurare \u015fi un test al creditorului privat prudent, \u00eentocmite de un expert independent;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0c) <\/strong>s\u0103 nu se afle \u00een procedura insolven\u0163ei la data emiterii deciziei de aprobare a restructur\u0103rii\u00a0 obliga\u0163iilor bugetare. \u00cen cazul \u00een care v\u0103 afla\u021bi \u00een procedura insolven\u0163ei \u015fi dore\u015fte restructurarea obliga\u0163iilor bugetare pute\u021bi notifica organul fiscal cu privire la inten\u021bia dumneavoastr\u0103, cu condi\u0163ia ca p\u00e2n\u0103 la data emiterii deciziei de aprobare a cererii de restructurare s\u0103 ie\u0219i\u021bi din aceast\u0103 procedur\u0103;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 d) <\/strong>s\u0103 nu se afle \u00een dizolvare;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 e) <\/strong>s\u0103 aib\u0103 \u00eendeplinite obliga\u0163iile declarative, potrivit vectorului fiscal, la data eliber\u0103rii certificatului de atestare fiscal\u0103;<\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 f) <\/strong>s\u0103 \u00eendeplineasc\u0103 testul creditorului privat prudent.<\/p>\n\u00cen situatia \u00een care contribuabilul inten\u0163ioneaz\u0103 s\u0103 beneficieze de restructurarea obliga\u0163iilor bugetare, poate depune\u00a0 la organul fiscal o notificare<\/strong>\u00a0\u00een acest sens,\u00a0p\u00e2n\u0103 la data de 31 martie 2021<\/strong>, iar\u00a0cererea de restructurare a obliga\u0163iilor bugetare<\/strong>\u00a0se poate depune\u00a0p\u00e2n\u0103 la data de 30 iunie 2021<\/strong>.<\/p>\n <\/p>\n
Societatea TVG TAX AUDIT S.R.L.<\/strong><\/p>\nSocietate de consultan\u021b\u0103 fiscal\u0103<\/p>\n
Societate de audit financiar<\/p>\n","protected":false},"excerpt":{"rendered":"
Material publicat \u00een cotidianul \u201dMesagerul Hunedorean\u201d \u00een data de 24 noiembrie 2020. https:\/\/www.mesagerulhunedorean.ro\/regimul-obligatiilor-fiscale-declarate-si-neachitate-incepand-cu-data-de-21-martie-2020-4\/ \u00cen continuarea\/completarea materialului pe aceast\u0103 tem\u0103, prezentat<\/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-624","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\/624","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=624"}],"version-history":[{"count":3,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/624\/revisions"}],"predecessor-version":[{"id":627,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/624\/revisions\/627"}],"wp:attachment":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/media?parent=624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/categories?post=624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/tags?post=624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/a><\/p>\n