{"id":11243,"date":"2023-01-11T16:07:04","date_gmt":"2023-01-11T14:07:04","guid":{"rendered":"https:\/\/ceccarmures.ro\/ro\/?p=11243"},"modified":"2023-01-11T16:07:06","modified_gmt":"2023-01-11T14:07:06","slug":"registrele-contabile-si-documentele-justificative-vor-fi-arhivate-doar-cinci-ani-potrivit-unei-legi-promulgate-astazi","status":"publish","type":"post","link":"https:\/\/ceccarmures.ro\/ro\/registrele-contabile-si-documentele-justificative-vor-fi-arhivate-doar-cinci-ani-potrivit-unei-legi-promulgate-astazi\/","title":{"rendered":"Registrele contabile \u0219i documentele justificative vor fi arhivate doar cinci ani, potrivit unei legi promulgate ast\u0103zi"},"content":{"rendered":"
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Pre\u0219edintele Klaus Iohannis a promulgat ast\u0103zi, 11 ianuarie,<\/span>\u00a0Legea<\/a>\u00a0<\/em>pentru modificarea Legii contabilit\u0103\u021bii nr. 82\/1991, precum \u0219i a OUG nr. 28\/1999 privind obliga\u021bia operatorilor economici de a utiliza aparate de marcat electronice fiscale<\/em>, act normativ potrivit c\u0103ruia registrele de contabilitate obligatorii \u0219i documentele justificative care stau la baza \u00eenregistr\u0103rilor \u00een contabilitatea financiar\u0103 se p\u0103streaz\u0103 \u00een arhiv\u0103 timp de 5 ani calcula\u021bi de la data de 1 iulie a anului urm\u0103tor celui \u00eencheierii exerci\u021biului financiar \u00een care au fost \u00eentocmite, inclusiv pentru statele de salarii. \u00cen prezent, termenul prev\u0103zut de reglement\u0103rile \u00een vigoare este de 10 ani. Actul normativ are ca scop armonizarea prevederilor legate de perioada de p\u0103strare \u0219i arhivare a documentelor \u0219i registrelor pe care operatorii economici le pun la dispozi\u021bia organelor de control fiscal cu cele de efectuare a inspec\u021biilor fiscale.<\/span><\/p>\n

Entit\u0103\u021bile care utilizeaz\u0103 sisteme informatice de prelucrare automat\u0103 a datelor au obliga\u021bia s\u0103 asigure prelucrarea datelor \u00eenregistrate \u00een contabilitate \u00een conformitate cu reglement\u0103rile contabile aplicabile, controlul \u0219i p\u0103strarea acestora pe suporturi tehnice timp de 5 ani calcula\u021bi de la data de 1 iulie a anului urm\u0103tor celui \u00eencheierii exerci\u021biului financiar \u00een care au fost \u00eentocmite.<\/span><\/p>\n

Pe l\u00e2ng\u0103 modific\u0103rile men\u021bionate aduse Legii contabilit\u0103\u021bii nr. 82\/1991, noul act normativ amendeaz\u0103 \u0219i\u00a0OUG nr. 28\/1999 privind obliga\u021bia operatorilor economici de a utiliza aparate de marcat electronice fiscale<\/em>. Astfel, potrivit legii, \u201ememoria fiscal\u0103 este un dispozitiv unic inscriptibil din modulul fiscal, care trebuie s\u0103 permit\u0103 obligatoriu acumul\u0103ri progresive ale datelor, f\u0103r\u0103 ca acestea s\u0103 poat\u0103 fi modificate sau \u0219terse, precum \u0219i conservarea \u00een timp a acestora pe o perioad\u0103 de 5 ani\u201d.<\/span><\/p>\n

Cite\u0219te mai mult \u00een CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"

Pre\u0219edintele Klaus Iohannis a promulgat ast\u0103zi, 11 ianuarie,\u00a0Legea\u00a0pentru modificarea Legii contabilit\u0103\u021bii nr. 82\/1991, precum \u0219i a OUG nr. 28\/1999 privind obliga\u021bia operatorilor economici de a utiliza aparate de marcat electronice fiscale, act normativ potrivit c\u0103ruia […]<\/p>\n","protected":false},"author":8,"featured_media":11227,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/11243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/comments?post=11243"}],"version-history":[{"count":2,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/11243\/revisions"}],"predecessor-version":[{"id":11245,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/11243\/revisions\/11245"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media\/11227"}],"wp:attachment":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media?parent=11243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/categories?post=11243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/tags?post=11243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}