{"id":11284,"date":"2023-01-19T08:17:41","date_gmt":"2023-01-19T06:17:41","guid":{"rendered":"https:\/\/ceccarmures.ro\/ro\/?p=11284"},"modified":"2023-01-19T08:17:42","modified_gmt":"2023-01-19T06:17:42","slug":"anaf-propune-noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-a-procedurii-de-aplicare-a-acestora","status":"publish","type":"post","link":"https:\/\/ceccarmures.ro\/ro\/anaf-propune-noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-a-procedurii-de-aplicare-a-acestora\/","title":{"rendered":"ANAF propune noi reglement\u0103ri privind metodele indirecte de stabilire a veniturilor \u0219i a procedurii de aplicare a acestora"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e3a8f4108af\" class=\"fw-col-sm-12 tf-sh-48b6ec377d50dc3389d5546f87e1b6f8\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d688f2fa7ca6fc1ec612fd8a380a4c0d \" >\n\t<div class=\"fw-text-inner\">\n\t\t<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28510\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-propune-noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-a-procedurii-s17195.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-propune-noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-a-procedurii-s17195.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-propune-noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-a-procedurii-s17195-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-propune-noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-a-procedurii-s17195-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, pentru consultare, un<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20230116164848_opanaf_16012023.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>proiect de ordin<\/em><\/strong><\/a><em>\u00a0p<\/em><span class=\"stk-highlight\"><em>entru\u00a0modificarea \u0219i completarea OPANAF nr. 675\/2018 privind aprobarea metodelor indirecte de stabilire a veniturilor \u0219i a procedurii de aplicare a acestora<\/em>. Ini\u021biatorii men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, potrivit titlului VI-Cap. IV art. 138 alin. (2) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u00een forma existent\u0103 p\u00e2n\u0103 la data intr\u0103rii \u00een vigoare a OUG nr. 188\/2022 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 \u0219i pentru modificarea OUG nr. 74\/2013 privind unele m\u0103suri pentru \u00eembun\u0103t\u0103\u021birea \u0219i reorganizarea activit\u0103\u021bii ANAF, precum \u0219i pentru modificarea \u0219i completarea unor acte normative, pentru verificarea situa\u021biei fiscale personale a persoanei fizice, organul fiscal efectua urm\u0103toarele activit\u0103\u021bi preliminare:\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0analiza de risc pentru stabilirea riscului de neconformare la declararea veniturilor impozabile pentru un grup de persoane fizice sau pentru cazuri punctuale;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>selectarea pe baza analizei de risc a persoanelor fizice care vor fi supuse verific\u0103rii situa\u021biei fiscale personale.<\/span><\/p>\n<p><span class=\"stk-highlight\">Potrivit prevederilor art. I pct. 31 din OUG nr. 188\/2022, art. 138 alin. (2) a fost modificat, \u00een sensul introducerii unei noi activit\u0103\u021bi preliminare, \u0219i anume\u00a0<em>notificarea, \u00een scris, a persoanelor fizice identificate cu risc fiscal ca urmare analizei de risc, \u00eenainte de selectarea pentru verificarea situa\u021biei fiscale personale<\/em>.<\/span><\/p>\n<p><span class=\"stk-highlight\">Potrivit prevederilor art. I pct. 33 din OUG nr. 188\/2022 , dup\u0103 art. 140 s-a introdus un nou art. 140<sup>1<\/sup> care prevede dispozi\u021bii cu privire la notificarea de conformare emis\u0103 de organul fiscal central \u00een cazul verific\u0103rii situa\u021biei fiscale personale.<\/span><\/p>\n<p><span class=\"stk-highlight\">Prin OPANAF nr. 2.778\/2020 privind competen\u021ba de exercitare a verific\u0103rii situa\u021biei fiscale personale \u0219i a activit\u0103\u021bilor preliminare acesteia, dat \u00een aplicarea prevederilor art. 138 alin. (3) din Codul de procedur\u0103 fiscal\u0103,\u00a0<em>activit\u0103\u021bile preliminare verific\u0103rii situa\u021biei fiscale personale, pe \u00eentregul teritoriu al \u021b\u0103rii, sunt exercitate de c\u0103tre Direc\u021bia general\u0103 control venituri persoane fizice.<\/em><\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen procedura de aplicare a metodelor indirecte aprobat\u0103 prin OPANAF nr. 675\/2018 privind aprobarea metodelor indirecte de stabilire a veniturilor \u0219i a procedurii de aplicare a acestora sunt prev\u0103zute dispozi\u021bii privind activit\u0103\u021bile preliminare de analiz\u0103 de risc \u0219i selectare a persoanelor fizice pentru verificarea situa\u021biei fiscale personale, activit\u0103\u021bi realizate de structura de la nivelul aparatului central al ANAF, fiind necesar\u0103 introducerea unor dispozi\u021bii referitoare la\u00a0<strong>noua activitate preliminar\u0103\u00a0<\/strong>de notificare a persoanelor fizice identificate cu risc fiscal \u00eenainte de selectare.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een <em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-propune-noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-a-procedurii-de-aplicare-a-acestora-s17195\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-propune-noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-a-procedurii-de-aplicare-a-acestora-s17195\/\">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":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, pentru consultare, un\u00a0proiect de ordin\u00a0pentru\u00a0modificarea \u0219i completarea OPANAF nr. 675\/2018 privind aprobarea metodelor indirecte de stabilire a veniturilor \u0219i a procedurii de aplicare a [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":11288,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11284","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\/11284","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=11284"}],"version-history":[{"count":2,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/11284\/revisions"}],"predecessor-version":[{"id":11290,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/posts\/11284\/revisions\/11290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media\/11288"}],"wp:attachment":[{"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/media?parent=11284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/categories?post=11284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarmures.ro\/ro\/wp-json\/wp\/v2\/tags?post=11284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}