{"id":10666,"date":"2023-04-11T14:04:15","date_gmt":"2023-04-11T12:04:15","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=10666"},"modified":"2023-04-11T14:04:18","modified_gmt":"2023-04-11T12:04:18","slug":"noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora\/","title":{"rendered":"Noi reglement\u0103ri privind metodele indirecte de stabilire a veniturilor \u0219i procedura 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-69e13cb6c1bd7\" class=\"fw-col-sm-8 tf-sh-ac72b252cf6cb16db05f087178ed2468\" >\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-c05e87facb17e02b0bbe1e5297afad78 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">A fost publicat, \u00een Monitorul Oficial nr. 292\/07.04.2023,<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/266671\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/266671\"><strong><em>OPANAF nr. 417\/2023<\/em><\/strong>\u00a0<\/a><span class=\"stk-highlight\"><em>pentru modificarea \u0219i completarea OPANAF nr. 675\/2018 privind aprobarea metodelor indirecte de stabilire a veniturilor \u0219i a procedurii de aplicare a acestora<\/em>. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, potrivit Codului de procedur\u0103 fiscal\u0103, \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>\u00a0care 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 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\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e13cb6c2542\" class=\"fw-col-sm-4 tf-sh-a988f60d8d1cf4ec1cc02cb4e39c97f7\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-4c34f81f7d4c091255570a06b5cf5b5a text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836.jpg\"  alt=\"noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836-590x332.jpg 590w\"   alt=\"noi-reglementari-privind-metodele-indirecte-de-stabilire-a-veniturilor-si-procedura-de-aplicare-a-acestora-s17836\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>A fost publicat, \u00een Monitorul Oficial nr. 292\/07.04.2023,\u00a0OPANAF nr. 417\/2023\u00a0pentru modificarea \u0219i completarea OPANAF nr. 675\/2018 privind aprobarea metodelor indirecte de stabilire a veniturilor \u0219i a procedurii de aplicare a acestora. ANAF men\u021bioneaz\u0103, \u00een Referatul [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10667,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=10666"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10666\/revisions"}],"predecessor-version":[{"id":10669,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10666\/revisions\/10669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/10667"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=10666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=10666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=10666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}