{"id":10736,"date":"2023-04-20T13:15:21","date_gmt":"2023-04-20T11:15:21","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=10736"},"modified":"2023-04-20T13:15:24","modified_gmt":"2023-04-20T11:15:24","slug":"anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-financiare-raportoare-de-catre-personalul-directiei-generale-de-informatii-fiscale-si-structurile-de","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-financiare-raportoare-de-catre-personalul-directiei-generale-de-informatii-fiscale-si-structurile-de\/","title":{"rendered":"ANAF propune modelul formularelor utilizate \u00een activitatea de verificare \u0219i control a institu\u021biilor financiare raportoare de c\u0103tre personalul Direc\u021biei Generale de Informa\u021bii Fiscale \u0219i structurile de informa\u021bii fiscale aflate \u00een coordonarea acesteia"},"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-69e51c2aae42e\" class=\"fw-col-sm-8 tf-sh-b2306be6d039719ad90247322c59892a\" >\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-691b19880f4488976ccdcc6fc38d5e98 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, pentru consultare,<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20230419150005_proiect%20ordin%20formulare%20dgif.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>proiectul de ordin<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>pentru\u00a0aprobarea modelului \u0219i con\u021binutului formularelor utilizate \u00een activitatea de verificare \u0219i control a institu\u021biilor financiare raportoare de c\u0103tre personalul Direc\u021biei Generale de Informa\u021bii Fiscale \u0219i structurile de informa\u021bii fiscale aflate \u00een coordonarea acesteia<\/em>. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, \u00een conformitate cu prevederile Directivei 2014\/107\/UE privind cooperarea administrativ\u0103 \u00een domeniul fiscal, transpus\u0103 \u00een Codul de Procedur\u0103 Fiscal\u0103, la art. 291, alin. (4) \u0219i anexele 1 \u0219i 2, cu Legea 70\/2016 pentru ratificarea Acordului multilateral al autorit\u0103\u021bilor competente pentru schimb automat de informa\u021bii privind conturi financiare (Standardul Comun de Raportare \u2013 SCR), precum \u0219i cu Legea 233\/2015 privind ratificarea Acordului dintre Rom\u00e2nia \u0219i Statele Unite ale Americii pentru \u00eembun\u0103t\u0103\u021birea conform\u0103rii fiscale interna\u021bionale \u0219i pentru implementarea FATCA, institu\u021biile financiare raportoare (IFR) din Rom\u00e2nia au obliga\u021bia de a colecta \u0219i raporta anual c\u0103tre ANAF informa\u021bii privind conturile financiare ale contribuabililor nereziden\u021bi \u00een scopul realiz\u0103rii schimbului de informa\u021bii \u00een temeiul instrumentelor juridice de drept interna\u021bional la care Rom\u00e2nia este parte. Prin OUG nr. 102\/2022, au fost aduse modific\u0103ri \u0219i complet\u0103ri Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, art. 62 alin. (5) instituind obliga\u021bia ANAF de a elabora proceduri administrative pentru verificarea respect\u0103rii de c\u0103tre institu\u021biile financiare raportoare a procedurilor de raportare \u0219i diligen\u021b\u0103 fiscal\u0103 precum \u0219i pentru a monitoriza institu\u021biile financiare raportoare \u00een cazul raport\u0103rii de conturi nedocumentate.<\/span><\/p>\n<p><span class=\"stk-highlight\">Ulterior, OUG nr. 16\/2023 a adus modific\u0103ri \u0219i complet\u0103ri Codului de procedur\u0103 fiscal\u0103, inclusiv \u00een ceea ce prive\u0219te prevederile art.62 alin. (5), care stipuleaz\u0103 urm\u0103toarele: \u201e\u00cen vederea verific\u0103rii respect\u0103rii de c\u0103tre institu\u021biile financiare raportoare a procedurilor de raportare \u0219i de diligen\u021b\u0103 fiscal\u0103 prev\u0103zute \u00een anexele nr. 1 \u0219i 2 \u0219i a procedurilor de conformare prev\u0103zute \u00een anexa nr. 1 la Acordul FATCA, precum \u0219i pentru a monitoriza institu\u021biile financiare raportoare \u00een cazul \u00een care sunt raportate conturi nedocumentate, Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 poate efectua verific\u0103ri \u0219i controale \u00een acest sens. Procedurile administrative \u0219i de punere \u00een aplicare a prezentului alineat se aprob\u0103 prin ordin al pre\u0219edintelui ANAF\u201d.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<\/span><em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-financiare-raportoare-de-catre-personalul-directiei-generale-de-informatii-fiscale-si-structurile-de-s17913\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-financiare-raportoare-de-catre-personalul-directiei-generale-de-informatii-fiscale-si-structurile-de-s17913\/\">CECCAR Business Magazine<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e51c2aaeebf\" class=\"fw-col-sm-4 tf-sh-c8c53460247acd87a3a67479a1dcdaa5\" >\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-1579ccc0a722c8046f2f4cc451850196 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\/anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-s17913.jpg\"  alt=\"anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-s17913\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-s17913.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\/anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-s17913-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-s17913-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-s17913-590x332.jpg 590w\"   alt=\"anaf-propune-modelul-formularelor-utilizate-in-activitatea-de-verificare-si-control-a-institutiilor-s17913\" 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>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, pentru consultare,\u00a0proiectul de ordin\u00a0pentru\u00a0aprobarea modelului \u0219i con\u021binutului formularelor utilizate \u00een activitatea de verificare \u0219i control a institu\u021biilor financiare raportoare de c\u0103tre personalul Direc\u021biei Generale [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10736","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\/10736","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=10736"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10736\/revisions"}],"predecessor-version":[{"id":10739,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10736\/revisions\/10739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/10737"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=10736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=10736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=10736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}