{"id":11125,"date":"2023-07-05T08:29:23","date_gmt":"2023-07-05T06:29:23","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=11125"},"modified":"2023-07-05T08:29:25","modified_gmt":"2023-07-05T06:29:25","slug":"modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor\/","title":{"rendered":"Modific\u0103ri la Procedura de acordare a facilit\u0103\u021bilor fiscale \u00een domeniul construc\u021biilor"},"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-69e197285e06b\" class=\"fw-col-sm-8 tf-sh-291806d5f34770e677c444e2d26b0eb0\" >\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-4b642171c48d3df4ee146b0ee3b21ec4 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Ast\u0103zi a fost publicat, \u00ee<\/span>n\u00a0<a href=\"https:\/\/monitoruloficial.ro\/Monitorul-Oficial--PI--607--2023.html\" target=\"_blank\" rel=\"noreferrer noopener\">Monitorul Oficial nr. 607\/2023<\/a>,\u00a0<span class=\"stk-highlight\"><strong><em>OMF nr. 2044\/2023<\/em><\/strong>\u00a0<em>pentru modificarea \u0219i completarea anexei la OMF nr.1528\/2022 privind stabilirea Procedurii de acordare a facilit\u0103\u021bilor fiscale \u00een domeniul construc\u021biilor<\/em>. Reamintim c\u0103, potrivit prevederilor Legii nr.227\/2015 privind Codul fiscal, persoanele fizice care realizeaz\u0103 venituri din salarii \u0219i asimilate salariilor prev\u0103zute la art. 76 alin. (1) \u2013 (3), pentru activitatea desf\u0103\u0219urat\u0103 \u00een Rom\u00e2nia, \u00een baza contractului individual de munc\u0103, p\u00e2n\u0103 la 31 decembrie 2028 inclusiv, \u00een sectorul construc\u021bii, beneficiaz\u0103 de facilit\u0103\u021bi fiscale dac\u0103 sunt \u00eendeplinite cumulativ condi\u021biile prev\u0103zute la art. 60 pct. 5 din Codul fiscal.<\/span><\/p>\n<p><span class=\"stk-highlight\">Actul normativ a fost promovat \u00een contextul modific\u0103rilor \u0219i complet\u0103rilor legislative aduse Codului fiscal prin OG nr. 16\/2022 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, abrogarea unor acte normative \u0219i alte m\u0103suri financiar-fiscale aprobat\u0103 cu modific\u0103ri \u0219i complet\u0103ri prin Legea 370\/2022, care au vizat \u00een principal urm\u0103toarele: \u25cf acordarea facilit\u0103\u021bilor fiscale numai persoanelor fizice care ob\u021bin venituri din salarii \u0219i asimilate salariilor realizate \u00een baza contractelor individuale de munc\u0103 \u00eencheiate cu angajatori care se \u00eencadreaz\u0103 \u00een condi\u021biile prev\u0103zute la art. 60 pct. 5 din Codul fiscal, prevedere care se aplic\u0103 \u00eencep\u00e2nd cu veniturile aferente lunii ianuarie 2023; \u25cf modificarea plafonului reprezent\u00e2nd veniturile brute lunare din salarii \u0219i asimilate salariilor p\u00e2n\u0103 la care se acord\u0103 facilit\u0103\u021bile fiscale \u00een sectorul construc\u021bii, respectiv de la 30.000 lei lunar la 10.000 lei lunar, inclusiv. Pentru partea din venitul brut lunar ce dep\u0103\u0219e\u0219te 10.000 lei nu se aplic\u0103 facilit\u0103\u021bile fiscale; \u25cf revizuirea reglement\u0103rii privind acordarea facilit\u0103\u021bilor fiscale \u00een sectorul construc\u021bii, \u00een ceea ce prive\u0219te condi\u021bia referitoare la calculul cifrei de afaceri, \u00een sensul \u00een care raportarea are \u00een vedere doar informa\u021bii\/date din anul curent; \u25cf modificarea modalit\u0103\u021bii de determinare a ponderii cifrei de afaceri realizate efectiv din activitatea de construc\u021bii \u00een cifra de afaceri total\u0103, prin raportare \u00een cazul ambilor indicatori la activitatea desf\u0103\u0219urat\u0103 pe teritoriul Rom\u00e2niei.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<\/span><em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor-s18435\/\" target=\"_blank\" rel=\"noreferrer noopener\">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-69e197285e938\" class=\"fw-col-sm-4 tf-sh-de8be2c003bae9d52890080b4a2e0aeb\" >\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-e60b864440fbf72e8e3aa339435d69ea 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\/07\/modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor-s18435.jpg\"  alt=\"modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor-s18435\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/07\/modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor-s18435.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\/07\/modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor-s18435-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/07\/modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor-s18435-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/07\/modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor-s18435-590x332.jpg 590w\"   alt=\"modificari-la-procedura-de-acordare-a-facilitatilor-fiscale-in-domeniul-constructiilor-s18435\" 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>Ast\u0103zi a fost publicat, \u00een\u00a0Monitorul Oficial nr. 607\/2023,\u00a0OMF nr. 2044\/2023\u00a0pentru modificarea \u0219i completarea anexei la OMF nr.1528\/2022 privind stabilirea Procedurii de acordare a facilit\u0103\u021bilor fiscale \u00een domeniul construc\u021biilor. Reamintim c\u0103, potrivit prevederilor Legii nr.227\/2015 privind [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11126,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11125","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\/11125","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=11125"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11125\/revisions"}],"predecessor-version":[{"id":11128,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11125\/revisions\/11128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/11126"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=11125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=11125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=11125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}