{"id":13651,"date":"2025-08-25T11:00:26","date_gmt":"2025-08-25T09:00:26","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=13651"},"modified":"2025-08-25T11:00:28","modified_gmt":"2025-08-25T09:00:28","slug":"au-fost-revizuite-criteriile-de-risc-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/au-fost-revizuite-criteriile-de-risc-fiscal\/","title":{"rendered":"Au fost revizuite criteriile de risc fiscal"},"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-69e0d17e68589\" class=\"fw-col-sm-8 tf-sh-e924a7b857fa2d54b4c0cf3c5ae6d7c2\" >\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-5ee3aa080a9c337e9bce028a0973c924 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>Prin\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/300374\" target=\"_blank\" rel=\"noreferrer noopener\">Ordinul comun nr. 1826\/2372\/2025<\/a>\u00a0al ANAF \u0219i al AVR, publicat ast\u0103zi \u00een Monitorul Oficial nr. 708\/2025, a fost modificat\u0103 \u0219i completat\u0103 \u00a0anexa la Ordinul comun nr. 417\/1.204\/2025 privind aprobarea criteriilor pentru evaluarea riscului fiscal \u00een vederea determin\u0103rii operatorilor economici care prezint\u0103 risc fiscal ridicat, prev\u0103zu\u021bi la art. 375 alin. (11) \u0219i la art. 435 alin. (31) din Legea nr. 227\/2015 privind Codul fiscal. \u00cen urma amendamentelor aduse de noul act normativ, criteriile pentru evaluarea riscului fiscal ridicat al operatorilor economici persoane juridice, prev\u0103zute la art. 1 al Ordinului comun nr. 417\/1204\/2025, sunt urm\u0103toarele:<\/p>\n<p><strong>1.\u00a0<\/strong>operatorii economici nou-\u00eenfiin\u021ba\u021bi sau la care au fost preluate p\u0103r\u021bile sociale \u00een ultimele 12 luni;<\/p>\n<p><strong>2.\u00a0<\/strong>operatorii economici care nu au desf\u0103\u0219urat activit\u0103\u021bi economice \u00een ultimele 12 luni;<\/p>\n<p><strong>3.\u00a0<\/strong>operatorii economici care au fost declara\u021bi inactivi \u0219i care au fost reactiva\u021bi \u00een ultimele 12 luni;<\/p>\n<p><strong>4.<\/strong>\u00a0operatorii economici care au declarat domiciliul fiscal la sediul unui cabinet de avocatur\u0103;<\/p>\n<p><strong>5.<\/strong>\u00a0operatorii economici care au ob\u021binut autoriza\u021bii \u0219i\/sau au fost \u00eenregistra\u021bi \u00een domeniul comercializ\u0103rii produselor accizabile \u00een ultimele 12 luni. Nu intr\u0103 \u00een aceast\u0103 categorie operatorii economici care au re\u00eennoit \u00een ultimele 12 luni autoriza\u021biile ob\u021binute anterior;<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/au-fost-revizuite-criteriile-de-risc-fiscal-s23973\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0d17e68adb\" class=\"fw-col-sm-4 tf-sh-6d74defeebb047cd50c15f0d14d5dd63\" >\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-6df248e3178e467e4aae7d2c8fb46f6d 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-5-3 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\/2025\/08\/au-fost-revizuite-criteriile-de-risc-fiscal-s23973.jpg\"  alt=\"au-fost-revizuite-criteriile-de-risc-fiscal-s23973\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2025\/08\/au-fost-revizuite-criteriile-de-risc-fiscal-s23973.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\/2025\/08\/au-fost-revizuite-criteriile-de-risc-fiscal-s23973-300x182.jpg 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2025\/08\/au-fost-revizuite-criteriile-de-risc-fiscal-s23973.jpg 660w\"   alt=\"au-fost-revizuite-criteriile-de-risc-fiscal-s23973\" 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>Prin\u00a0Ordinul comun nr. 1826\/2372\/2025\u00a0al ANAF \u0219i al AVR, publicat ast\u0103zi \u00een Monitorul Oficial nr. 708\/2025, a fost modificat\u0103 \u0219i completat\u0103 \u00a0anexa la Ordinul comun nr. 417\/1.204\/2025 privind aprobarea criteriilor pentru evaluarea riscului fiscal \u00een vederea [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":13653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13651","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\/13651","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=13651"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/13651\/revisions"}],"predecessor-version":[{"id":13655,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/13651\/revisions\/13655"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/13653"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=13651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=13651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=13651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}