{"id":8885,"date":"2022-07-14T14:30:57","date_gmt":"2022-07-14T12:30:57","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=8885"},"modified":"2022-07-14T14:31:00","modified_gmt":"2022-07-14T12:31:00","slug":"mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal\/","title":{"rendered":"MF a publicat o nou\u0103 variant\u0103 a proiectului de modificare a Codului 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-69e52e9996205\" class=\"fw-col-sm-8 tf-sh-17e2e6cf1601b357aa7171894aa383f1\" >\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-e6c7c83feb80e8afe434b20c3e37a0e8 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Ministerul Finan\u021belor (MF) a publicat, \u00een transparen\u021b\u0103 decizional\u0103, o nou\u0103 variant\u0103 a<\/span>\u00a0<a href=\"https:\/\/mfinante.gov.ro\/documents\/35673\/5553347\/proiectOrdonantamodifCF_12072022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em><span style=\"color: #0000ff;\">proiectului de ordonan\u021b\u0103<\/span>\u00a0<\/em><\/a><span class=\"stk-highlight\"><em>pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, abrogarea unor acte normative \u0219i alte m\u0103suri financiar-fiscale<\/em>. Proiectul are \u00een vedere, \u00eentre altele, modific\u0103ri privind impozitul pe dividende, impozitul pe veniturile micro\u00eentreprinderilor, \u00een sfera impozitului pe venit \u0219i a contribu\u021biilor sociale obligatorii, precum \u0219i a TVA. Astfel, proiectul de act normativ vizeaz\u0103 modific\u0103ri \u00een urm\u0103toarele direc\u021bii:<\/span><\/p>\n<p><strong><em><span class=\"stk-highlight\">\u2666 Impozitul pe profit<\/span><\/em><\/strong><\/p>\n<p><span class=\"stk-highlight\">Ini\u021biatorii propun extinderea facilit\u0103\u021bii privind scutirea de impozit a profitului investit \u0219i pentru investi\u021biile \u00een active utilizate \u00een activitatea de produc\u021bie \u0219i procesare, activele reprezent\u00e2nd retehnologizare, pentru stimularea contribuabililor de a dezvolta noi capacit\u0103\u021bi de produc\u021bie, \u0219i de a le moderniza pe cele existente. \u201e\u00cen contextul \u00een care prevederile art. 48 alin. (3<sup>1<\/sup>) din Codul fiscal se abrog\u0103, se impune corelarea tehnic\u0103 a prevederilor art. 22 alin. (4) din Codul fiscal\u201d, se men\u021bioneaz\u0103 \u00een Nota de fundamentare.<\/span><\/p>\n<p><strong><em><span class=\"stk-highlight\">\u2666 Impozitul pe dividende. Regimul fiscal aplicabil dividendelor pl\u0103tite de o persoan\u0103 juridic\u0103 rom\u00e2n\u0103 unei alte persoane juridice rom\u00e2ne\/persoane juridice rezidente \u00eentr-un alt stat membru al UE<\/span><\/em><\/strong><\/p>\n<p><span class=\"stk-highlight\">Prin proiect, se propune majorarea cotei impozitului pe dividende, de la 5% la 8%, pentru dividendele distribuite\/pl\u0103tite \u00eentre persoane juridice rom\u00e2ne, precum \u0219i pentru cele distribuite\/pl\u0103tite nereziden\u021bilor. Totodat\u0103, pentru evitarea declan\u0219\u0103rii procedurii de infringement \u00eempotriva Rom\u00e2niei, din perspectiva nerespect\u0103rii principiului nediscrimin\u0103rii prev\u0103zut de TFUE, se propune modificarea prevederilor art. 43 alin. (4) \u0219i a dispozi\u021biilor art. 229 alin. (1) lit. c) din Legea nr. 227\/2015, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u00een scopul asigur\u0103rii unui regim na\u021bional de scutire, egal \u0219i echitabil, pentru dividendele interne \u0219i transfrontaliere, pl\u0103tite de un rezident rom\u00e2n, \u00een situa\u021bii comparabile.<\/span><\/p>\n<p><span class=\"stk-highlight\">Astfel, pentru acordarea regimului de scutire a dividendelor pl\u0103tite \u00eentre persoane juridice rom\u00e2ne, la data pl\u0103\u021bii dividendelor, se solicit\u0103 \u00eendeplinirea urm\u0103toarelor condi\u021bii:<\/span><\/p>\n<p><span class=\"stk-highlight\">\u25cf\u00a0<em>pentru persoana juridic\u0103 beneficiar\u0103 a dividendelor<\/em>:\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>\u00a0de\u021bine minimum 10% din titlurile de participare ale persoanei juridice rom\u00e2ne care pl\u0103te\u0219te dividendele, pe o perioad\u0103 de un an \u00eemplinit p\u00e2n\u0103 la data pl\u0103\u021bii acestora inclusiv;\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>este constituit\u0103 ca o \u201esocietate pe ac\u021biuni\u201d, \u201esocietate \u00een comandit\u0103 pe ac\u021biuni\u201d, \u201esocietate cu r\u0103spundere limitat\u0103\u201d, \u201esocietate \u00een nume colectiv\u201d, \u201esocietate \u00een comandit\u0103 simpl\u0103\u201d sau are forma de organizare a unei alte persoane juridice aflat\u0103 sub inciden\u021ba legisla\u021biei rom\u00e2ne;\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>pl\u0103te\u0219te, f\u0103r\u0103 posibilitatea unei op\u021biuni sau except\u0103ri, impozit pe profit sau orice alt impozit care substituie impozitul pe profit.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<span style=\"color: #0000ff;\"><em><a style=\"color: #0000ff;\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal-s15702\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal-s15702\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e52e9996a06\" class=\"fw-col-sm-4 tf-sh-cc062b07e43d6e0a531c5bb7509a3ba7\" >\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-d73b723af014df0459bdd215e27a2f68 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\/2022\/07\/mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal-s15702-300x182-1.jpg\"  alt=\"mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal-s15702-300&#215;182\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2022\/07\/mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal-s15702-300x182-1.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"182\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2022\/07\/mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal-s15702-300x182-1.jpg 300w\"   alt=\"mf-a-publicat-o-noua-varianta-a-proiectului-de-modificare-a-codului-fiscal-s15702-300&#215;182\" 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>Ministerul Finan\u021belor (MF) a publicat, \u00een transparen\u021b\u0103 decizional\u0103, o nou\u0103 variant\u0103 a\u00a0proiectului de ordonan\u021b\u0103\u00a0pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, abrogarea unor acte normative \u0219i alte m\u0103suri financiar-fiscale. Proiectul are \u00een vedere, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8885","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\/8885","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=8885"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/8885\/revisions"}],"predecessor-version":[{"id":8888,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/8885\/revisions\/8888"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/8886"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=8885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=8885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=8885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}