{"id":8967,"date":"2022-07-26T12:41:10","date_gmt":"2022-07-26T10:41:10","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=8967"},"modified":"2022-07-26T12:41:13","modified_gmt":"2022-07-26T10:41:13","slug":"competenta-de-efectuare-a-verificarii-situatiei-fiscale-personale-a-fost-extinsa-la-structurile-de-inspectie-fiscala-persoane-fizice-din-cadrul-unitatilor-subordonate-directiilor-generale-regionale-al","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/competenta-de-efectuare-a-verificarii-situatiei-fiscale-personale-a-fost-extinsa-la-structurile-de-inspectie-fiscala-persoane-fizice-din-cadrul-unitatilor-subordonate-directiilor-generale-regionale-al\/","title":{"rendered":"Competen\u021ba de efectuare a verific\u0103rii situa\u021biei fiscale personale a fost extins\u0103 la structurile de inspec\u021bie fiscal\u0103 persoane fizice din cadrul unit\u0103\u021bilor subordonate direc\u021biilor generale regionale ale finan\u021belor publice"},"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-69e0d1851e341\" class=\"fw-col-sm-8 tf-sh-73ec132b694db99cd4c600ca2741bfa7\" >\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-e0f97a037f34e730a71f6b4f6084304a \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">\u00cen\u00a0<a href=\"https:\/\/www.monitoruloficial.ro\/Monitorul-Oficial--PI--733--2022.html\"><span style=\"color: #0000ff;\">Monitorul Oficial nr. 733 din 21 iulie 2022<\/span><\/a><\/span>\u00a0<span class=\"stk-highlight\">a fost publicat\u00a0<em>OPANAF nr. 1.286\/2022<\/em>\u00a0<em>pentru modificarea OPANAF nr. 2778\/2020 privind competen\u021ba de exercitare a verific\u0103rii situa\u021biei fiscale personale \u0219i a activit\u0103\u021bilor preliminare acesteia<\/em>. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103 pentru verificarea situa\u021biei fiscale personale a persoanei fizice, organul fiscal central efectueaz\u0103 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, la solicitarea unor institu\u021bii ori autorit\u0103\u021bi publice. Riscul de neconformare la declararea veniturilor impozabile aferent unei persoane fizice reprezint\u0103 diferen\u021ba semnificativ\u0103 \u00eentre veniturile estimate \u00een cadrul analizei de risc \u0219i veniturile declarate de persoana fizic\u0103 \u0219i\/sau de pl\u0103titori pentru aceea\u0219i perioad\u0103 impozabil\u0103. Diferen\u021ba este semnificativ\u0103 dac\u0103 \u00eentre veniturile estimate \u00een cadrul analizei de risc \u0219i veniturile declarate de persoana fizic\u0103 \u0219i\/sau de pl\u0103titori este o diferen\u021b\u0103 mai mare de 10% din veniturile declarate, dar nu mai pu\u021bin de 50.000 lei;\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.\u00a0<\/span><\/p>\n<p><span class=\"stk-highlight\">Actul normativ a fost promovat \u00een contextual \u00een care, \u00een cadrul activit\u0103\u021bii de analiz\u0103 de risc, au fost identificate cu risc de neconformare la declararea veniturilor impozabile peste 561.000 persoane care exced capacit\u0103\u021bii actuale a ANAF de efectuare a verific\u0103rilor. P\u00e2n\u0103 acum, conform art. 2 din OPANAF nr. 2.778\/2020, competen\u021ba de exercitare a verific\u0103rii situa\u021biei fiscale personale \u0219i a activit\u0103\u021bilor preliminare acesteia erau competente s\u0103 exercite verificarea situa\u021biei fiscale personale doar Direc\u021bia general\u0103 control venituri persoane fizice \u0219i serviciile de verific\u0103ri fiscale din cadrul aparatului propriu al direc\u021biilor generale regionale ale finan\u021belor publice.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<\/span><em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/competenta-de-efectuare-a-verificarii-situatiei-fiscale-personale-a-fost-extinsa-la-structurile-de-inspectie-fiscala-persoane-fizice-din-cadrul-unitatilor-subordonate-directiilor-generale-regionale-al-s15777\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span style=\"color: #0000ff;\">CECCAR Business Magazine<\/span><\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0d1851e84b\" class=\"fw-col-sm-4 tf-sh-db10acbf1bfd28268d9bd0b6fec2fd75\" >\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-935078451d74e400e0362e4bd4896cd9 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-noratio 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\/competenta-de-efectuare-a-verificarii-situatiei-fiscale-personale-a-fost-extinsa-la-structurile-de-s15777-305x151-1.jpg\"  alt=\"competenta-de-efectuare-a-verificarii-situatiei-fiscale-personale-a-fost-extinsa-la-structurile-de-s15777-305&#215;151\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2022\/07\/competenta-de-efectuare-a-verificarii-situatiei-fiscale-personale-a-fost-extinsa-la-structurile-de-s15777-305x151-1.jpg\"><meta itemprop=\"width\" content=\"305\"><meta itemprop=\"height\" content=\"151\"><\/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\/competenta-de-efectuare-a-verificarii-situatiei-fiscale-personale-a-fost-extinsa-la-structurile-de-s15777-305x151-1.jpg\"   alt=\"competenta-de-efectuare-a-verificarii-situatiei-fiscale-personale-a-fost-extinsa-la-structurile-de-s15777-305&#215;151\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><span class=\"fw-after-no-ratio\" style=\"padding-bottom: 49.508196721311%\"><\/span>\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>\u00cen\u00a0Monitorul Oficial nr. 733 din 21 iulie 2022\u00a0a fost publicat\u00a0OPANAF nr. 1.286\/2022\u00a0pentru modificarea OPANAF nr. 2778\/2020 privind competen\u021ba de exercitare a verific\u0103rii situa\u021biei fiscale personale \u0219i a activit\u0103\u021bilor preliminare acesteia. ANAF men\u021bioneaz\u0103, \u00een Referatul de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8968,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8967","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\/8967","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=8967"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/8967\/revisions"}],"predecessor-version":[{"id":8970,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/8967\/revisions\/8970"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/8968"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=8967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=8967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=8967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}