{"id":2447,"date":"2020-04-03T07:10:08","date_gmt":"2020-04-03T07:10:08","guid":{"rendered":"https:\/\/www.rtpr.ro\/uncategorized-ro\/new-tax-updates-enacted-that-incentivize-tax-conformation\/"},"modified":"2022-06-27T14:38:02","modified_gmt":"2022-06-27T14:38:02","slug":"new-tax-updates-enacted-that-incentivize-tax-conformation","status":"publish","type":"post","link":"https:\/\/www.rtpr.ro\/ro\/rtpr-emergency-journal\/new-tax-updates-enacted-that-incentivize-tax-conformation\/","title":{"rendered":"Noi m\u0103suri menite s\u0103 stimuleze conformarea fiscal\u0103"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2447\" class=\"elementor elementor-2447 elementor-1471\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2f1779a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f1779a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a237378\" data-id=\"6a237378\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fab715 elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"9fab715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1671\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1671\" aria-expanded=\"false\">Rom\u00e2n\u0103<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1671\" aria-expanded=\"false\">Rom\u00e2n\u0103<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1671\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1671\" tabindex=\"0\" hidden=\"false\"><p>Pe 30 martie 2020, Ordonan\u021ba de urgen\u021b\u0103 nr. 33\/2020 privind unele m\u0103suri fiscale \u0219i modificarea unor acte normative (<strong>OUG<\/strong>) a fost publicat\u0103 \u00een Monitorul Oficial. OUG are ca scop principal (i) stimularea pl\u0103\u021bii taxelor, prin acordarea de bonifica\u021bii pentru contribuabilii care au capacitatea financiar\u0103 de a continua s\u0103 \u00ee\u0219i \u00eendeplineasc\u0103 obliga\u021biile \u0219i (ii) asigurarea stocurilor necesare de medicamente \u0219i echipamente medicale folosite \u00een lupta \u00eempotriva COVID-19 prin sus\u021binerea operatorilor economici care import\u0103 astfel de bunuri.<\/p><p>Noile m\u0103suri reglementate de OUG sunt:<\/p><p><span style=\"color: #b23400;\"><strong>Bonifica\u021bii pentru contribuabili. <\/strong><\/span>Contribuabilii care pl\u0103tesc impozitul pe profit aferent primului trimestru din 2020 p\u00e2n\u0103 la data de 25 aprilie 2020 beneficiaz\u0103 de bonifica\u021bii care constau \u00een reducerea taxelor, dup\u0103 cum urmeaz\u0103:<\/p><p style=\"text-align: center;\"><strong>5% bonifica\u021bie<\/strong> \u2013 pentru contribuabilii mari<\/p><p style=\"text-align: center;\"><strong>10% bonifica\u021bie<\/strong> \u2013 pentru contribuabilii mici \u0219i mijlocii<\/p><p>Contribuabilii ce au exerci\u021biul financiar diferit de anul calendaristic beneficiaz\u0103 de bonifica\u021biile men\u021bionate anterior dac\u0103 achit\u0103 impozitul datorat pe trimestru sau realizeaz\u0103 plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenul scadent cuprins \u00eentre 25 aprilie \u2013 25 iunie 2020.<\/p><p>Bonifica\u021bia se eviden\u021biaz\u0103 \u00een mod distinct \u00een declara\u021bia anual\u0103 de impozit pe profit.<\/p><p>Bonifica\u021bia este acordat\u0103 \u0219i pentru contribuabilii care exercit\u0103 activit\u0103\u021bi specifice ce intr\u0103 \u00een sfera de aplicare a Legii 170\/2016 (HORECA), pentru impozitul pe profit aferent primului trimestru din 2020, pentru activit\u0103\u021bile desf\u0103\u0219urate, altele dec\u00e2t cele corespunz\u0103toare codurilor CAEN prev\u0103zute de lege.<\/p><p><strong><span style=\"color: #b23400;\">Micro\u00eentreprinderile.<\/span> <\/strong>\u00cendeplinirea obliga\u021biilor prin plata impozitului pe veniturile micro\u00eentreprinderilor aferent primului trimestru al anului 2020 beneficiaz\u0103 de o bonifica\u021bie de 10%, dac\u0103 este efectuat\u0103 p\u00e2n\u0103 pe 25 aprilie 2020.<\/p><p><span style=\"color: #b23400;\"><strong>Metoda de calcul. <\/strong><\/span>Din impozitul datorat \u00een mod normal se scade bonifica\u021bia prev\u0103zut\u0103 de OUG, rezult\u00e2nd impozitul pe care trebuie s\u0103 \u00eel pl\u0103teasc\u0103 cei care achit\u0103 p\u00e2n\u0103 la 25 aprilie 2020.<\/p><p><span style=\"color: #b23400;\"><strong>Scutirea de TVA. <\/strong><\/span>O serie de facilit\u0103\u021bi sunt oferite \u0219i pentru operatorii economici care import\u0103 medicamente, echipamente de protec\u021bie, alte dispozitive medicale sau echipamente medicale \u0219i materiale sanitare care sunt folosite \u00een combaterea pandemiei de COVID-19. Pe \u00eentreaga durat\u0103 pentru care este instituit\u0103 starea de urgen\u021b\u0103 \u0219i \u00een urm\u0103toarele 30 de zile calendaristice \u00eencet\u0103rii acesteia, nu vor achita TVA aferent\u0103 bunurilor importate, iar autorit\u0103\u021bile vamale nu pot pretinde plata TVA-ului pentru perioada men\u021bionat\u0103.<\/p><p>Operatorii economici care import\u0103 aceste categorii de bunuri \u00een cursul perioadei fiscale vor eviden\u021bia taxele \u00een decont at\u00e2t ca tax\u0103 colectat\u0103 c\u00e2t \u0219i ca tax\u0103 deductibil\u0103.<\/p><p>O list\u0103 a produselor pentru importul c\u0103rora operatorii sunt scuti\u021bi de plata TVA-ului se reg\u0103se\u0219te \u00een anexa publicat\u0103 \u00eempreun\u0103 cu OUG.<\/p><p><strong><span style=\"color: #b23400;\">Certificatul pentru situa\u021bii de urgen\u021b\u0103.<\/span> <\/strong>Prin certificatul pentru situa\u021bii de urgen\u021b\u0103 \u2013 <em>emis potrivit metodologiei aprobate de Ministerul Economiei, Energiei \u0219i Mediului de Afaceri (pentru detalii suplimentare privind acest subiect, v\u0103 rug\u0103m s\u0103 consulta\u021bi <\/em><a href=\"https:\/\/www.rtpr.ro\/emergency-journal\/certificates-for-state-of-emergency-scope-and-issuance-procedure\/\"><em>articolul<\/em><\/a> <em>nostru)<\/em> \u2013 se constat\u0103, pe baza declara\u021biei pe propria r\u0103spundere depus\u0103 de solicitant (i) diminuarea veniturilor sau a \u00eencas\u0103rilor cu minimum 25% \u00een luna martie 2020, prin raportare la media lunilor ianuarie \u0219i februarie 2020 sau (ii) \u00eentreruperea total\u0103 sau par\u021bial\u0103 a activit\u0103\u021bii ca efect al deciziilor emise de autorit\u0103\u021bile publice competente pe perioada st\u0103rii de urgen\u021b\u0103 decretate.<\/p><p>\u00a0<\/p><p><em>*Aceast\u0103 ePublica\u021bie este furnizat\u0103 de Radu T\u0103r\u0103cil\u0103 P\u0103durari Retevoescu SCA \u00een scop exclusiv de informare \u0219i nu reprezint\u0103 asisten\u021b\u0103 juridic\u0103 sau o ofert\u0103 pentru acordarea de asisten\u021b\u0103 juridic\u0103. Distribuirea acestui document nu d\u0103 na\u0219tere unei rela\u021bii avocat-client. \u00cen cazul \u00een care dori\u021bi s\u0103 solicita\u021bi asisten\u021b\u0103 juridic\u0103 cu privire la oricare dintre aspectele analizate \u00een acest document, v\u0103 rug\u0103m s\u0103 v\u0103 adresa\u021bi persoanei obi\u0219nuite de contact \u00een cadrul Radu T\u0103r\u0103cil\u0103 P\u0103durari Retevoescu SCA la +40 31 405 7777.<\/em><\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Pe 30 martie 2020, Ordonan\u021ba de urgen\u021b\u0103 nr. 33\/2020 privind unele m\u0103suri fiscale \u0219i modificarea unor acte normative (OUG) a fost publicat\u0103 \u00een Monitorul Oficial. OUG are ca scop principal (i) stimularea pl\u0103\u021bii taxelor\u2026<\/p>\n","protected":false},"author":6,"featured_media":2312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[76],"tags":[],"class_list":["post-2447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rtpr-emergency-journal"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/posts\/2447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/comments?post=2447"}],"version-history":[{"count":7,"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/posts\/2447\/revisions"}],"predecessor-version":[{"id":3851,"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/posts\/2447\/revisions\/3851"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/media\/2312"}],"wp:attachment":[{"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/media?parent=2447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/categories?post=2447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rtpr.ro\/ro\/wp-json\/wp\/v2\/tags?post=2447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}