{"id":2929,"date":"2024-09-22T19:23:48","date_gmt":"2024-09-22T19:23:48","guid":{"rendered":"https:\/\/nutasiasociatii.ro\/?p=2929"},"modified":"2024-09-22T19:26:40","modified_gmt":"2024-09-22T19:26:40","slug":"amnistia-fiscala-sau-cum-poti-scapa-de-unele-datorii-catre-bugetul-de-stat","status":"publish","type":"post","link":"https:\/\/nutasiasociatii.ro\/ro\/amnistia-fiscala-sau-cum-poti-scapa-de-unele-datorii-catre-bugetul-de-stat\/","title":{"rendered":"Amnistia fiscal\u0103 sau cum po\u021bi sc\u0103pa de unele datorii c\u0103tre bugetul de stat?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2929\" class=\"elementor elementor-2929\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb98f0 e-flex e-con-boxed e-con e-parent\" data-id=\"8fb98f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8dbf9c3 e-con-full e-flex e-con e-child\" data-id=\"8dbf9c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d188b2c elementor-widget elementor-widget-image\" data-id=\"d188b2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"644\" src=\"https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/09\/Amnistie-768x644.png\" class=\"attachment-medium_large size-medium_large wp-image-2930\" alt=\"\" srcset=\"https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/09\/Amnistie-768x644.png 768w, https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/09\/Amnistie-300x251.png 300w, https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/09\/Amnistie-14x12.png 14w, https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/09\/Amnistie.png 940w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f208579 e-con-full e-flex e-con e-child\" data-id=\"f208579\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-000ea7c elementor-widget elementor-widget-text-editor\" data-id=\"000ea7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00cen data de 09.09.2024 a intrat \u00een vigoare Ordonan\u021ba de Urgen\u021b\u0103 107\/2024 prin care Guvernul Rom\u00e2niei a adoptat unele m\u0103suri de amnistie fiscal\u0103 (anularea unor obliga\u021bii fiscale). Aceste m\u0103suri fiscale se adreseaz\u0103 anumitor categorii de contribuabili, vizeaz\u0103 doar unele obliga\u021bii fiscale \u0219i pot avea efect doar cu \u00eendeplinirea anumitor condi\u021bii \u0219i respectarea unor termene precise.<\/p><p><strong>Cui i se adreseaz\u0103 legea? (Cui i se poate aplica amnistia fiscal\u0103?)<\/strong><\/p><p>A\u0219a cum era firesc, \u00een ce prive\u0219te destinatarii amnistiei fiscale legiuitorul nu a f\u0103cut niciun fel de discriminare incluz\u00e2nd toate categoriile de contribuabili \/ debitori, respectiv: persoane fizice sau juridice, de drept public sau privat, asocieri \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103, persoane fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice \u00een mod independent sau exercit\u0103 profesii liberale, unit\u0103\u021bi administrativ-teritoriale sau subdiviziuni administrativ-teritoriale ale municipiului Bucure\u0219ti ori institu\u021bii publice.<\/p><p><strong>Ce obliga\u021bii fiscale pot face obiectul amnistiei?<\/strong><\/p><p>Ca regul\u0103, pot fi anulate dob\u00e2nzile, penalit\u0103\u021bile \u0219i toate accesoriile aferente obliga\u021biilor bugetare principale, restante la data de 31 august 2024 inclusiv. Debitorii persoane fizice pot beneficia, pe l\u00e2ng\u0103 anularea obliga\u021biilor enumerate mai sus, \u0219i de anularea par\u021bial\u0103 a obliga\u021biilor bugetare principale, restante la data de 31 august 2024 inclusiv. \u00cen func\u021bie de cuantumul debitului principal restant la 31 august 2024 inclusiv, persoanele fizice pot beneficia de anularea acestuia \u00een propor\u021bie de 50% (pentru debite restante sub 5.000 de lei) sau 25% (pentru debite restante cu o valoare de peste 5.000 de lei).<\/p><p><strong>Ce condi\u021bii trebuie \u00eendeplinite pentru a beneficia de amnistia fiscal\u0103?<\/strong><\/p><p>Pentru a putea beneficia de amnistia fiscal\u0103 trebui \u00eendeplinite cumulativ urm\u0103toarele obliga\u021bii:<\/p><ul><li>\u00cen primul r\u00e2nd, toate obliga\u021biile bugetare principale restante la data de 31 august 2024 inclusiv trebuie achitate sau stinse prin orice modalitate prev\u0103zut\u0103 de lege<\/li><li>De asemenea, trebuie achitate ori stinse prin orice modalitate prev\u0103zut\u0103 de lege toate obliga\u021biile bugetare principale dar \u0219i accesoriile acestora cu termene de plat\u0103 cuprinse \u00eentre data de 1 septembrie 2024 \u0219i data depunerii cererii de anulare a accesoriilor inclusiv<\/li><li>Nu \u00een ultimul r\u00e2nd trebuie s\u0103 faci dovada c\u0103 ai depuse toate declara\u021biile fiscale, potrivit vectorului fiscal, p\u00e2n\u0103 la data depunerii cererii de anulare a accesoriilor inclusiv.<\/li><li>Pentru debitorii persoane fizice care solicit\u0103 anularea par\u021bial\u0103 a obliga\u021biilor bugetare principale se impune o condi\u021bie suplimentar\u0103 \u0219i anume s\u0103 fac\u0103 dovada pl\u0103\u021bii restului de 50% ori dup\u0103 caz 75% din obliga\u021bia fiscal\u0103 principal\u0103 p\u00e2n\u0103 la data depunerii cererii de anulare.<\/li><\/ul><p><strong>Care este termenul de depunere a cererii de anulare a obliga\u021biilor fiscale?<\/strong><\/p><p>Pentru a putea beneficia de m\u0103surile fiscale de mai sus, debitorul trebuie s\u0103 depun\u0103 cererea de anulare p\u00e2n\u0103 la data de 25 noiembrie 2024 inclusiv, sub sanc\u021biunea dec\u0103derii.<\/p><p>P\u00e2n\u0103 la data public\u0103rii prezentului articol nu a fost adoptat\u0103 o procedur\u0103 concret\u0103 pentru anularea obliga\u021biilor bugetare, \u00eens\u0103 Ministerul Finan\u021belor Publice a supus dezbaterii publice un proiect de Ordin care este a\u0219teptat s\u0103 fie adoptat \u00een cel mai scurt timp posibil.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00cen data de 09.09.2024 a intrat \u00een vigoare Ordonan\u021ba de Urgen\u021b\u0103 107\/2024 prin care Guvernul Rom\u00e2niei a adoptat unele m\u0103suri [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2930,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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