{"id":565,"date":"2020-10-30T20:06:18","date_gmt":"2020-10-30T20:06:18","guid":{"rendered":"https:\/\/barin.ro\/?p=565"},"modified":"2025-08-26T17:23:15","modified_gmt":"2025-08-26T15:23:15","slug":"tax-news","status":"publish","type":"post","link":"https:\/\/barin.ro\/ro\/tax-news\/","title":{"rendered":"Tax News"},"content":{"rendered":"

Ordonan\u021ba de urgen\u021b\u0103 nr. 181\/2020<\/strong>, in vigoare de la data de 26.10.2020 prevede o serie de m\u0103suri precum: posibilitatea am\u00e2n\u0103rii pl\u0103tii impozitelor, suspendarea execut\u0103rii silite prin poprire, prorogarea termenului pentru rambursarea TVA, scutirea de impozit specific datorat de contribuabilii din domeniul HoReCa, e\u0219alonarea simplificat\u0103 a datoriilor \u0219i deductibilitatea testelor COVID-19.<\/p>\n

\u00a01. <\/strong>Posibilitatea am\u00e2n\u0103rii pl\u0103\u021bii obliga\u021biilor fiscale. Suspendarea execut\u0103rii silite prin poprire<\/strong><\/p>\n

Pentru obliga\u021biile fiscale scadente \u00eencep\u00e2nd cu data intr\u0103rii \u00een vigoare a OUG 181\/2020 \u0219i neachitate nu se calculeaz\u0103 \u0219i nu se datoreaz\u0103 dob\u00e2nzi si penalit\u0103\u021bi de \u00eent\u00e2rziere<\/strong> conform Codului de Procedura Fiscala.<\/p>\n

De asemenea, se suspend\u0103 sau nu \u00eencepe executarea silit\u0103 prin \u00eenfiin\u021barea popririi asupra crean\u021belor bugetare p\u00e2n\u0103 la data de 25 decembrie 2020 inclusiv<\/strong>.<\/p>\n

\u00a02. <\/strong>Scutirea de la plat\u0103 a impozitului specific p\u00e2n\u0103 la sf\u00e2r\u0219itul anului 2020<\/strong><\/p>\n

Contribuabilii obliga\u021bi la plata impozitului specific unor activit\u0103\u021bi, potrivit Legii nr. 170\/2016 privind impozitul specific unor activit\u0103\u021bi, cu complet\u0103rile ulterioare, \u00een anul 2020, nu datoreaz\u0103 impozit specific pentru perioada cuprins\u0103 \u00eentre data intr\u0103rii \u00een vigoare a prezentei ordonan\u021be de urgen\u021b\u0103 \u0219i 31 decembrie 2020 inclusiv.<\/strong><\/p>\n

\u00a03. <\/strong>Prorogarea termenului pentru rambursarea TVA<\/strong><\/p>\n

Se prorog\u0103 termenul pentru rambursarea TVA cu control ulterior (procedur\u0103 stipulat\u0103 \u00een OUG nr. 48\/2020) p\u00e2n\u0103 la data de 25 ianuarie 2021 inclusiv.<\/p>\n

\u00a04. <\/strong>Deductibilitatea testelor de diagnosticare a infectiei COVID-19<\/strong><\/p>\n

OUG 181\/2020 completeaz\u0103 Codul Fiscal \u0219i stabile\u0219te c\u0103 sunt cheltuieli deductibile contravaloarea testelor medicale de diagnosticare a infec\u021biei COVID-19<\/strong> efectuate pentru contribuabil, cu scopul depist\u0103rii \u0219i prevenirii r\u0103sp\u00e2ndirii coronavirusului SARS-CoV-2, pentru asigurarea desf\u0103\u0219ur\u0103rii activit\u0103\u021bii, individual sau \u00eentr-o form\u0103 de asociere, pe perioada instituirii st\u0103rii de urgen\u021b\u0103 sau de alert\u0103, potrivit legii.<\/p>\n

Contravaloarea cheltuielilor suportate de angajator\/pl\u0103titor cu efectuarea testelor medicale de diagnosticare a infec\u021biei COVID-19, din ini\u021biativa acestuia, pentru persoanele fizice care realizeaz\u0103 venituri din salarii \u0219i asimilate salariilor, \u00een scopul depist\u0103rii \u0219i prevenirii r\u0103sp\u00e2ndirii coronavirusului SARS-CoV-2, pentru asigurarea desf\u0103\u0219ur\u0103rii activit\u0103\u021bii \u00een condi\u021bii de securitate \u0219i s\u0103n\u0103tate \u00een munc\u0103, pe perioada instituirii st\u0103rii de urgen\u021b\u0103 sau de alert\u0103, potrivit legii.<\/p>\n

Aceast\u0103 prevedere se aplic\u0103 \u00eencep\u00e2nd cu data intr\u0103rii \u00een vigoare a prezentei ordonan\u021be de urgen\u021b\u0103.<\/p>\n

5. Simplificarea procedurii de e\u0219alonare a datoriilor<\/strong><\/p>\n

Pentru obliga\u021biile fiscale principale \u0219i accesorii a c\u0103ror scaden\u021b\u0103\/termen de plat\u0103 s-a \u00eemplinit dup\u0103 data declar\u0103rii st\u0103rii de urgen\u021b\u0103 \u0219i nestinse p\u00e2n\u0103 la data eliber\u0103rii certificatului de atestare fiscal\u0103, administrate de organul fiscal central, se aprob\u0103 e\u0219alonarea la plat\u0103 pe o perioad\u0103 de cel mult 12 luni.<\/p>\n

Conditiile pentru a beneficia de e\u0219alonarea la plat\u0103 pentru contribuabil sunt urmatoarele:<\/p>\n

    \n
  1. a) s\u0103 depun\u0103 o cerere la organul fiscal, p\u00e2n\u0103 la data de 15 decembrie 2020 inclusiv, sub sanc\u021biunea dec\u0103derii. La cerere, debitorul poate anexa graficul de e\u0219alonare cuprinz\u00e2nd cuantumul propus al ratelor de e\u0219alonare;<\/li>\n
  2. b) s\u0103 nu se afle \u00een procedura falimentului;<\/li>\n
  3. c) s\u0103 nu se afle \u00een dizolvare;<\/li>\n
  4. d) s\u0103 nu \u00eenregistreze obliga\u021bii fiscale restante la data declar\u0103rii st\u0103rii de urgen\u021b\u0103 \u0219i nestinse la data eliber\u0103rii certificatului de atestare fiscal\u0103;<\/li>\n
  5. e) s\u0103 nu i se fi stabilit r\u0103spunderea potrivit legisla\u021biei privind insolven\u021ba \u0219i\/sau r\u0103spunderea solidar\u0103, potrivit prevederilor art.25 \u0219i 26 din Codul de procedur\u0103 fiscal\u0103. Prin excep\u021bie, dac\u0103 actele prin care s-a stabilit r\u0103spunderea sunt definitive \u00een sistemul c\u0103ilor administrative \u0219i judiciare de atac, iar suma pentru care a fost atras\u0103 r\u0103spunderea a fost stins\u0103, condi\u021bia se consider\u0103 \u00eendeplinit\u0103.<\/li>\n<\/ol>\n

    Suplimentar, contribuabilul trebuie s\u0103 aib\u0103 toate declara\u021biile fiscale depuse la data eliber\u0103rii certificatului fiscal.<\/p>\n

    Pe perioada pentru care au fost acordate e\u0219alon\u0103ri la plat\u0103, \u00eencep\u00e2nd cu data de 26 decembrie 2020, pentru obliga\u021biile fiscale e\u0219alonate la plat\u0103, cu excep\u021bia celor prev\u0103zute la art. 173 alin. (2) din Codul de procedur\u0103 fiscal\u0103, se datoreaz\u0103 \u0219i se calculeaz\u0103 dob\u00e2nzi. Nivelul dob\u00e2nzii este de 0,01% pentru fiecare zi de \u00eent\u00e2rziere.<\/p>\n

    \u00a06. <\/strong>Prorogarea termenului de solicitare a restructur\u0103rii obliga\u021biilor bugetare<\/strong><\/p>\n

    Contribuabilul care dore\u0219te s\u0103 \u00ee\u0219i restructureze obliga\u021biile bugetare, are obliga\u021bia de a notifica organul fiscal competent cu privire la inten\u021bia sa \u00een perioada 8 august – 31 octombrie 2019 \u0219i \u00een perioada 1 februarie – 30 septembrie 2020, precum \u0219i \u00een perioada 1 noiembrie 2020-31 martie 2021, sub sanc\u021biunea dec\u0103derii din dreptul de a mai beneficia de restructurarea obliga\u021biilor bugetare, \u0219i se adreseaz\u0103 unui expert independent \u00een vederea \u00eentocmirii unui plan de restructurare \u0219i a testului creditorului privat prudent. Solicitarea de restructurare se poate depune p\u00e2n\u0103 la data de 30 iunie 2021, sub sanc\u021biunea dec\u0103derii.<\/p>\n

    V\u0103 rug\u0103m s\u0103 ne contacta\u021bi pentru clarific\u0103ri sau informa\u021bii suplimentare.<\/p>\n

    Cu stim\u0103,<\/p>\n

    Echipa BARIN<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ordonan\u021ba de urgen\u021b\u0103 nr. 181\/2020, in vigoare de la data de 26.10.2020 prevede o serie de m\u0103suri precum: posibilitatea am\u00e2n\u0103rii pl\u0103tii impozitelor, suspendarea execut\u0103rii silite prin poprire, prorogarea termenului pentru rambursarea TVA, scutirea de impozit specific datorat de contribuabilii din…<\/p>\n","protected":false},"author":2,"featured_media":574,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[26,25,24],"class_list":{"0":"post-565","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-newsletter","8":"tag-criza-epidemiologica","9":"tag-masuri-fiscale","10":"tag-tax-news"},"yoast_head":"\nTax News » Barin<\/title>\n<meta name=\"description\" content=\"Posibilitatea am\u00e2n\u0103rii pl\u0103tii impozitelor, suspendarea execut\u0103rii silite prin poprire, prorogarea termenului pentru 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