{"id":2956,"date":"2020-07-08T10:05:42","date_gmt":"2020-07-08T08:05:42","guid":{"rendered":"https:\/\/ceccararges.ro\/ro\/?p=2956"},"modified":"2020-07-08T10:05:42","modified_gmt":"2020-07-08T08:05:42","slug":"anaf-a-lansat-in-dezbatere-publica-un-proiect-de-ordin-privind-stabilirea-unor-competente-de-efectuare-a-verificarii-documentare","status":"publish","type":"post","link":"https:\/\/ceccararges.ro\/ro\/anaf-a-lansat-in-dezbatere-publica-un-proiect-de-ordin-privind-stabilirea-unor-competente-de-efectuare-a-verificarii-documentare\/","title":{"rendered":"ANAF a lansat \u00een dezbatere public\u0103 un proiect de Ordin privind stabilirea unor competen\u021be de efectuare a verific\u0103rii documentare"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/07\/anaf-a-lansat-in-dezbatere-publica-un-proiect-de-ordin-privind-stabilirea-unor-competente-de-efectuare-s8589-300x182.jpg\" \/><\/p>\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei, pentru consultare public\u0103, un proiect de\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/ORDIN_competenta_vf_doc07072020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Ordin<\/a>\u00a0privind stabilirea unor competen\u021be de efectuare a verific\u0103rii documentare.<!--more--><\/p>\n<p>\u00cen Referatul de aprobare a actului normativ, se men\u021bioneaz\u0103 c\u0103, potrivit prevederilor Cap. V art.148 din Legea nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, pentru stabilirea corect\u0103 a situa\u021biei fiscale a contribuabilului\/pl\u0103titorului, organul fiscal poate proceda la o verificare documentar\u0103 care const\u0103 \u00een efectuarea unei analize de coeren\u021b\u0103 a situa\u021biei fiscale a contribuabilului\/pl\u0103titorului, pe baza documentelor existente la dosarul fiscal al contribuabilului\/pl\u0103titorului, precum \u0219i pe baza oric\u0103ror informa\u021bii \u0219i documente transmise de ter\u021bi sau de\u021binute de organul fiscal, care au relevan\u021b\u0103 pentru determinarea situa\u021biei fiscale.<\/p>\n<p>Din aceste prevederi rezult\u0103 c\u0103, \u00een situa\u021bia \u00een care se constat\u0103 existen\u021ba unui risc fiscal cuantificabil \u00een baza declara\u021biilor depuse de contribuabil\/pl\u0103titor sau a oric\u0103ror documente de\u021binute de organul fiscal sau primite de la ter\u021bi, organele fiscale pot stabili situa\u021bia de fapt fiscal\u0103 prin calcularea unor\u00a0<em>diferen\u021be de crean\u021be fiscale datorate prin emiterea unei decizii de impunere sau dispune m\u0103surile necesare respect\u0103rii prevederilor legale<\/em>.<\/p>\n<p>Citi\u021bi mai multe \u00een\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-lansat-in-dezbatere-publica-un-proiect-de-ordin-privind-stabilirea-unor-competente-de-efectuare-a-verificarii-documentare-s8589\/\" target=\"_blank\" rel=\"noopener noreferrer\">CECCAR Business Magazine<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei, pentru consultare public\u0103, un proiect de\u00a0Ordin\u00a0privind stabilirea unor competen\u021be de efectuare a verific\u0103rii documentare. \u00cen Referatul de aprobare a actului normativ, se men\u021bioneaz\u0103 c\u0103, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2956","post","type-post","status-publish","format-image","hentry","category-articole-ultima-ora","post_format-post-format-image"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2956","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/comments?post=2956"}],"version-history":[{"count":1,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2956\/revisions"}],"predecessor-version":[{"id":2957,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/2956\/revisions\/2957"}],"wp:attachment":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/media?parent=2956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/categories?post=2956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/tags?post=2956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}