{"id":14538,"date":"2020-07-06T21:57:44","date_gmt":"2020-07-06T18:57:44","guid":{"rendered":"https:\/\/www.jmihai.ro\/blog\/?p=14538"},"modified":"2020-07-06T21:57:47","modified_gmt":"2020-07-06T18:57:47","slug":"suspendarea-majorarilor-si-penalitatilor-de-intarziere-a-obligatiilor-fiscale-scadente-intre-21-03-2020-25-10-2020-bonificatiile-la-plata-obligatiilor-fiscale","status":"publish","type":"post","link":"https:\/\/www.jmihai.ro\/blog\/suspendarea-majorarilor-si-penalitatilor-de-intarziere-a-obligatiilor-fiscale-scadente-intre-21-03-2020-25-10-2020-bonificatiile-la-plata-obligatiilor-fiscale\/","title":{"rendered":"Suspendarea Major\u0103rilor \u0218i Penalit\u0103\u021bilor De \u00centarziere  A Obliga\u021biilor Fiscale Scadente \u00centre 21.03.2020 \u2013 25.10.2020.  Bonifica\u021biile La Plata Obliga\u021biilor Fiscale"},"content":{"rendered":"\n<p><em>Articol scris de\u00a0<strong>Alina S<\/strong>., Managing Partner la\u00a0<a rel=\"noreferrer noopener\" href=\"https:\/\/www.adviceaccounting.ro\/\" target=\"_blank\">Advice Accounting<\/a><\/em>\u00a0\u2013 una dintre cele mai experimentate companii de Accounting &amp; Legal din Romania.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>LEGISLA\u021aIE APLICABIL\u0102<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\"><li>Ordonan\u021ba de Urgen\u021b\u0103 a Guvernului nr. 29\/2020 (\u201eOUG nr. 29\/2020\u201d) privind unele m\u0103suri economice \u0219i fiscal-bugetare, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 230 din 21 martie 2020;<\/li><li>Ordonan\u021ba de Urgen\u021b\u0103 a Guvernului nr. 33\/2020 (\u201eOUG nr. 33\/2020\u201d) privind unele m\u0103suri fiscale \u0219i modificarea unor acte normative, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 260 din 30 martie 2020;<\/li><li>Ordonan\u021ba de Urgen\u021b\u0103 a Guvernului nr. 90\/2020 (\u201eOUG nr. 90\/2020\u201d) pentru modificarea Ordonan\u021bei Guvernului nr. 6\/2020 privind instituirea unor facilit\u0103\u021bi fiscale, precum \u0219i pentru modificarea unor acte normative, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 459 din 29 mai 2020;<\/li><li>Ordonan\u021ba de Urgen\u021b\u0103 a Guvernului nr. 99\/2020 (\u201eOUG nr. 99\/2020\u201d) privind unele m\u0103suri fiscale, modificarea unor acte nromative \u0219i prorogarea unor termene, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 551 din 25 iunie 2020.<\/li><\/ol>\n\n\n\n<p>Conform art. VII alin. (1) din OUG nr. 29\/2020, pentru <strong>obliga\u021biile fiscale scadente<\/strong> \u00eencep\u00e2nd cu data de 21 martie 2020 (data intr\u0103rii \u00een vigoare a ordonan\u021bei) <strong>\u0219i neachitate <\/strong><strong>nu se calculeaz\u0103 \u0219i nu se datoreaz\u0103 dob\u00e2nzi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere<\/strong> conform&nbsp;<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/223549\">Codului de procedur\u0103 fiscal\u0103, aprobat prin Legea nr. 207\/2015<\/a>. Potrivit alineatului urm\u0103tor, aceste obliga\u021bii fiscale nu sunt considerate obliga\u021bii fiscale restante.<\/p>\n\n\n\n<p>Varianta de baz\u0103 a art. VII alin. (3) din OUG nr. 29\/2020 a prev\u0103zut ca se suspend\u0103 sau nu \u00eencep m\u0103surile de executare silit\u0103 prin poprire a crean\u021belor bugetare, cu excep\u021bia execut\u0103rilor silite care se aplic\u0103 pentru recuperarea crean\u021belor bugetare stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti pronun\u021bate \u00een materie penal\u0103. M\u0103surile de suspendare a execut\u0103rii silite prin poprire asupra sumelor urm\u0103ribile reprezent\u00e2nd venituri \u0219i disponibilit\u0103\u021bi b\u0103ne\u0219ti se aplic\u0103, prin efectul legii, de c\u0103tre institu\u021biile de credit sau ter\u021bii popri\u021bi, f\u0103r\u0103 alte formalit\u0103\u021bi din partea organelor fiscale.&nbsp;<\/p>\n\n\n\n<p>Prin OUG nr. 99\/2020, dispozi\u021bia de mai sus a fost modificat\u0103 astfel: se suspend\u0103 sau nu \u00eencepe executarea silit\u0103 prin \u00eenfiin\u021barea popririi a crean\u021belor bugetare, cu excep\u021bia execut\u0103rilor silite care se aplic\u0103 pentru recuperarea crean\u021belor bugetare stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive pronun\u021bate \u00een materie penal\u0103, <strong>precum \u0219i a ajutoarelor de stat a c\u0103ror recuperare a fost dispus\u0103 printr-o decizie a Comisiei Europene\/furnizorului ajutorului de stat sau a unei instan\u021be na\u021bionale.<\/strong> M\u0103surile de suspendare a execut\u0103rii silite prin poprire asupra sumelor urm\u0103ribile reprezent\u00e2nd venituri \u0219i disponibilit\u0103\u021bi b\u0103ne\u0219ti se aplic\u0103, prin efectul legii, de c\u0103tre institu\u021biile de credit sau al\u021bi ter\u021bi popri\u021bi, f\u0103r\u0103 alte formalit\u0103\u021bi din partea organelor fiscale.<\/p>\n\n\n\n<p>\u00cen forma sa ini\u021bial\u0103, OUG nr. 29\/2020 prevedea c\u0103 termenul la care \u00eenceteaz\u0103 aceaste dispozi\u021bii tranzitorii (determinate de pandemia Covid-19) este de 30 de zile de la \u00eencetarea st\u0103rii de urgen\u021b\u0103 (deci, teoretic la data de 15 iunie 2020).<\/p>\n\n\n\n<p>Prin OUG nr. 90\/2020 intrat\u0103 \u00een vigoare la data de 29 mai 2020, acest termen <strong>s-a prorogat p\u00e2n\u0103 la 25 iunie 2020 inclusiv<\/strong>, iar prin OUG nr. 99\/2020 intrat\u0103 \u00een vigoare la data de 25 iunie 2020, acela\u0219i termen s-a prorogat p\u00e2n\u0103 la data de <strong>25 octombrie 2020 inclusiv.&nbsp;<\/strong><\/p>\n\n\n\n<p>O alt\u0103 modificare substan\u021bial\u0103 adus\u0103 prin OUG nr. 99\/2020 este cea referitoare la bonfica\u021biile prev\u0103zute de art. 1 din OUG nr. 33\/2020, care prevede \u00een forma actualizat\u0103 \u00een sarcina contribuabililor pl\u0103titori de impozit pe profit, indiferent de sistemul de declarare \u0219i plat\u0103, care pl\u0103tesc impozitul datorat pentru trimestrul I al anului 2020, respectiv pentru plata anticipat\u0103 aferent\u0103 aceluia\u0219i trimestru, p\u00e2n\u0103 la termenul scadent de 25 aprilie 2020 inclusiv, o bonifica\u021bie calculat\u0103 asupra impozitului pe profit datorat, astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>5%<\/strong> pentru contribuabilii mari;<\/li><li><strong>10%<\/strong> pentru contribuabilii mijlocii;<\/li><li><strong>10%<\/strong> pentru ceilal\u021bi contribuabili care nu se \u00eencadreaz\u0103 \u00een niciuna dintre cele dou\u0103 categorii de mai sus.<\/li><\/ul>\n\n\n\n<p>Contribuabilii pl\u0103titori de impozit pe profit, indiferent de sistemul de declarare \u0219i plat\u0103, <strong>precum \u0219i contribuabilii pl\u0103titori de impozit pe venitul micro\u00eentreprinderilor<\/strong>, care achit\u0103 impozitul datorat trimestrial\/plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenele scadente, 25 iulie 2020 inclusiv, pentru trimestrul II, respectiv 25 octombrie 2020 inclusiv, pentru trimestrul III, beneficiaz\u0103 de o bonifica\u021bie de <strong>10%<\/strong> calculat\u0103 asupra impozitului datorat trimestrial\/pl\u0103\u021bii anticipate trimestriale.<\/p>\n\n\n\n<p>De aceea\u0219i facilitate beneficiaz\u0103 \u0219i <strong>contribuabilii care au optat, \u00een conformitate cu legisla\u021bia contabil\u0103 \u00een vigoare, pentru un exerci\u021biu financiar diferit de anul calendaristic<\/strong>, dac\u0103 achit\u0103 impozitul datorat trimestrial\/plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenul scadent cuprins \u00een perioada 25 aprilie-25 iunie 2020 inclusiv \u0219i, respectiv, dac\u0103 achit\u0103 impozitul datorat trimestrial\/plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenul scadent cuprins, dup\u0103 caz, \u00een perioada 26 iunie-25 septembrie 2020 inclusiv \u0219i \u00een perioada 26 septembrie-25 decembrie 2020 inclusiv.<\/p>\n\n\n\n<p>Tot astfel, facilitatea este aplicabil\u0103 \u0219i <strong>contribuabililor care sunt pl\u0103titori de impozit specific anumitor activit\u0103\u021bi,<\/strong> chiar dac\u0103 desf\u0103\u0219oar\u0103 ale activit\u0103\u021bi dec\u00e2t cele corespunz\u0103toare urm\u0103toarelor coduri CAEN:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>5510 (Hoteluri \u0219i alte facilit\u0103\u021bi de cazare similare);<\/li><li>5520 (Facilit\u0103\u021bi de cazare pentru vacan\u021be \u0219i perioade de scurt\u0103 durat\u0103);<\/li><li>5530 (Parcuri pentru rulote, campinguri \u0219i tabere);<\/li><li>5590 (Alte servicii de cazare);<\/li><li>5610 (Restaurante);<\/li><li>5621 (Activit\u0103\u021bi de alimenta\u021bie &#8211; catering pentru evenimente);<\/li><li>5629 (Alte servicii de alimenta\u021bie n.c.a.);&nbsp;<\/li><li>5630 (Baruri \u0219i alte activit\u0103\u021bi de servire a b\u0103uturilor).<\/li><\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Articol scris de\u00a0Alina S., Managing Partner la\u00a0Advice Accounting\u00a0\u2013 una dintre cele mai experimentate companii de Accounting &amp; Legal din Romania. LEGISLA\u021aIE APLICABIL\u0102 Ordonan\u021ba de Urgen\u021b\u0103 a Guvernului nr. 29\/2020 (\u201eOUG nr. 29\/2020\u201d) privind unele m\u0103suri economice \u0219i fiscal-bugetare, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 230 din 21 martie 2020; Ordonan\u021ba de Urgen\u021b\u0103 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4],"tags":[3831,3830],"class_list":["post-14538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chestiuni-zilnice","tag-ajutoare-de-stat","tag-obligatii-fiscale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Suspendarea Major\u0103rilor \u0218i Penalit\u0103\u021bilor De \u00centarziere A Obliga\u021biilor Fiscale Scadente \u00centre 21.03.2020 \u2013 25.10.2020. 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Bonifica\u021biile La Plata Obliga\u021biilor Fiscale | J. Mihai","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.jmihai.ro\/blog\/suspendarea-majorarilor-si-penalitatilor-de-intarziere-a-obligatiilor-fiscale-scadente-intre-21-03-2020-25-10-2020-bonificatiile-la-plata-obligatiilor-fiscale\/","og_locale":"en_US","og_type":"article","og_title":"Suspendarea Major\u0103rilor \u0218i Penalit\u0103\u021bilor De \u00centarziere A Obliga\u021biilor Fiscale Scadente \u00centre 21.03.2020 \u2013 25.10.2020. Bonifica\u021biile La Plata Obliga\u021biilor Fiscale | J. Mihai","og_description":"Articol scris de\u00a0Alina S., Managing Partner la\u00a0Advice Accounting\u00a0\u2013 una dintre cele mai experimentate companii de Accounting &amp; Legal din Romania. 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