{"id":10828,"date":"2022-09-20T07:51:04","date_gmt":"2022-09-20T05:51:04","guid":{"rendered":"https:\/\/ceccarconstanta.ro\/ro\/?p=10828"},"modified":"2022-09-20T07:51:07","modified_gmt":"2022-09-20T05:51:07","slug":"anaf-propune-modificari-la-formularul-tipizat-proces-verbal-de-constatare-si-sanctionare-a-contraventiilor-utilizat-in-activitatea-de-verificare-a-situatiei-fiscale-personale","status":"publish","type":"post","link":"https:\/\/ceccarconstanta.ro\/ro\/anaf-propune-modificari-la-formularul-tipizat-proces-verbal-de-constatare-si-sanctionare-a-contraventiilor-utilizat-in-activitatea-de-verificare-a-situatiei-fiscale-personale\/","title":{"rendered":"ANAF propune modific\u0103ri la formularul tipizat \u201eProces-verbal de constatare \u0219i sanc\u021bionare a contraven\u021biilor\u201d utilizat \u00een activitatea de verificare a situa\u021biei fiscale personale"},"content":{"rendered":"
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Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune, printr-un<\/span>\u00a0proiect de Ordin<\/a>\u00a0publicat pe site-ul institu\u021biei,\u00a0modificarea OPANAF nr. 1.036\/2021, pentru aprobarea formularului tipizat \u201eProces-verbal de constatare \u0219i sanc\u021bionare a contraven\u021biilor\u201d utilizat \u00een activitatea de verificare a situa\u021biei fiscale personale<\/em>. Ini\u021biatorii men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103 verificarea situa\u021biei fiscale personale cu privire la impozitul pe venit reprezint\u0103 ansamblul activit\u0103\u021bilor desf\u0103\u0219urate de organul fiscal av\u00e2nd ca obiect examinarea totalit\u0103\u021bii drepturilor \u0219i a obliga\u021biilor de natur\u0103 patrimonial\u0103, a fluxurilor de trezorerie \u0219i a altor elemente relevante pentru stabilirea situa\u021biei fiscale reale a persoanei fizice verificate \u0219i se realizeaz\u0103 \u00een conformitate cu prevederile art. 138 din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, coroborate cu prevederile OPANAF nr. 675\/2018 privind aprobarea metodelor indirecte de stabilire a veniturilor \u0219i a procedurii de aplicare a acestora.<\/span><\/p>\n

Potrivit prevederilor art. 336 alin. (1), lit. s) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, nerespectarea de c\u0103tre persoana supus\u0103 verific\u0103rii situa\u021biei fiscale personale a obliga\u021biei de a depune declara\u021bia de patrimoniu \u0219i de venituri, potrivit art. 138 alin. (7), constituie contraven\u021bie \u0219i se sanc\u021bioneaz\u0103 cu amend\u0103 conform art. 336 alin. (2), lit. i) din acela\u0219i act normativ.<\/span><\/p>\n

Cite\u0219te mai mult \u00een<\/span>\u00a0CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"

Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune, printr-un\u00a0proiect de Ordin\u00a0publicat pe site-ul institu\u021biei,\u00a0modificarea OPANAF nr. 1.036\/2021, pentru aprobarea formularului tipizat \u201eProces-verbal de constatare \u0219i sanc\u021bionare a contraven\u021biilor\u201d utilizat \u00een activitatea de verificare a situa\u021biei fiscale […]<\/p>\n","protected":false},"author":8,"featured_media":10829,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/posts\/10828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/comments?post=10828"}],"version-history":[{"count":2,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/posts\/10828\/revisions"}],"predecessor-version":[{"id":10831,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/posts\/10828\/revisions\/10831"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/media\/10829"}],"wp:attachment":[{"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/media?parent=10828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/categories?post=10828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarconstanta.ro\/ro\/wp-json\/wp\/v2\/tags?post=10828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}