{"id":3216,"date":"2020-07-08T14:20:20","date_gmt":"2020-07-08T12:20:20","guid":{"rendered":"https:\/\/ceccarsuceava.ro\/ro\/?p=3216"},"modified":"2020-07-08T14:20:20","modified_gmt":"2020-07-08T12:20:20","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:\/\/ceccarsuceava.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":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e1eac6af200\" class=\"fw-col-sm-8 tf-sh-fd9ed202e462fd0b5ebc4633f518d653\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-a6714eea6d7fc8c29a2423d03358bcb8 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<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.<\/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\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1eac6af924\" class=\"fw-col-sm-4 tf-sh-338072c0de2bca78147d4204ddd141b5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/anaf0807.jpg\"  alt=\"anaf0807\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/anaf0807.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"182\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/anaf0807-300x182.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/anaf0807-300x182.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/anaf0807-300x182.jpg 300w, https:\/\/ceccarsuceava.ro\/ro\/wp-content\/uploads\/2020\/07\/anaf0807.jpg 300w\"   alt=\"anaf0807\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\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":3217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/3216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/comments?post=3216"}],"version-history":[{"count":2,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/3216\/revisions"}],"predecessor-version":[{"id":3219,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/posts\/3216\/revisions\/3219"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/media\/3217"}],"wp:attachment":[{"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/media?parent=3216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/categories?post=3216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarsuceava.ro\/ro\/wp-json\/wp\/v2\/tags?post=3216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}