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Principalele aspecte fiscale de care trebuie sa tii cont in orice domeniu



Fara a fi consultant fiscal sau contabil, e bine sa stapanesti cateva notiuni de baza din Codul Fiscal, de care cu siguranta te vei lovi atunci cand gestionezi o afacere. Acest sumar nu isi propune redarea in detaliu a prevederilor Legii 571/2003, ci evidentierea catorva elemente principale, utile in activitatea oricarei societati. Textul integral al Codului Fiscal si Normelor Metodologice de aplicare – actualizate la 1 iulie 2010 -, precum si Codul de Procedura Fiscala, sunt disponibile pe site-ul ANAF, in sectiunea Legislatie. Materialul este actualizat la 1 iulie 2010 cu OUG 54/2010, OUG 58/ 2010 si OUG 59/2010.

Impozit pe Profit

Anul fiscal

  • Anul fiscal este anul calendaristic.

Cota de impozit

  • Cota de impozit pe profit care se aplica asupra profitului impozabil este de 16%, cu exceptiile prevazute in Art. 38 din Codul Fiscal

Impozitul minim

  • Contribuabilii care desfasoara activitati de natura barurilor de noapte, cluburilor de noapte, discotecilor, cazinourilor sau pariurilor sportive, inclusiv persoanele juridice care realizeaza aceste venituri in baza unui contract de asociere, si in cazul carora impozitul pe profit datorat pentru activitatile prevazute in acest articol este mai mic decat 5% din veniturile respective sunt obligati la plata unui impozit de 5% aplicat acestor venituri inregistrate.
  • Contribuabilii, cu exceptiile prevazute in Codul Fiscal, in cazul carora impozitul pe profit este mai mic decat suma impozitului minim pentru transa de venituri totale corespunzatoare, sunt obligati la plata impozitului la nivelul acestei sume.
Venituri totale anuale (lei) Impozit minim anual (lei)
0— 52.000 2.200
52.001—215.000 4.300
215.001—430.000 6.500
430.001—4.300.000 8.600
4.300.001—21.500.000 11.000
21.500.001—129.000.000 22.000
Peste 129.000.001 43.000

Scutirea de impozit a profitului reinvestit

  • Profitul investit in productia si/sau achizitia de echipamente tehnologice (masini, utilaje si instalatii de lucru), astfel cum sunt prevazute in subgrupa 2.1 din Catalogul privind clasificarea si duratele normale de functionare a mijloacelor fixe, folosite in scopul obtinerii de venituri impozabile, este scutit de impozit.
  • Profitul investit potrivit alin. (1) reprezinta soldul contului de profit si pierdere, respectiv profitul contabil cumulat de la inceputul anului, utilizat in acest scop in anul efectuarii investitiei. Scutirea de impozit pe profit aferenta investitiilor realizate se acorda in limita impozitului pe profit datorat pentru perioada respectiva.

Cheltuieli

  • Pentru determinarea profitului impozabil sunt considerate cheltuieli deductibile numai cheltuielile efectuate in scopul realizarii de venituri impozabile, inclusiv cele reglementate prin acte normative in vigoare
  • Urmatoarele cheltuieli au deductibilitate limitata:
    • cheltuielile de protocol in limita unei cote de 2% aplicata asupra diferentei rezultate dintre totalul veniturilor impozabile si totalul cheltuielilor aferente veniturilor impozabile, altele decat cheltuielile de protocol si cheltuielile cu impozitul pe profit
    • suma cheltuielilor cu indemnizatia de deplasare acordata salariatilor pentru deplasari in Romania si in strainatate, in limita a de 2,5 ori nivelul legal stabilit pentru institutiile publice
    • cheltuielile sociale, in limita unei cote de pana la 2%, aplicata asupra valorii cheltuielilor cu salariile personalului
    • perisabilitatile, in limitele stabilite de organele de specialitate ale administratiei centrale, impreuna cu institutiile de specialitate, cu avizul Ministerului Finantelor Publice
    • cheltuielile reprezentand tichetele de masa acordate de angajatori, potrivit legii
    • cheltuielile cu provizioane si rezerve, in limita prevazuta la art. 22 din Codul Fiscal
    • cheltuielile cu dobanda si diferentele de curs valutar, in limita prevazuta la art. 23 din Codul Fiscal
    • amortizarea, in limita prevazuta la art. 24 din Codul Fiscal
    • cheltuielile efectuate in numele unui angajat, la schemele de pensii facultative, in limita unei sume reprezentand echivalentul in lei a 400 euro intr-un an fiscal, pentru fiecare participant
    • cheltuielile cu primele de asigurare voluntara de sanatate, in limita unei sume reprezentand echivalentul in lei a 250 euro intr-un an fiscal, pentru fiecare participant
    • cheltuielile pentru functionarea, intretinerea si repararea locuintelor de serviciu situate in localitatea unde se afla sediul social sau unde societatea are sedii secundare, deductibile in limita corespunzatoare suprafetelor construite prevazute de Legea locuintei nr. 114/1996, republicata, cu modificarile si completarile ulterioare, care se majoreaza din punct de vedere fiscal cu 10%
    • cheltuielile de functionare, intretinere si reparatii aferente unui sediu aflat in locuinta proprietate personala a unei persoane fizice, folosita si in scop personal, deductibile in limita corespunzatoare suprafetelor puse la dispozitia societatii in baza contractelor incheiate intre parti, in acest scop
    • cheltuielile de functionare, intretinere si reparatii, exclusiv cele privind combustibilul, aferente autoturismelor folosite de persoanele cu funcții de conducere si de administrare ale persoanei juridice, deductibile limitat la cel mult un singur autoturism aferent fiecarei persoane cu astfel de atributii.
  • Urmatoarele cheltuieli nu sunt deductibile:
    • cheltuielile inregistrate in contabilitate, care nu au la baza un document justificativ, potrivit legii, prin care sa se faca dovada efectuarii operatiunii sau intrarii in gestiune, dupa caz, potrivit normelor
    • cheltuielile privind bunurile de natura stocurilor sau a activelor corporale constatate lipsa din gestiune ori degradate, neimputabile, pentru care nu au fost incheiate contracte de asigurare, precum si taxa pe valoarea adaugata aferenta, daca aceasta este datorata
    • cheltuielile cu serviciile de management, consultanta, asistenta sau alte prestari de servicii, pentru care contribuabilii nu pot justifica necesitatea prestarii acestora in scopul activitatilor desfasurate si pentru care nu sunt incheiate contracte
    • in perioada 1 mai 2009—31 decembrie 2010, cheltuielile privind combustibilul pentru vehiculele rutiere motorizate care sunt destinate exclusiv pentru transportul rutier de persoane, cu o greutate maxima autorizata care sa nu depaseasca 3.500 kg si care sa nu aiba mai mult de 9 scaune de pasageri, incluzand si scaunul șoferului, aflate in proprietatea sau in folosinta contribuabilului, cu excepția situatiei in care vehiculele se inscriu in oricare dintre urmatoarele categorii:

1. vehiculele utilizate exclusiv pentru: interventie, reparatii, paza și protectie, curierat, transport de personal la si de la locul de desfasurare a activitatii, precum si vehiculele special adaptate pentru a fi utilizate drept care de reportaj, vehiculele utilizate de agenti de vanzari si de agenti de recrutare a fortei de munca;

2. vehiculele utilizate pentru transportul de persoane cu plata, inclusiv pentru activitatea de taxi;

3. vehiculele utilizate pentru inchirierea catre alte persoane, inclusiv pentru desfasurarea activitatii de instruire in cadrul scolilor de soferi.

  • Alte cheltuieli prevazute in Codul Fiscal

Pierderi fiscale

  • Pierderea anuala, stabilita prin declaratia de impozit pe profit, se recupereaza din profiturile impozabile obtinute in urmatorii 5 ani consecutivi. Recuperarea pierderilor se va efectua in ordinea inregistrarii acestora, la fiecare termen de plata a impozitului pe profit, potrivit prevederilor legale in vigoare din anul inregistrarii acestora.

Declararea si retinerea impozitului pe dividende

  • O persoana juridica romana care plateste dividende catre o persoana juridica romana are obligatia sa retina, sa declare si sa plateasca impozitul pe dividende, retinut catre bugetul de stat, astfel cum se prevede in prezentul articol.
  • Impozitul pe dividende se stabileste prin aplicarea unei cote de impozit de 16% asupra dividendului brut platit catre o persoana juridica romana.
  • Prevederile prezentului articol nu se aplica in cazul dividendelor platite de o persoana juridica romana unei alte persoane juridice romane, daca beneficiarul dividendelor detine, la data platii dividendelor, minimum 10% din titlurile de participare ale celeialte persoane juridice, pe o perioada de 2 ani impliniti pana la data platii acestora inclusiv
  • Cota de impozit de 16% se aplica si asupra sumelor distribuite/ platite fondurilor deschise de investitii 

Impozitul pe Venit

Cota de impozitare

  • Cota de impozit este de 16% si se aplica asupra venitului impozabil corespunzator fiecarei surse din fiecare categorie pentru determinarea impozitului pe veniturile din: activitati independente; salarii; cedarea folosintei bunurilor; investitii; pensii; activitati agricole; premii; alte surse

Venituri din salarii

  • Urmatoarele sume nu sunt incluse in veniturile salariale si nu sunt impozabile, in intelesul impozitului pe venit:
    • ajutoarele de inmormantare, ajutoarele pentru nastere, veniturile reprezentand cadouri pentru copiii minori ai salariatilor, contravaloarea transportului la si de la locul de munca al salariatului, precum si alte ajutoare stipulate de Codul Fiscal
    • cheltuielile efectuate de angajator pentru pregatirea profesionala si perfectionarea angajatului legata de activitatea desfasurata de acesta pentru angajator
    • costul abonamentelor telefonice si al convorbirilor telefonice, inclusiv cartelele telefonice, efectuate in vederea indeplinirii sarcinilor de serviciu
    • avantajele sub forma dreptului la stock options plan, la momentul acordarii si la momentul exercitarii acestora
    • sumele primite conform legii pentru acoperirea cheltuielilor de mutare in interes de serviciu
    • alte sume prevazute in art. 55 din Codul Fiscal
  • Platitorii de salarii si de venituri asimilate salariilor au obligatia de a calcula si de a retine impozitul aferent veniturilor fiecarei luni la data efectuarii platii acestor venituri, precum si de a-l vira la bugetul de stat pana la data de 25 inclusiv a lunii urmatoare celei pentru care se platesc aceste venituri.
  • Platitorul de venituri are obligatia sa completeze fisele fiscale, pe intreaga durata de efectuare a platii salariilor. Platitorul este obligat sa pastreze fisele fiscale pe intreaga durata a angajarii si sa transmita organului fiscal competent o copie, pentru fiecare an, pana in ultima zi a lunii februarie a anului curent, pentru anul fiscal expirat. Modelul si continutul formularelor se aproba prin ordin al ministrului finantelor publice.

Taxa pe Valoarea Adaugata

Operatiuni impozabile

  • Din punct de vedere al taxei sunt operatiuni impozabile in Romania cele care indeplinesc cumulativ urmatoarele conditii:
    • operatiunile care, in sensul art. 128 - 130, constituie sau sunt asimilate cu o livrare de bunuri sau o prestare de servicii, in sfera taxei, efectuate cu plata;
    • locul de livrare a bunurilor sau de prestare a serviciilor este considerat a fi in Romania, in conformitate cu prevederile art. 132 si 133;
    • livrarea bunurilor sau prestarea serviciilor este realizata de o persoana impozabila, astfel cum este definita la art. 127 alin. (1), actionand ca atare;
    • livrarea bunurilor sau prestarea serviciilor sa rezulte din una dintre activitatile economice prevazute la art. 127 alin. (2);
  • Este, de asemenea, operatiune impozabila si importul de bunuri efectuat in Romania de orice persoana, daca locul importului este in Romania, potrivit art. 132.
  • Alte operatiuni impozabile conform Art. 126 din Codul Fiscal

Cotele de taxa

  • Cota standard este de 24% si se aplica asupra bazei de impozitare pentru operatiunile impozabile care nu sunt scutite de taxa sau care nu sunt supuse cotelor reduse.
  • Cota redusa de 9% se aplica asupra bazei de impozitare pentru urmatoarele prestari de servicii si/sau livrari de bunuri:
    • serviciile constand in permiterea accesului la castele, muzee, case memoriale, monumente istorice, monumente de arhitectura si arheologice, gradini zoologice si botanice, targuri, expozitii si evenimente culturale, cinematografe, altele decat cele scutite conform art. 141 alin. (1) lit. m);
    • livrarea de manuale scolare, carti, ziare si reviste, cu exceptia celor destinate exclusiv sau in principal publicitatii;
    • livrarea de proteze si accesorii ale acestora, cu exceptia protezelor dentare;
    • livrarea de produse ortopedice;
    • livrarea de medicamente de uz uman si veterinar;
    • cazarea in cadrul sectorului hotelier sau al sectoarelor cu functie similara, inclusiv inchirierea terenurilor amenajate pentru camping.

Regimul deducerilor

  • Dreptul de deducere ia nastere la momentul exigibilitatii taxei
  • Orice persoana impozabila are dreptul sa deduca taxa aferenta achizitiilor, daca acestea sunt destinate utilizarii in folosul urmatoarelor operatiuni:
    • operatiuni taxabile;
    • operatiuni rezultate din activitati economice pentru care locul livrarii/prestarii se considera ca fiind in strainatate, daca taxa ar fi deductibila, in cazul in care aceste operatiuni ar fi fost realizate in Romania;
    • operatiuni scutite de taxa, conform art. 143, art. 144  si art. 1441;
    • operatiuni scutite de taxa, conform art. 141 alin. (2) lit. a) pct. 1 - 5 si lit. b), in cazul in care cumparatorul ori clientul este stabilit in afara Comunitatii sau in cazul in care aceste operatiuni sunt in legatura directa cu bunuri care vor fi exportate intr-un stat din afara Comunitatii, precum si in cazul operatiunilor efectuate de intermediari care actioneaza in numele si in contul altei persoane, atunci cand acestia intervin in derularea unor astfel de operatiuni;
    • operatiunile prevazute la art. 128 alin. (7) si la art. 129  alin. (7), daca taxa s-ar fi aplicat transferului respectiv.
  • Limitari speciale ale dreptului de deducere:
    • in cazul vehiculelor rutiere motorizate care o greutate maxima autorizata care sa nu depaseasca 3.500 kg si care sa nu aiba mai mult de 9 scaune de pasageri, incluzand si scaunul șoferului, nu se deduce taxa pe valoarea adaugata aferenta achizitiilor acestor vehicule si nici taxa aferenta achizitiilor de combustibil destinat utilizarii pentru vehiculele care au aceleasi caracteristici, aflate in proprietatea sau in folosinta persoanei impozabile, cu exceptia vehiculelor care se inscriu in oricare dintre urmatoarele categorii:

a) vehiculele utilizate exclusiv pentru: interventie, reparatii, paza si protectie, curierat, transport de personal la si de la locul de desfasurare a activitatii, precum si vehiculele special adaptate pentru a fi utilizate drept care de reportaj, vehiculele utilizate de agenti de vanzari si de agenti de recrutare a fortei de munca;

b) vehiculele utilizate pentru transportul de persoane cu plata, inclusiv pentru activitatea de taxi;

c) vehiculele utilizate pentru prestarea de servicii cu plata, inclusiv pentru inchirierea catre alte persoane, instruirea de catre scolile de soferi, transmiterea folosintei in cadrul unui contract de leasing financiar sau operational;

d) vehiculele utilizate in scop comercial, respectiv in vederea revanzarii.

Inregistrarea persoanelor impozabile in scopuri de TVA

  • Persoana impozabila care are sediul activitatii economice in Romania si realizeaza sau intentioneaza sa realizeze o activitate economica ce implica operatiuni taxabile si/sau scutite de taxa pe valoarea adaugata cu drept de deducere trebuie sa solicite inregistrarea in scopuri de TVA la organul fiscal competent, denumita in continuare inregistrare normala in scopuri de taxa, dupa cum urmeaza:
    • inainte de realizarea unor astfel de operatiuni, in urmatoarele cazuri:

1. daca declara ca urmeaza sa realizeze o cifra de afaceri care atinge sau depaseste plafonul de scutire prevazut la art. 152 alin. (1), cu privire la regimul special de scutire pentru intreprinderile mici;

2. daca declara ca urmeaza sa realizeze o cifra de afaceri inferioara plafonului de scutire prevazut la art. 152 alin. (1), dar opteaza pentru aplicarea regimului normal de taxa;

  • daca in cursul unui an calendaristic atinge sau depaseste plafonul de scutire prevazut la art. 152 alin. (1), in termen de 10 zile de la sfarsitul lunii in care a atins sau a depasit acest plafon;
  • daca cifra de afaceri realizata in cursul unui an calendaristic este inferioara plafonului de scutire prevazut la art. 152 alin. (1), dar opteaza pentru aplicarea regimului normal de taxa;
  • daca efectueaza operatiuni scutite de taxa si opteaza pentru taxarea acestora, conform art. 141 alin. (3).

Facturarea

  • Persoana impozabila care efectueaza o livrare de bunuri sau o prestare de servicii, alta decat o livrare/prestare fara drept de deducere a taxei, conform art. 141 alin. (1) si (2), trebuie sa emita o factura catre fiecare beneficiar, cel tarziu pana in cea de-a 15-a zi a lunii urmatoare celei in care ia nastere faptul generator al taxei, cu exceptia cazului in care factura a fost deja emisa. De asemenea, persoana impozabila trebuie sa emita o factura catre fiecare beneficiar pentru suma avansurilor incasate in legatura cu o livrare de bunuri sau o prestare de servicii, cel tarziu pana in cea de-a 15-a zi a lunii urmatoare celei in care a incasat avansurile, cu exceptia cazului in care factura a fost deja emisa.
  • Factura cuprinde in mod obligatoriu urmatoarele informatii:
    • numarul de ordine, in baza uneia sau mai multor serii, care identifica factura in mod unic;
    • data emiterii facturii;
    • data la care au fost livrate bunurile/prestate serviciile sau data incasarii unui avans, in masura in care aceasta data difera de data emiterii facturii;
    • denumirea/numele, adresa si codul de inregistrare in scopuri de TVA sau, dupa caz, codul de identificare fiscala, ale persoanei impozabile care emite factura;
    • denumirea/numele furnizorului/prestatorului care nu este stabilit in Romania si care si-a desemnat un reprezentant fiscal, precum si denumirea/numele, adresa si codul de inregistrare in scopuri de TVA, conform  art. 153, ale reprezentantului fiscal;
    • denumirea/numele si adresa beneficiarului bunurilor sau serviciilor, precum si codul de inregistrare in scopuri de TVA sau codul de identificare fiscala ale beneficiarului, daca acesta este o persoana impozabila sau o persoana juridica neimpozabila;
    • denumirea/numele beneficiarului care nu este stabilit in Romania si care si-a desemnat un reprezentant fiscal, precum si denumirea/numele, adresa si codul de inregistrare prevazut la  art. 153 ale reprezentantului fiscal;
    • denumirea si cantitatea bunurilor livrate, denumirea serviciilor prestate, precum si particularitatile prevazute la art. 1251 alin. (3) in definirea bunurilor, in cazul livrarii intracomunitare de mijloace de transport noi;
    • baza de impozitare a bunurilor si serviciilor sau, dupa caz, avansurile facturate, pentru fiecare cota, scutire sau operatiune netaxabila, pretul unitar, exclusiv taxa, precum si rabaturile, remizele, risturnele si alte reduceri de pret;
    • indicarea cotei de taxa aplicate si a sumei taxei colectate, exprimate in lei, in functie de cotele taxei;
    • in cazul in care nu se datoreaza taxa, trimiterea la dispozitiile aplicabile din prezentul titlu sau din Directiva 112 sau orice alta mentiune din care sa rezulte ca livrarea de bunuri sau prestarea de servicii face obiectul unei scutiri sau a procedurii de taxare inversa;
    • in cazul in care se aplica regimul special pentru agentiile de turism, trimiterea la art. 1521, la art. 306 din Directiva 112 sau orice alta referinta care sa indice faptul ca a fost aplicat regimul special;
    • daca se aplica unul dintre regimurile speciale pentru bunuri second-hand, opere de arta, obiecte de colectie si antichitati, trimiterea la art. 1522, la art. 313, 326 ori 333 din Directiva 112 sau orice alta referinta care sa indice faptul ca a fost aplicat unul dintre regimurile respective;
    • o referire la alte facturi sau documente emise anterior, atunci cand se emit mai multe facturi sau documente pentru aceeasi operatiune.
  • Semnarea si stampilarea facturilor nu sunt obligatorii.
  • Persoana impozabila este scutita de obligatia emiterii facturii, pentru urmatoarele operatiuni, cu exceptia cazului in care beneficiarul solicita factura:
    • transportul persoanelor cu taximetre, precum si transportul persoanelor pe baza biletelor de calatorie sau a abonamentelor;
    • livrarile de bunuri prin magazinele de comert cu amanuntul si prestarile de servicii catre populatie, consemnate in documente, fara nominalizarea cumparatorului;
  • Societatile inregistrate ca platitoare de TVA au obligatia declararii lunare a tuturorfacturilor emise sau primite, declaratie care are termen 25 a lunii urmatoare , indiferent daca au ca perioada fiscala trimestrul pentru declararea si plata TVA

Decontul de taxa

  • Persoanele inregistrate conform art. 153 trebuie sa depuna la organele fiscale competente, pentru fiecare perioada fiscala, un decont de taxa, pana la data de 25 inclusiv a lunii urmatoare celei in care se incheie perioada fiscala respectiva.

Declaratia recapitulativa

  • Orice persoana impozabila inregistrata in scopuri de TVA conform art. 153 sau art. 1531 trebuie sa intocmeasca si sa depuna la organele fiscale competente, pana la data de 15 inclusiv a lunii urmatoare unei luni calendaristice, o declaratie recapitulativa in care mentioneaza:
    • livrarile intracomunitare scutite de taxa in conditiile prevazute la art. 143 alin. (2) lit. a) si d), pentru care exigibilitatea taxei a luat nastere in luna calendaristica respectiva;
    • livrarile de bunuri efectuate in cadrul unei operatiuni triunghiulare prevazute la art. 1321 alin. (5) efectuate in statul membru de sosire a bunurilor si care se declara drept livrari intracomunitare cu cod T, pentru care exigibilitatea de taxa a luat nastere in luna calendaristica respectiva;
    • prestarile de servicii prevazute la art. 133 alin. (2) efectuate in beneficiul unor persoane impozabile nestabilite in Romania, dar stabilite in Comunitate, altele decat cele scutite de TVA in statul membru in care acestea sunt impozabile, pentru care exigibilitatea de taxa a luat nastere in luna calendaristica respectiva;
    • achizitiile intracomunitare de bunuri taxabile, pentru care exigibilitatea de taxa a luat nastere in luna calendaristica respectiva;
    • achizitiile de servicii prevazute la art. 133 alin. (2), efectuate de persoane impozabile din Romania care au obligatia platii taxei conform art. 150 alin. (2), pentru care exigibilitatea de taxa a luat nastere in luna calendaristica respectiva, de la persoane impozabile nestabilite in Romania, dar stabilite in Comunitate

Accize si alte taxe speciale

Sfera de aplicare

  • Accizele armonizate sunt taxe speciale de consum care se datoreaza bugetului de stat pentru urmatoarele produse provenite din productia interna sau din import:
    • bere;
    • vinuri;
    • bauturi fermentate, altele decat bere si vinuri;
    • produse intermediare;
    • alcool etilic;
    • tutun prelucrat;
    • produse energetice;
    • energie electrica.

Alte precizari

  • Este interzisa producerea de produse accizabile in afara antrepozitului fiscal.
  • Este interzisa detinerea unui produs accizabil in afara antrepozitului fiscal, daca acciza pentru acel produs nu a fost platita.

Impozite si taxe locale

Impozite si taxe locale

  • Impozitele si taxele locale sunt dupa cum urmeaza:
    • impozitul pe cladiri;
    • impozitul pe teren;
    • taxa asupra mijloacelor de transport;
    • taxa pentru eliberarea certificatelor, avizelor si autorizatiilor;
    • taxa pentru folosirea mijloacelor de reclama si publicitate;
    • impozitul pe spectacole;
    • taxa hoteliera;
    • taxe speciale;alte taxe locale
  • Impozitele si taxele locale, precum si amenzile si penalitatile aferente acestora constituie integral venituri la bugetele locale ale unitatilor administrativ-teritoriale.

Alte precizari de natura fiscala

Inregistrarea fiscala (Codul de Procedura Fiscala)

  • Orice persoana sau entitate care este subiect intr-un raport juridic fiscal se inregistreaza fiscal primind un cod de identificare fiscala
  • Declaratia de inregistrare fiscala se depune in termen de 30 de zile de la:
    • data infiintarii potrivit legii, in cazul persoanelor juridice, asocierilor si altor entitati fara personalitate juridica;
    • data eliberarii actului legal de functionare, data inceperii activitatii, data obtinerii primului venit sau dobandirii calitatii de angajator, dupa caz, in cazul persoanelor fizice.
  • Pe baza declaratiei de inregistrare fiscala, organul fiscal competent din subordinea Agentiei Nationale de Administrare Fiscala elibereaza certificatul de inregistrare fiscala, in termen de 15 zile de la data depunerii declaratiei. In certificatul de inregistrare fiscala se inscrie obligatoriu codul de identificare fiscala.
  • Contribuabilii care realizeaza venituri din activitatea de comert sau prestari de servicii catre populatie sunt obligati sa afiseze certificatul de inregistrare fiscala in locurile unde se desfasoara activitatea.

Declararea punctelor de lucru la Administratia Fiscala (Legea 273/2006)

  • Platitorii de impozite si taxe care au organizate puncte de lucru stabile cu minimum 5 angajati pentru respectivul punct de lucru sunt obligati sa solicite inregistrarea fiscala a acestora, ca platitor de impozit pe venituri din salarii, la organul fiscal in a carui raza teritoriala se afla punctul de lucru.
  • Solicitarea se face in termen de 15 zile de la data infiintarii, pentru punctele de lucru nou-infiintate.
  • Platitorii de impozite si taxe prevazuti in acest alineat au obligatia sa organizeze evidenta contabila corespunzatoare pentru determinarea impozitului pe venitul din salarii calculat, retinut si varsat.
  • „Declarația de inregistrare fiscala/ Declarația de mențiuni pentru sediile secundare (Formular 060) se depune direct sau prin imputernicit/reprezentant legal/ reprezentant fiscal la registratura organului fiscal competent sau la poșta prin scrisoare recomandata, la termenele stabilite de legislația in vigoare. Organul fiscal competent este organul fiscal in a carui raza teritoriala se afla punctul de lucru.

Inspectia fiscala (Codul de Procedura Fiscala)

  • Formele de inspectie fiscala sunt:
    • inspectia fiscala generala, care reprezinta activitatea de verificare a tuturor obligatiilor fiscale ale unui contribuabil, pentru o perioada de timp determinata;
    • inspectia fiscala partiala, care reprezinta activitatea de verificare a uneia sau mai multor obligatii fiscale, pentru o perioada de timp determinata.
  • In realizarea atributiilor, inspectia fiscala poate aplica urmatoarele proceduri de control:
    • controlul inopinat, care consta in activitatea de verificare faptica si documentara, in principal, ca urmare a unei sesizari cu privire la existenta unor fapte de incalcare a legislatiei fiscale, fara anuntarea in prealabil a contribuabilului;
    • controlul incrucisat, care consta in verificarea documentelor si operatiunilor impozabile ale contribuabilului, in corelatie cu cele detinute de alte persoane; controlul incrucisat poate fi si inopinat.
  • La finalizarea controlului inopinat sau incrucisat se incheie proces-verbal
  • Inaintea desfasurarii inspectiei fiscale, organul fiscal are obligatia sa instiinteze contribuabilul in legatura cu actiunea care urmeaza sa se desfasoare, prin transmiterea unui aviz de inspectie fiscala.
  • Avizul de inspectie fiscala se comunica contribuabilului, in scris, inainte de inceperea inspectiei fiscale, astfel:
    • cu 30 de zile pentru marii contribuabili;
    • cu 15 zile pentru ceilalti contribuabili.
  • Inspectia fiscala se desfasoara, de regula, in spatiile de lucru ale contribuabilului. Contribuabilul trebuie sa puna la dispozitie un spatiu adecvat, precum si logistica necesara desfasurarii inspectiei fiscale.
  • Durata efectuarii inspectiei fiscale este stabilita de organele de inspectie fiscala sau, dupa caz, de compartimentele de specialitate ale autoritatilor administratiei publice locale, in functie de obiectivele inspectiei, si nu poate fi mai mare de 3 luni.
  • In cazul marilor contribuabili sau al celor care au sedii secundare, durata inspectiei nu poate fi mai mare de 6 luni.

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