{"id":2246,"date":"2020-03-31T16:37:50","date_gmt":"2020-03-31T14:37:50","guid":{"rendered":"https:\/\/ceccargalati.ro\/ro\/?p=2246"},"modified":"2020-03-31T16:37:50","modified_gmt":"2020-03-31T14:37:50","slug":"sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-acte-normative-publicata-in-monitorul-oficial-partea-i-nr-260-din-30-martie-2020-2","status":"publish","type":"post","link":"https:\/\/ceccargalati.ro\/ro\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-acte-normative-publicata-in-monitorul-oficial-partea-i-nr-260-din-30-martie-2020-2\/","title":{"rendered":"Sinteza principalelor prevederi ale OUG nr. 33\/2020 privind unele m\u0103suri fiscale \u0219i modificarea unor acte normative, publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 260 din 30 martie 2020"},"content":{"rendered":"<div class=\"post-content\" style=\"text-align: justify;\"><strong><a href=\"http:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-17314\" src=\"http:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182.jpg\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" srcset=\"http:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182.jpg 300w, http:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-150x91.jpg 150w, http:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149.jpg 660w\" alt=\"\" width=\"300\" height=\"182\" \/><\/a><a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/ceccar-j85\/\"><img decoding=\"async\" class=\"alignleft\" src=\"http:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/03\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-a6149-300x182.jpg\" \/>CECCAR<\/a><\/strong><br \/>\n<strong>Conf. univ. dr.\u00a0<a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\">Marcel\u00a0VULPOI<\/a>,\u00a0expert contabil<\/strong><br \/>\n<strong>reprezentant al CECCAR \u00een VAT Expert Group<\/strong><\/p>\n<p>I. Prevederi privind\u00a0<b><u>bonifica\u021biile privind plata anticipat\u0103<\/u><\/b>\u00a0<b>a impozitului pe profit\/impozitului pe veniturile microintreprinderilor aferent trimestrului I al anului 2020<\/b><\/p>\n<p>1. Contribuabilii pl\u0103titori de\u00a0<b>impozit pe profit<\/b>, 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,\u00a0<u>p\u00e2n\u0103 la termenul scadent de 25 aprilie 2020, inclusiv<\/u>, beneficiaz\u0103 de o bonifica\u021bie calculat\u0103 asupra impozitului pe profit datorat, astfel:<\/p>\n<p>a.) 5% pentru contribuabilii mari, stabili\u021bi potrivit\u00a0<i>Ordinului pre\u0219edintelui Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103 (OPANAF) nr. 3.609\/2016 privind organizarea activit\u0103\u021bii de administrare a marilor contribuabili<\/i>;<\/p>\n<p>b.) 10% pentru contribuabilii mijlocii stabili\u021bi, potrivit\u00a0<i>OPANAF nr. 3.610\/2016 privind organizarea activit\u0103\u021bii de administrare a contribuabililor mijlocii<\/i>;<\/p>\n<p>c.) 10% pentru ceilal\u021bi contribuabili care nu se \u00eencadreaz\u0103 la lit. a) \u0219i b).<\/p>\n<p>2. De aceste bonifica\u021bii beneficiaz\u0103 \u0219i contribuabilii care\u00a0<b>au optat pentru un exerci\u021biu financiar diferit de anul calendaristic<\/b>, dac\u0103 pl\u0103tesc impozitul datorat pentru trimestrul\/plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenul scadent cuprins \u00een perioada 25 aprilie-25 iunie 2020.<\/p>\n<p>Citi\u021bi mai multe \u00een revista\u00a0<em><a href=\"http:\/\/www.ceccarbusinessmagazine.ro\/sinteza-principalelor-prevederi-ale-oug-nr-33-2020-privind-unele-masuri-fiscale-si-modificarea-unor-acte-normative-publicata-in-monitorul-oficial-partea-i-nr-260-din-30-martie-2020-a6149\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/em><\/div>\n","protected":false},"excerpt":{"rendered":"<p>CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil reprezentant al CECCAR \u00een VAT Expert Group I. Prevederi privind\u00a0bonifica\u021biile privind plata anticipat\u0103\u00a0a impozitului pe profit\/impozitului pe veniturile microintreprinderilor aferent trimestrului I al anului 2020 1. Contribuabilii pl\u0103titori de\u00a0impozit pe [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-2246","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/2246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/comments?post=2246"}],"version-history":[{"count":1,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/2246\/revisions"}],"predecessor-version":[{"id":2247,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/2246\/revisions\/2247"}],"wp:attachment":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media?parent=2246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/categories?post=2246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/tags?post=2246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}