{"id":3524,"date":"2022-03-31T16:56:33","date_gmt":"2022-03-31T14:56:33","guid":{"rendered":"https:\/\/ceccargalati.ro\/ro\/?p=3524"},"modified":"2022-03-31T16:56:34","modified_gmt":"2022-03-31T14:56:34","slug":"noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor","status":"publish","type":"post","link":"https:\/\/ceccargalati.ro\/ro\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor\/","title":{"rendered":"Noi reglement\u0103ri privind regimul fiscal aplicabil diurnelor"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-25400\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/03\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-s14723.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/03\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-s14723.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/03\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-s14723-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/03\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-s14723-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Pre\u0219edintele Klaus Iohannis a promulgat Legea pentru anularea unor obliga\u021bii fiscale \u0219i pentru modificarea unor acte normative (Legea nr. 72\/2022), care are \u00een vedere regimul fiscal aplicabil indemniza\u021biilor de deta\u0219are transna\u021bional\u0103. Astfel, Legea nr.72\/2022 prevede anularea diferen\u021belor de obliga\u021bii fiscale principale \u0219i\/sau obliga\u021biile fiscale accesorii, stabilite de organul fiscal prin decizie de impunere emis\u0103 \u0219i comunicat\u0103 contribuabilului, ca urmare a calific\u0103rii ulterioare de c\u0103tre organul fiscal a sumelor reprezent\u00e2nd indemniza\u021bii sau orice alte sume de aceea\u0219i natur\u0103, primite pe perioada deleg\u0103rii, deta\u0219\u0103rii sau desf\u0103\u0219ur\u0103rii activit\u0103\u021bii pe teritoriul altei \u021b\u0103ri, de c\u0103tre angaja\u021bi ai angajatorilor rom\u00e2ni care \u0219i-au desf\u0103\u0219urat activitate pe teritoriul altei \u021b\u0103ri, aferente perioadelor fiscale cuprinse \u00eentre 1 iulie 2015 \u0219i data intr\u0103rii \u00een vigoare a prezentei legi, \u0219i neachitate. Organul fiscal nu re\u00eencadreaz\u0103 sumele de natura celor men\u021bionate \u0219i nu emite o decizie de impunere \u00een leg\u0103tur\u0103 cu o astfel de re\u00eencadrare pentru perioadele fiscale amintite. Diferen\u021bele de obliga\u021bii fiscale principale \u0219i\/sau obliga\u021biile fiscale accesorii, stabilite de organul fiscal prin decizie de impunere emis\u0103 \u0219i comunicat\u0103 contribuabilului, ca urmare a re\u00eencadr\u0103rii sumelor men\u021bionate anterior, aferente perioadelor fiscale cuprinse \u00eentre 1 iulie 2015 \u0219i data intr\u0103rii \u00een vigoare a acestei legi, stinse prin orice modalitate prev\u0103zut\u0103 la art. 22 din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, se restituie contribuabililor. Restituirea se face la cererea contribuabililor.<\/span><\/p>\n<p><span class=\"stk-highlight\">Anularea respectivelor obliga\u021bii fiscale se efectueaz\u0103 din oficiu de c\u0103tre organul fiscal competent, prin emiterea unei decizii de anulare a obliga\u021biilor fiscale, care se comunic\u0103 contribuabilului.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-s14723\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-regimul-fiscal-aplicabil-diurnelor-s14723\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pre\u0219edintele Klaus Iohannis a promulgat Legea pentru anularea unor obliga\u021bii fiscale \u0219i pentru modificarea unor acte normative (Legea nr. 72\/2022), care are \u00een vedere regimul fiscal aplicabil indemniza\u021biilor de deta\u0219are transna\u021bional\u0103. Astfel, Legea nr.72\/2022 prevede [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3525,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,14,17],"tags":[],"class_list":["post-3524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-filiala","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3524","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=3524"}],"version-history":[{"count":1,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3524\/revisions"}],"predecessor-version":[{"id":3526,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3524\/revisions\/3526"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media\/3525"}],"wp:attachment":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media?parent=3524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/categories?post=3524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/tags?post=3524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}