{"id":3606,"date":"2022-11-18T15:34:39","date_gmt":"2022-11-18T13:34:39","guid":{"rendered":"https:\/\/ceccargalati.ro\/ro\/?p=3606"},"modified":"2022-11-18T15:34:41","modified_gmt":"2022-11-18T13:34:41","slug":"au-fost-stabilite-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-de-procedura-fiscala","status":"publish","type":"post","link":"https:\/\/ceccargalati.ro\/ro\/au-fost-stabilite-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-de-procedura-fiscala\/","title":{"rendered":"Au fost stabilite subcriteriile de risc dezvoltate din criteriile generale prev\u0103zute de art. 7 alin. (7) din Codul de procedur\u0103 fiscal\u0103"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28037\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/11\/au-fost-stabilite-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-s16764.jpg\" sizes=\"auto, (max-width: 325px) 100vw, 325px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/11\/au-fost-stabilite-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-s16764.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/11\/au-fost-stabilite-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-s16764-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/11\/au-fost-stabilite-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-s16764-150x91.jpg 150w\" alt=\"\" width=\"325\" height=\"196\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">\u00cen\u00a0<\/span><a href=\"https:\/\/monitoruloficial.ro\/Monitorul-Oficial--PI--1112--2022.html\">Monitorul Oficial nr. 1112 din 17 noiembrie 2022<\/a>\u00a0<span class=\"stk-highlight\">a fost publicat\u00a0<strong><em>OPANAF nr. 2.017\/2022<\/em><\/strong>\u00a0<em>privind aprobarea subcriteriilor de risc dezvoltate din criteriile generale prev\u0103zute de art. 7 alin. (7) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103<\/em>. Dezvoltarea subcriteriilor de risc se realizeaz\u0103 prin raportare la riscurile de neconformare \u00een ceea ce prive\u0219te \u00eendeplinirea de c\u0103tre contribuabil\/pl\u0103titor a obliga\u021biilor prev\u0103zute de legisla\u021bia fiscal\u0103, asociate celor patru criterii generale, respectiv:\u00a0<strong>a)\u00a0<\/strong>Riscurile privind \u00eenregistrarea fiscal\u0103;\u00a0<strong>b)<\/strong>\u00a0Riscurile privind depunerea declara\u021biilor fiscale;\u00a0<strong>c)<\/strong>\u00a0Riscurile privind nivelul de declarare;\u00a0<strong>d)<\/strong>\u00a0Riscurile privind realizarea obliga\u021biilor de plat\u0103 c\u0103tre bugetul general consolidat \u0219i c\u0103tre al\u021bi creditori.<\/span><\/p>\n<p><span class=\"stk-highlight\"><em>Riscurile privind \u00eenregistrarea fiscal\u0103<\/em>\u00a0vizeaz\u0103 aspecte legate de neconformarea contribuabililor, indiferent de forma juridic\u0103, din perspectiva respect\u0103rii obliga\u021biilor de \u00eenregistrare fiscal\u0103.\u00a0<em>Riscurile privind depunerea declara\u021biilor fiscale<\/em>\u00a0vizeaz\u0103 aspecte legate de neconformarea contribuabililor, din perspectiva respect\u0103rii obliga\u021biilor de depunere, cu date complete \u0219i la termen, a declara\u021biilor fiscale.\u00a0<em>Riscurile privind nivelul de declarare<\/em>\u00a0vizeaz\u0103 aspecte legate de neconformarea contribuabililor, din perspectiva corectitudinii, coeren\u021bei, concordan\u021bei cotei \u0219i cuantumului impozitelor, taxelor \u0219i contribu\u021biilor declarate \u00een declara\u021biile fiscale \u0219i \u00een alte formulare prev\u0103zute de lege depuse de contribuabili.\u00a0<em>Riscurile privind realizarea obliga\u021biilor de plat\u0103 c\u0103tre bugetul general consolidat \u0219i c\u0103tre al\u021bi creditori<\/em>\u00a0vizeaz\u0103 aspecte legate de neconformarea contribuabililor, din perspectiva \u00eendeplinirii obliga\u021biilor de plat\u0103 fa\u021b\u0103 de bugetul general consolidat \u0219i fa\u021b\u0103 de ter\u021bi, precum \u0219i aspecte legate de solvabilitatea \u0219i bonitatea acestora.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/au-fost-stabilite-subcriteriile-de-risc-dezvoltate-din-criteriile-generale-prevazute-de-art-7-alin-7-din-codul-de-procedura-fiscala-s16764\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen\u00a0Monitorul Oficial nr. 1112 din 17 noiembrie 2022\u00a0a fost publicat\u00a0OPANAF nr. 2.017\/2022\u00a0privind aprobarea subcriteriilor de risc dezvoltate din criteriile generale prev\u0103zute de art. 7 alin. (7) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3607,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-3606","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3606","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=3606"}],"version-history":[{"count":1,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3606\/revisions"}],"predecessor-version":[{"id":3608,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3606\/revisions\/3608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media\/3607"}],"wp:attachment":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media?parent=3606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/categories?post=3606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/tags?post=3606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}