{"id":2199,"date":"2020-02-17T16:36:15","date_gmt":"2020-02-17T14:36:15","guid":{"rendered":"https:\/\/ceccarbuzau.ro\/ro\/?p=2199"},"modified":"2020-02-17T16:36:15","modified_gmt":"2020-02-17T14:36:15","slug":"anaf-un-nou-ghid-privind-intocmirea-si-depunerea-raportarilor-anuale","status":"publish","type":"post","link":"https:\/\/ceccarbuzau.ro\/ro\/anaf-un-nou-ghid-privind-intocmirea-si-depunerea-raportarilor-anuale\/","title":{"rendered":"ANAF: Un nou ghid privind \u00eentocmirea \u0219i depunerea raport\u0103rilor anuale"},"content":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a elaborat un ghid privind \u00eentocmirea \u0219i utilizarea principalelor documente financiar-contabile \u0219i obliga\u021bii referitoare la \u00eentocmirea raport\u0103rilor anuale prev\u0103zute de Legea contabilit\u0103\u021bii.<\/p>\n<p>Ghidul a fost publicat pe site-ul institu\u021biei \u0219i se adreseaz\u0103 persoanelor fizice \u0219i asocierilor f\u0103r\u0103 personalitate juridic\u0103 \u0219i persoanelor juridice rom\u00e2ne care au obliga\u021bia de a conduce contabilitatea \u00een partid\u0103 simpl\u0103 sau \u00een partid\u0103 dubl\u0103, dup\u0103 caz.<\/p>\n<p>Sunt prezentate categoriile de persoane care aplic\u0103 reglement\u0103rile contabile privind contabilitatea \u00een partid\u0103 simpl\u0103, respectiv cele care conduc contabilitatea \u00een partid\u0103 dubl\u0103, norme generale, registrele obligatorii \u0219i modul de p\u0103strare \u0219i arhivare a acestora, precum \u0219i a documentelor justificative.<\/p>\n<p>Ghidul red\u0103, totodat\u0103, obliga\u021biile operatorilor economici referitoare la \u00eentocmirea raport\u0103rilor anuale prev\u0103zute de Legea contabilit\u0103\u021bii nr. 82\/1991, republicat\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, fiind detaliate, printre altele, aspecte referitoare la depunerea situa\u021biilor financiare anuale \u0219i raport\u0103rilor contabile anuale, corectarea erorilor.<\/p>\n<p>Sunt detaliate \u0219i contraven\u021biile \u0219i sanc\u021biunile prev\u0103zute de Legea contabilit\u0103\u021bii, precum \u0219i modalit\u0103\u021bile prin care persoanele interesate pot ob\u021bine informa\u021bii suplimentare de la institu\u021bia de resort.<\/p>\n<p><em>Ghidul privind \u00eentocmirea \u0219i utilizarea principalelor documente financiar-contabile \u0219i obliga\u021bii referitoare la \u00eentocmirea raport\u0103rilor anuale prev\u0103zute de Legea contabilit\u0103\u021bii<\/em>\u00a0poate fi consultat pe\u00a0<a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/acasa\/!ut\/p\/a1\/04_Sj9CPykssy0xPLMnMz0vMAfGjzOI9DD3MPIwsjLwsHF2dDBydLfxCLZyBAu7GQAWRQAUGOICjASH94fpR-JS4uxhDFeCxwks_Kj0nPwns3EjHvCRji3T9qKLUtNSi1CK90iKgcEZJSUGxlaqBqkF5ebleYl5iml5RvqoBNvUZ-cUl-hFIyvQLciMMskxzynwcFRUBQAKIqw!!\/dl5\/d5\/L2dBISEvZ0FBIS9nQSEh\/\">site-ul ANAF<\/a>.<\/p>\n<p>Sursa site CECCAR:\u00a0<a href=\"http:\/\/ceccar.ro\/ro\/?p=16946\">http:\/\/ceccar.ro\/ro\/?p=16946<\/a><\/p>\n<p>17.02.2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a elaborat un ghid privind \u00eentocmirea \u0219i utilizarea principalelor documente financiar-contabile \u0219i obliga\u021bii referitoare la \u00eentocmirea raport\u0103rilor anuale prev\u0103zute de Legea contabilit\u0103\u021bii. Ghidul a fost publicat pe site-ul institu\u021biei \u0219i se adreseaz\u0103 persoanelor fizice \u0219i asocierilor f\u0103r\u0103 personalitate juridic\u0103 \u0219i persoanelor juridice rom\u00e2ne care au obliga\u021bia de a conduce [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2200,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2199","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/2199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/comments?post=2199"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/2199\/revisions"}],"predecessor-version":[{"id":2201,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/2199\/revisions\/2201"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media\/2200"}],"wp:attachment":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media?parent=2199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/categories?post=2199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/tags?post=2199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}