{"id":3186,"date":"2020-07-22T15:49:50","date_gmt":"2020-07-22T13:49:50","guid":{"rendered":"https:\/\/ceccarbuzau.ro\/ro\/?p=3186"},"modified":"2020-07-22T15:49:50","modified_gmt":"2020-07-22T13:49:50","slug":"ordinul-mfp-nr-2-100-2020-pentru-aprobarea-procedurii-de-anulare-a-obligatiilor-de-plata-accesorii","status":"publish","type":"post","link":"https:\/\/ceccarbuzau.ro\/ro\/ordinul-mfp-nr-2-100-2020-pentru-aprobarea-procedurii-de-anulare-a-obligatiilor-de-plata-accesorii\/","title":{"rendered":"Ordinul MFP nr. 2.100\/2020 pentru aprobarea Procedurii de anulare a obliga\u021biilor de plat\u0103 accesorii"},"content":{"rendered":"<p class=\"author\"><strong><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ceccar-j85\/\">CECCAR<\/a><\/strong><br \/>\n<strong>Conf. univ. dr.\u00a0<a href=\"https:\/\/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><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/227955\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Ordinul MFP nr. 2.100\/2020 pentru aprobarea Procedurii de anulare a obliga\u021biilor de plat\u0103 accesorii<\/strong><\/a>\u00a0a fost publicat \u00een Monitorul Oficial, Partea I nr. 635 din 20 iulie 2020<\/p>\n<p>Ordinul aprob\u0103\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/227956\" target=\"_blank\" rel=\"noopener noreferrer\">Procedura\u00a0de anulare a obliga\u021biilor de plat\u0103 accesorii<\/a>, conform\u00a0cap. II\u00a0din\u00a0<u>Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 69\/2020<\/u>\u00a0pentru modificarea \u0219i completarea Legii\u00a0nr. 227\/2015\u00a0privind\u00a0Codul fiscal, precum \u0219i pentru instituirea unor m\u0103suri fiscale.<\/p>\n<p>Dup\u0103 cum \u0219ti\u021bi, prin aceast\u0103 ordonan\u021b\u0103 de urgen\u021b\u0103 s-a prev\u0103zut faptul c\u0103 dob\u00e2nzile, penalit\u0103\u021bile \u0219i toate accesoriile aferente obliga\u021biilor bugetare principale, restante la data de\u00a0<b>31 martie 2020<\/b>, inclusiv, se anuleaz\u0103 dac\u0103 sunt \u00eendeplinite cumulativ urm\u0103toarele condi\u021bii:<\/p>\n<p>a. toate obliga\u021biile bugetare principale restante la data de 31 martie 2020, inclusiv, administrate de organul fiscal central, se sting prin orice modalitate, p\u00e2n\u0103 la data depunerii cererii de anulare a accesoriilor, inclusiv;<\/p>\n<p>b. sunt stinse prin orice modalitate, p\u00e2n\u0103 la data depunerii cererii de anulare a accesoriilor, inclusiv, toate obliga\u021biile bugetare principale \u0219i accesorii administrate de organul fiscal central cu termene de plat\u0103 cuprinse \u00eentre data de 1 aprilie 2020 \u0219i data depunerii cererii de anulare a accesoriilor, inclusiv;<\/p>\n<p>c. debitorul s\u0103 aib\u0103 depuse toate declara\u021biile fiscale, potrivit vectorului fiscal, p\u00e2n\u0103 la data depunerii cererii de anulare a accesoriilor, inclusiv. Aceast\u0103 condi\u021bie se consider\u0103 \u00eendeplinit\u0103 \u0219i \u00een cazul \u00een care, pentru perioadele \u00een care nu s-au depus declara\u021bii fiscale, obliga\u021biile fiscale au fost stabilite, prin decizie, de c\u0103tre organul fiscal central;<\/p>\n<p>d. debitorul depune cererea de anulare a accesoriilor dup\u0103 \u00eendeplinirea \u00een mod corespunz\u0103tor a condi\u021biilor prev\u0103zute la lit. a)-c), dar nu mai t\u00e2rziu de data de 15 decembrie 2020, inclusiv, sub sanc\u021biunea dec\u0103derii.<b>\u00a0<\/b><\/p>\n<div class=\"art-icons\">Citi\u021bi mai multe \u00een\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ordinul-mfp-nr-2100-2020-pentru-aprobarea-procedurii-de-anulare-a-obligatiilor-de-plata-accesorii-a6557\/\" target=\"_blank\" rel=\"noopener noreferrer\">CECCAR Business Magazine<\/a>.<\/div>\n<div><\/div>\n<div>22.07.2020<\/div>\n<div>Sursa:\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?p=18736\">https:\/\/ceccar.ro\/ro\/?p=18736<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil reprezentant al CECCAR \u00een VAT Expert Group Ordinul MFP nr. 2.100\/2020 pentru aprobarea Procedurii de anulare a obliga\u021biilor de plat\u0103 accesorii\u00a0a fost publicat \u00een Monitorul Oficial, Partea I nr. 635 din 20 iulie 2020 Ordinul aprob\u0103\u00a0Procedura\u00a0de anulare a obliga\u021biilor de plat\u0103 accesorii, conform\u00a0cap. II\u00a0din\u00a0Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 69\/2020\u00a0pentru [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3187,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3186","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\/3186","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=3186"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/3186\/revisions"}],"predecessor-version":[{"id":3188,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/3186\/revisions\/3188"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media\/3187"}],"wp:attachment":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media?parent=3186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/categories?post=3186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/tags?post=3186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}