{"id":4389,"date":"2021-03-01T18:06:56","date_gmt":"2021-03-01T16:06:56","guid":{"rendered":"https:\/\/ceccarbuzau.ro\/ro\/?p=4389"},"modified":"2021-03-01T18:06:56","modified_gmt":"2021-03-01T16:06:56","slug":"oug-nr-13-2021-care-aduce-o-serie-de-modificari-codului-fiscal-si-legii-contabilitatii-publicata-in-monitorul-oficial","status":"publish","type":"post","link":"https:\/\/ceccarbuzau.ro\/ro\/oug-nr-13-2021-care-aduce-o-serie-de-modificari-codului-fiscal-si-legii-contabilitatii-publicata-in-monitorul-oficial\/","title":{"rendered":"OUG nr. 13\/2021, care aduce o serie de modific\u0103ri Codului fiscal \u0219i Legii contabilit\u0103\u021bii, publicat\u0103 \u00een Monitorul Oficial"},"content":{"rendered":"<p><span class=\"ugb-highlight\">\u00cen Monitorul Oficial nr. 197 din 26 februarie 2021 a fost publicat\u0103<\/span>\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/238375\" target=\"_blank\" rel=\"noreferrer noopener\">OUG nr. 13\/2021<\/a>\u00a0<span class=\"ugb-highlight\">pentru modificarea \u0219i completarea<\/span>\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/234680\" target=\"_blank\" rel=\"noreferrer noopener\">Legii nr. 227\/2015 privind Codul fiscal<\/a>\u00a0<span class=\"ugb-highlight\">\u0219i a<\/span>\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/232157\" target=\"_blank\" rel=\"noreferrer noopener\">Legii contabilit\u0103\u021bii nr. 82\/1991<\/a><span class=\"ugb-highlight\">.\u00a0Printre m\u0103surile adoptate se reg\u0103sesc urm\u0103toarele:<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666\u00a0<\/strong>Revizuirea sferei de aplicare a nedeductibilit\u0103\u021bii cheltuielilor \u00eenregistrate de contribuabilii pl\u0103titori de impozit pe profit ca urmare a unor tranzac\u021bii efectuate cu o persoan\u0103 situat\u0103 \u00eentr-un stat care este inclus \u00een\u00a0<em>Lista jurisdic\u021biilor necooperante \u00een scopuri fiscale.\u00a0<\/em>Regimul fiscal specific se aplica doar statelor listate \u00een anexa I. M\u0103sura este corelat\u0103 cu modul de implementare a m\u0103surilor defensive de c\u0103tre celelalte state membre ale UE;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666\u00a0<\/strong>Se clarific\u0103 tratamentul fiscal aplicabil avantajelor de natur\u0103 salarial\u0103 neimpozabile \u0219i care nu se cuprind \u00een baza de calcul al contribu\u021biilor sociale \u00een cazul celor primite \u00een baza unor legi speciale \u0219i\/sau finan\u021bate din buget. M\u0103sura vizeaz\u0103 neimpozitarea \u0219i neincluderea \u00een baza de calcul al contribu\u021biilor sociale a contravalorii serviciilor turistice \u0219i\/sau de tratament, inclusiv transportul, pe perioada concediului de odihn\u0103, pentru salaria\u021bii proprii \u0219i membrii de familie ai acestora acordate de angajator, \u00een m\u0103sura \u00een care valoarea total\u0103, \u00eentr-un an fiscal, nu dep\u0103\u0219e\u0219te nivelul unui c\u00e2\u0219tig salarial mediu brut utilizat la fundamentarea bugetului asigur\u0103rilor sociale de stat pe anul \u00een care au fost acordate;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666\u00a0<\/strong>S-a reglementat explicit regimul fiscal aplicabil valorii nominale a tichetelor cadou primite de persoanele fizice care ob\u021bin venituri de natur\u0103 salarial\u0103. Astfel, tichetele cadou acordate cu alte ocazii dec\u00e2t Pa\u0219te, Cr\u0103ciun, 8 martie, 1 iunie, nu vor mai fi scutite de contribu\u021bii;<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/oug-nr-13-2021-care-aduce-o-serie-de-modificari-codului-fiscal-si-legii-contabilitatii-publicata-in-monitorul-oficial-s10993\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>01.03.2021<\/p>\n<p>Sursa:\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?p=21682\">https:\/\/ceccar.ro\/ro\/?p=21682<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 197 din 26 februarie 2021 a fost publicat\u0103\u00a0OUG nr. 13\/2021\u00a0pentru modificarea \u0219i completarea\u00a0Legii nr. 227\/2015 privind Codul fiscal\u00a0\u0219i a\u00a0Legii contabilit\u0103\u021bii nr. 82\/1991.\u00a0Printre m\u0103surile adoptate se reg\u0103sesc urm\u0103toarele: \u2666\u00a0Revizuirea sferei de aplicare a nedeductibilit\u0103\u021bii cheltuielilor \u00eenregistrate de contribuabilii pl\u0103titori de impozit pe profit ca urmare a unor tranzac\u021bii efectuate cu o persoan\u0103 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4389","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\/4389","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=4389"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/4389\/revisions"}],"predecessor-version":[{"id":4391,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/4389\/revisions\/4391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media\/4390"}],"wp:attachment":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media?parent=4389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/categories?post=4389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/tags?post=4389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}