{"id":4836,"date":"2021-05-22T10:21:52","date_gmt":"2021-05-22T08:21:52","guid":{"rendered":"https:\/\/ceccarbuzau.ro\/ro\/?p=4836"},"modified":"2021-05-22T10:21:52","modified_gmt":"2021-05-22T08:21:52","slug":"noi-reglementari-de-ordin-fiscal-privind-rezidenta-in-romania-a-persoanelor-juridice-straine","status":"publish","type":"post","link":"https:\/\/ceccarbuzau.ro\/ro\/noi-reglementari-de-ordin-fiscal-privind-rezidenta-in-romania-a-persoanelor-juridice-straine\/","title":{"rendered":"Noi reglement\u0103ri de ordin fiscal privind reziden\u021ba \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine"},"content":{"rendered":"<p><span class=\"ugb-highlight\">\u00cen<\/span>\u00a0<span class=\"ugb-highlight\">Monitorul Oficial nr. 520 din 19 mai 2021 a fost publicat\u00a0<\/span><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/242392\" target=\"_blank\" rel=\"noreferrer noopener\">Ordinul nr. 577\/2021<\/a>\u00a0<span class=\"ugb-highlight\">al ministrului Finan\u021belor pentru reglementarea unor aspecte privind reziden\u021ba \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine. Actul normativ stabile\u0219te, \u00eentre altele, formularistica elaborat\u0103 pentru aplicarea prevederilor art. 7 pct. 18 \u0219i 37, art. 8<sup>1<\/sup>\u00a0\u0219i art. 230 din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u0219i ale conven\u021biilor de evitare a dublei impuneri, prev\u0103zut\u0103 \u00een anexele nr. 1 \u0219i 2*) la acest Ordin, respectiv: a) Chestionar pentru stabilirea reziden\u021bei fiscale a persoanei juridice str\u0103ine cu locul conducerii efective \u00een Rom\u00e2nia; b) Notificare privind \u00eendeplinirea condi\u021biilor de reziden\u021b\u0103 potrivit prevederilor art. 7 pct. 18 \u0219i 37 din Codul fiscal de c\u0103tre persoana juridic\u0103 str\u0103in\u0103<\/span>.<\/p>\n<p><span class=\"ugb-highlight\">Potrivit art. 7 pct. 18 \u0219i 37 din Codul fiscal, persoana juridic\u0103 str\u0103in\u0103 este rezident\u0103 \u00een Rom\u00e2nia dac\u0103 locul de exercitare a conducerii efective este \u00een Rom\u00e2nia, realiz\u00e2nd opera\u021biuni care corespund unor scopuri economice, reale \u0219i de substan\u021b\u0103 \u0219i unde este \u00eendeplinit\u0103 cel pu\u021bin una dintre condi\u021biile: a) deciziile economico-strategice necesare pentru conducerea activit\u0103\u021bii persoanei juridice str\u0103ine \u00een ansamblul s\u0103u se iau \u00een Rom\u00e2nia de c\u0103tre directorii executivi\/membrii consiliului de administra\u021bie; sau b) cel pu\u021bin 50% din directorii executivi\/membrii consiliului de administra\u021bie ai persoanei juridice str\u0103ine sunt reziden\u021bi.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-de-ordin-fiscal-privind-rezidenta-in-romania-a-persoanelor-juridice-straine-s11833\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<p>20.05.2021<\/p>\n<p>Sursa:\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?p=22480\">https:\/\/ceccar.ro\/ro\/?p=22480<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen\u00a0Monitorul Oficial nr. 520 din 19 mai 2021 a fost publicat\u00a0Ordinul nr. 577\/2021\u00a0al ministrului Finan\u021belor pentru reglementarea unor aspecte privind reziden\u021ba \u00een Rom\u00e2nia a persoanelor juridice str\u0103ine. Actul normativ stabile\u0219te, \u00eentre altele, formularistica elaborat\u0103 pentru aplicarea prevederilor art. 7 pct. 18 \u0219i 37, art. 81\u00a0\u0219i art. 230 din Legea nr. 227\/2015 privind Codul fiscal, cu [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4837,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-4836","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/4836","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=4836"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/4836\/revisions"}],"predecessor-version":[{"id":4838,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/4836\/revisions\/4838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media\/4837"}],"wp:attachment":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media?parent=4836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/categories?post=4836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/tags?post=4836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}