{"id":11040,"date":"2023-05-10T12:25:35","date_gmt":"2023-05-10T10:25:35","guid":{"rendered":"https:\/\/ceccarbucuresti.ro\/ro\/?p=11040"},"modified":"2023-05-10T12:25:37","modified_gmt":"2023-05-10T10:25:37","slug":"a-fost-stabilita-procedura-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare","status":"publish","type":"post","link":"https:\/\/ceccarbucuresti.ro\/ro\/2023\/05\/10\/a-fost-stabilita-procedura-privind-reincadrarea-fiscala-a-sumelor-acordate-sub-forma-indemnizatiei-de-delegare\/","title":{"rendered":"A fost stabilit\u0103 Procedura privind re\u00eencadrarea fiscal\u0103 a sumelor acordate sub forma indemniza\u021biei de delegare"},"content":{"rendered":"
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\u00cen Monitorul Oficial nr. 395 din 9 mai 2023 a fost publicat<\/span>\u00a0Ordinul comun nr. 874\/1.429\/2023<\/a>\u00a0al ministrului Muncii \u0219i Solidarit\u0103\u021bii Sociale \u0219i al ministrului Finan\u021belor privind aprobarea procedurii de aplicare a prevederilor art. IV alin. (1) \u0219i (2) din Legea nr. 72\/2022 pentru anularea unor obliga\u021bii fiscale \u0219i pentru modificarea unor acte normative. Prin noul act normativ se aprob\u0103\u00a0Procedura privind re\u00eencadrarea fiscal\u0103 a sumelor acordate sub forma indemniza\u021biei de delegare, a indemniza\u021biei de deta\u0219are, inclusiv a indemniza\u021biei specifice deta\u0219\u0103rii transna\u021bionale, \u0219i a presta\u021biei suplimentare acordate \u00een baza clauzei de mobilitate, primite de salaria\u021bi, care poate fi realizat\u0103 de organele fiscale \u00een temeiul art. 11 alin. (1) din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u00een urma controalelor realizate de organele competente ale Inspec\u021biei Muncii, prin care se constat\u0103 situa\u021biile de delegare, deta\u0219are, deta\u0219are transna\u021bional\u0103 \u00een care se pot afla salaria\u021bii, dup\u0103 caz, potrivit legii<\/em>.<\/span><\/span><\/p>\n

Prima sec\u021biune a Procedurii const\u0103 \u00een\u00a0verificarea, de c\u0103tre Inspec\u021bia Muncii, prin inspectoratele teritoriale de munc\u0103, a situa\u021biilor declarate de angajatori privind delegarea, deta\u0219area sau deta\u0219area transna\u021bional\u0103 \u00een care se afl\u0103 salaria\u021bii, dup\u0103 caz<\/em>. Astfel, Inspec\u021bia Muncii, prin inspectoratele teritoriale de munc\u0103, procedeaz\u0103, \u00een cadrul controalelor realizate, la constatarea situa\u021biilor de delegare, deta\u0219are, deta\u0219are transna\u021bional\u0103 \u00een care se pot afla salaria\u021bii sau a nerespect\u0103rii prevederilor legale incidente pentru situa\u021biile men\u021bionate \u0219i \u00eencheie procese-verbale de control \u0219i, dup\u0103 caz, procese-verbale de constatare \u0219i sanc\u021bionare a contraven\u021biilor. \u00cen actele de control \u00eentocmite, Inspec\u021bia Muncii, prin inspectoratele teritoriale de munc\u0103, confirm\u0103, \u00een baza documentelor prezentate de c\u0103tre angajator, natura veniturilor acordate sub forma indemniza\u021biei de delegare, deta\u0219are, inclusiv a indemniza\u021biei specifice deta\u0219\u0103rii transna\u021bionale, \u0219i a presta\u021biei suplimentare acordate \u00een baza clauzei de mobilitate, potrivit prevederilor art. IV alin. (2) din Legea nr. 72\/2022 pentru anularea unor obliga\u021bii fiscale \u0219i pentru modificarea unor acte normative.<\/span><\/p>\n

Cite\u0219te mai mult \u00een\u00a0CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"

\u00cen Monitorul Oficial nr. 395 din 9 mai 2023 a fost publicat\u00a0Ordinul comun nr. 874\/1.429\/2023\u00a0al ministrului Muncii \u0219i Solidarit\u0103\u021bii Sociale \u0219i al ministrului Finan\u021belor privind aprobarea procedurii de aplicare a prevederilor art. IV alin. (1) […]<\/p>\n","protected":false},"author":7,"featured_media":11041,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/11040","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/comments?post=11040"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/11040\/revisions"}],"predecessor-version":[{"id":11043,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/11040\/revisions\/11043"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media\/11041"}],"wp:attachment":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media?parent=11040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/categories?post=11040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/tags?post=11040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}