{"id":2844,"date":"2020-06-29T09:06:44","date_gmt":"2020-06-29T07:06:44","guid":{"rendered":"https:\/\/ceccarbucuresti.ro\/ro\/?p=2844"},"modified":"2020-06-29T09:07:06","modified_gmt":"2020-06-29T07:07:06","slug":"principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-si-prorogarea-unor-termene","status":"publish","type":"post","link":"https:\/\/ceccarbucuresti.ro\/ro\/2020\/06\/29\/principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-si-prorogarea-unor-termene\/","title":{"rendered":"Principalele prevederi ale OUG nr. 99\/2020 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene"},"content":{"rendered":"
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CECCAR<\/a><\/strong><\/span>
Conf. univ. dr.\u00a0Marcel\u00a0VULPOI<\/a>,\u00a0expert contabil\"\"<\/strong><\/span>
reprezentantul CECCAR \u00een VAT Expert Group<\/strong><\/span><\/p>\n

Ordonan\u021ba de urgen\u021b\u0103 nr. 99\/2020<\/u><\/b>\u00a0privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene a fost<\/b>\u00a0publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 551 din 25 iunie 2020.<\/span><\/p>\n

Principalele prevederi<\/u><\/span><\/p>\n

I. Recalcularea impozitului specific<\/b><\/span><\/p>\n

1. \u00a0Contribuabilii obliga\u021bi la plata impozitului specific unor activit\u0103\u021bi, potrivit Legii\u00a0nr. 170\/2016,\u00a0pentru anul 2020<\/b>,\u00a0nu<\/b>\u00a0datoreaz\u0103 impozit specific pentru o perioad\u0103 de\u00a090 de zile\u00a0<\/b>calculat\u0103 de la data intr\u0103rii \u00een vigoare a prezentei ordonan\u021be de urgen\u021b\u0103 (25 iunie 2020). \u00cen acest sens, contribuabilii recalculeaz\u0103 \u00een mod corespunz\u0103tor impozitul specific aferent anului 2020, prin \u00eemp\u0103r\u021birea impozitului specific anual (conform algoritmului de calcul prev\u0103zut de Legea nr. 170\/2016) la 365 de zile calendaristice \u0219i \u00eenmul\u021birea valorii rezultate cu diferen\u021ba dintre num\u0103rul de 365 de zile calendaristice \u0219i num\u0103rul de 90 de zile calendaristice.<\/span><\/p>\n

De re\u021binut!<\/b>\u00a0Contribuabilii pl\u0103titori de impozit specific care\u00a0\u00eentrerup\u00a0<\/b>activitatea total sau par\u021bial ca urmare a st\u0103rii de urgen\u021b\u0103, de\u021bin certificatul pentru situa\u021bii de urgen\u021b\u0103 si nu se afl\u0103 \u00een insolven\u021b\u0103 (condi\u021bii cumulative), pentru recalcularea impozitului specific anual,\u00a0scad \u0219i perioada \u00een care au \u00eentrerupt activitatea<\/b>, total sau par\u021bial, ca urmare a st\u0103rii de urgen\u021b\u0103.<\/span><\/p>\n

2. Declararea \u0219i plata impozitului specific aferent\u00a0semestrului I<\/b>\u00a0al anului 2020 se efectueaz\u0103 p\u00e2n\u0103 la data de\u00a025 octombrie 2020<\/b>, inclusiv.<\/span><\/p>\n

Citi\u021bi mai multe \u00een\u00a0CECCAR Business Magazine<\/a>.<\/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":"

CECCARConf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabilreprezentantul CECCAR \u00een VAT Expert Group Ordonan\u021ba de urgen\u021b\u0103 nr. 99\/2020\u00a0privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene a fost\u00a0publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 551 din […]<\/p>\n","protected":false},"author":7,"featured_media":2845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2844","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\/2844","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=2844"}],"version-history":[{"count":3,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/2844\/revisions"}],"predecessor-version":[{"id":2848,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/2844\/revisions\/2848"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media\/2845"}],"wp:attachment":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media?parent=2844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/categories?post=2844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/tags?post=2844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}