{"id":3098,"date":"2020-07-09T12:00:44","date_gmt":"2020-07-09T10:00:44","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=3098"},"modified":"2020-07-09T12:00:44","modified_gmt":"2020-07-09T10:00:44","slug":"noi-prevederi-privind-restructurarea-obligatiilor-bugetare-restante-introduse-prin-legea-nr-114-2020","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/noi-prevederi-privind-restructurarea-obligatiilor-bugetare-restante-introduse-prin-legea-nr-114-2020\/","title":{"rendered":"Noi prevederi privind restructurarea obliga\u021biilor bugetare restante, introduse prin Legea nr. 114\/2020"},"content":{"rendered":"<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ceccar-j85\/\"><strong>CECCAR<\/strong><\/a><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>\u00cen Monitorul Oficial nr. 600 din 8 iulie 2020 a fost publicat\u0103\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/227686\" target=\"_blank\" rel=\"noopener noreferrer\">Legea nr. 114\/2020<\/a>\u00a0privind aprobarea Ordonan\u021bei de urgen\u021b\u0103 a Guvernului nr. 90\/2020 pentru modificarea Ordonan\u021bei Guvernului nr. 6\/2019 privind instituirea unor facilit\u0103\u021bi fiscale, precum \u0219i pentru modificarea altor acte normative. Actul normativ aduce o serie de modific\u0103ri OUG nr. 90\/2020, pe care le vom prezenta mai jos.<\/p>\n<p><b>Principalele modific\u0103ri:\u00a0<\/b><\/p>\n<p>1. Debitorii, persoane juridice de drept public sau privat, cu excep\u021bia institu\u021biilor publice, afla\u021bi \u00een dificultate financiar\u0103 \u0219i pentru care exist\u0103 riscul intr\u0103rii \u00een insolven\u021b\u0103, \u00ee\u0219i pot restructura obliga\u021biile bugetare principale restante la data de\u00a0<b>31 iulie 2020<\/b>\u00a0\u0219i neachitate p\u00e2n\u0103 la data emiterii certificatului de atestare fiscal\u0103, precum \u0219i obliga\u021biile bugetare accesorii.<\/p>\n<p>Anterior acestei modific\u0103ri, OUG nr. 90\/2020 prevedea posibilitatea restructur\u0103rii obliga\u021biilor bugetare principale restante la data de\u00a0<i>31 martie 2020<\/i>\u00a0\u0219i neachitate p\u00e2n\u0103 la data emiterii certificatului de atestare fiscal\u0103, precum \u0219i a obliga\u021biilor bugetare accesorii.<\/p>\n<p>Citi\u021bi mai multe \u00een\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-prevederi-privind-restructurarea-obligatiilor-bugetare-restante-introduse-prin-legea-nr-114-2020-a6507\/\" target=\"_blank\" rel=\"noopener noreferrer\">CECCAR Business Magazine<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil reprezentant al CECCAR \u00een VAT Expert Group \u00cen Monitorul Oficial nr. 600 din 8 iulie 2020 a fost publicat\u0103\u00a0Legea nr. 114\/2020\u00a0privind aprobarea Ordonan\u021bei de urgen\u021b\u0103 a Guvernului nr. 90\/2020 pentru [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3099,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3098","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/comments?post=3098"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3098\/revisions"}],"predecessor-version":[{"id":3100,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3098\/revisions\/3100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/3099"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=3098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=3098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=3098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}