{"id":7491,"date":"2022-10-26T11:27:59","date_gmt":"2022-10-26T09:27:59","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=7491"},"modified":"2022-10-26T11:28:00","modified_gmt":"2022-10-26T09:28:00","slug":"modificari-la-formularul-tipizat-proces-verbal-de-constatare-si-sanctionare-a-contraventiilor-utilizat-in-activitatea-de-verificare-a-situatiei-fiscale-personale","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/modificari-la-formularul-tipizat-proces-verbal-de-constatare-si-sanctionare-a-contraventiilor-utilizat-in-activitatea-de-verificare-a-situatiei-fiscale-personale\/","title":{"rendered":"Modific\u0103ri la formularul tipizat \u201eProces-verbal de constatare \u0219i sanc\u021bionare a contraven\u021biilor\u201d utilizat \u00een activitatea de verificare a situa\u021biei fiscale personale"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">\u00cen Monitorul Oficial nr. 1.037 din 25 octombrie 2022 a fost publicat\u00a0\u00a0<\/span><strong><em><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/260753\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/260753\">OPANAF nr. 1.842\/2022<\/a><\/em><\/strong><em>\u00a0<\/em><span class=\"stk-highlight\"><em>privind modificarea OPANAF nr. 1.036\/2021 pentru aprobarea formularului tipizat \u201eProces-verbal de constatare \u0219i sanc\u021bionare a contraven\u021biilor\u201d utilizat \u00een activitatea de verificare a situa\u021biei fiscale personale<\/em>. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103 verificarea situa\u021biei fiscale personale cu privire la impozitul pe venit reprezint\u0103 ansamblul activit\u0103\u021bilor desf\u0103\u0219urate de organul fiscal av\u00e2nd ca obiect examinarea totalit\u0103\u021bii drepturilor \u0219i a obliga\u021biilor de natur\u0103 patrimonial\u0103, a fluxurilor de trezorerie \u0219i a altor elemente relevante pentru stabilirea situa\u021biei fiscale reale a persoanei fizice verificate \u0219i se realizeaz\u0103 \u00een conformitate cu prevederile art. 138 din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, coroborate cu prevederile OPANAF nr. 675\/2018 privind aprobarea metodelor indirecte de stabilire a veniturilor \u0219i a procedurii de aplicare a acestora.<\/span><\/p>\n<p><span class=\"stk-highlight\">Potrivit prevederilor art. 336 alin. (1) lit. s) din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, nerespectarea de c\u0103tre persoana supus\u0103 verific\u0103rii situa\u021biei fiscale personale a obliga\u021biei de a depune declara\u021bia de patrimoniu \u0219i de venituri, potrivit art. 138 alin. (7), constituie contraven\u021bie \u0219i se sanc\u021bioneaz\u0103 cu amend\u0103 conform art. 336 alin. (2) lit. i) din acela\u0219i act normativ.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span><em>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/modificari-la-formularul-tipizat-proces-verbal-de-constatare-si-sanctionare-a-contraventiilor-utilizat-in-activitatea-de-verificare-a-situatiei-fiscale-personale-s16583\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/modificari-la-formularul-tipizat-proces-verbal-de-constatare-si-sanctionare-a-contraventiilor-utilizat-in-activitatea-de-verificare-a-situatiei-fiscale-personale-s16583\/\">CECCAR Business Magazine<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 1.037 din 25 octombrie 2022 a fost publicat\u00a0\u00a0OPANAF nr. 1.842\/2022\u00a0privind modificarea OPANAF nr. 1.036\/2021 pentru aprobarea formularului tipizat \u201eProces-verbal de constatare \u0219i sanc\u021bionare a contraven\u021biilor\u201d utilizat \u00een activitatea de verificare a [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,14],"tags":[],"class_list":["post-7491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-filiala"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7491","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=7491"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7491\/revisions"}],"predecessor-version":[{"id":7492,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/7491\/revisions\/7492"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/6914"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=7491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=7491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=7491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}