{"id":9644,"date":"2025-03-27T14:26:37","date_gmt":"2025-03-27T12:26:37","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=9644"},"modified":"2025-03-27T14:26:41","modified_gmt":"2025-03-27T12:26:41","slug":"au-fost-stabilite-criteriile-pentru-evaluarea-riscului-fiscal-ridicat-al-operatorilor-economici","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/au-fost-stabilite-criteriile-pentru-evaluarea-riscului-fiscal-ridicat-al-operatorilor-economici\/","title":{"rendered":"Au fost stabilite criteriile pentru evaluarea riscului fiscal ridicat al operatorilor economici"},"content":{"rendered":"\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a stabilit, prin\u00a0<a href=\"https:\/\/monitoruloficial.ro\/Monitorul-Oficial--PI--262--2025.html\" target=\"_blank\" rel=\"noreferrer noopener\">Ordinul comun nr. 417\/1204\/2025<\/a>\u00a0al pre\u0219edin\u021bilor ANAF \u0219i AVR, publicat ast\u0103zi \u00een Monitorul Oficial nr. 262\/26.03.2025,\u00a0<em>criteriile pentru evaluarea riscului fiscal \u00een vederea determin\u0103rii operatorilor economici care prezint\u0103 risc fiscal ridicat, prev\u0103zu\u021bi la art. 375 alin. (1^1) \u0219i la art. 435 alin. (3^1) din Legea nr. 227\/2015 privind Codul fiscal<\/em>.<\/p>\n<p>Potrivit actului normativ, criteriile pentru evaluarea riscului fiscal ridicat al operatorilor economici, persoane juridice, sunt urm\u0103toarele:<\/p>\n<p><strong>1.<\/strong>\u00a0operatorii economici nou-\u00eenfiin\u021ba\u021bi sau la care au fost preluate p\u0103r\u021bile sociale \u00een ultimele 12 luni;<\/p>\n<p><strong>2.<\/strong>\u00a0operatorii economici care nu au desf\u0103\u0219urat activit\u0103\u021bi economice \u00een ultimele 12 luni;<\/p>\n<p><strong>3.<\/strong>\u00a0operatorii economici care au fost declara\u021bi inactivi \u0219i care au fost reactiva\u021bi, \u00een ultimele 12 luni;<\/p>\n<p><strong>4.<\/strong>\u00a0operatorii economici care \u00eendeplinesc cel pu\u021bin dou\u0103 din urm\u0103toarele criterii:\u00a0<strong>\u25aa<\/strong>\u00a0nu au sedii secundare;\u00a0<strong>\u25aa\u00a0<\/strong>nu au active patrimoniale;\u00a0<strong>\u25aa\u00a0<\/strong>nu au fonduri financiare necesare achizi\u021biilor de produse accizabile;<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/au-fost-stabilite-criteriile-pentru-evaluarea-riscului-fiscal-ridicat-al-operatorilor-economici-s22963\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a stabilit, prin\u00a0Ordinul comun nr. 417\/1204\/2025\u00a0al pre\u0219edin\u021bilor ANAF \u0219i AVR, publicat ast\u0103zi \u00een Monitorul Oficial nr. 262\/26.03.2025,\u00a0criteriile pentru evaluarea riscului fiscal \u00een vederea determin\u0103rii operatorilor economici care prezint\u0103 risc [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":9120,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,14,15,20],"tags":[],"class_list":["post-9644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-filiala","category-articole-interne","category-articole-membri"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/9644","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=9644"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/9644\/revisions"}],"predecessor-version":[{"id":9645,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/9644\/revisions\/9645"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/9120"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=9644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=9644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=9644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}