{"id":7267,"date":"2023-01-31T09:53:58","date_gmt":"2023-01-31T07:53:58","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7267"},"modified":"2023-01-31T09:53:59","modified_gmt":"2023-01-31T07:53:59","slug":"noutati-legislative-fiscal-contabile-sinteza-principalelor-prevederi","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/noutati-legislative-fiscal-contabile-sinteza-principalelor-prevederi\/","title":{"rendered":"Nout\u0103\u021bi legislative fiscal-contabile: Sinteza principalelor prevederi"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28638\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/noutati-legislative-fiscal-contabile-sinteza-principalelor-prevederi-a10749.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/noutati-legislative-fiscal-contabile-sinteza-principalelor-prevederi-a10749.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/noutati-legislative-fiscal-contabile-sinteza-principalelor-prevederi-a10749-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/noutati-legislative-fiscal-contabile-sinteza-principalelor-prevederi-a10749-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Conf. univ. dr.\u00a0<\/span><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"stk-highlight\">,\u00a0expert contabil<\/span><\/p>\n<p><span class=\"stk-highlight\">1.<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/264308\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>Ordinul ANAF nr. 59\/2023<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>privind modificarea Ordinului pre\u0219edintelui ANAF nr. 587\/2016 pentru aprobarea modelului \u0219i con\u021binutului formularelor utilizate pentru declararea impozitelor \u0219i taxelor cu regim de stabilire prin autoimpunere sau re\u021binere la surs\u0103<\/em>, publicat \u00een Monitorul Oficial nr. 59 din 20 ianuarie 2023<\/span><\/p>\n<p><span class=\"stk-highlight\">Motiva\u021bia apari\u021biei acestui ordin este modificarea legisla\u021biei \u00een ceea ce prive\u0219te\u00a0<strong>contribu\u021bia la Fondul de Tranzi\u021bie Energetic\u0103<\/strong>, astfel c\u0103, \u00eencep\u00e2nd cu 1 septembrie 2022, pe l\u00e2ng\u0103 produc\u0103torii de energie electric\u0103, entit\u0103\u021bile agregate de producere a energiei electrice, traderii, furnizorii care desf\u0103\u0219oar\u0103 activitatea de trading \u0219i agregatorii care tranzac\u021bioneaz\u0103 cantit\u0103\u021bi de energie electric\u0103 \u0219i\/sau gaze naturale pe pia\u021ba angro, \u0219i\u00a0<strong>partenerii din contractele financiare de asigurare a riscurilor (contracte de hedging) ai produc\u0103torilor de energie electric\u0103<\/strong>\u00a0pl\u0103tesc aceast\u0103 contribu\u021bie.<\/span><\/p>\n<p><em><span class=\"stk-highlight\">Principalele modific\u0103ri\/complet\u0103ri aduse de Ordinul nr. 59\/2023<\/span><\/em><\/p>\n<p>\u2013\u00a0<span class=\"stk-highlight\"><strong>Declara\u021bia 100<\/strong><\/span><\/p>\n<p><span class=\"stk-highlight\">La pozi\u021bia 87 din Nomenclatorul obliga\u021biilor de plat\u0103 la bugetul de stat se declar\u0103 contribu\u021bia datorat\u0103 de c\u0103tre produc\u0103torii de energie electric\u0103, entit\u0103\u021bile agregate de producere a energiei electrice, traderii, furnizorii care desf\u0103\u0219oar\u0103 activitatea de trading \u0219i agregatorii care tranzac\u021bioneaz\u0103, \u00eencep\u00e2nd cu 1 septembrie 2022, cantit\u0103\u021bi de energie electric\u0103 \u0219i\/sau gaze naturale pe pia\u021ba angro,\u00a0<strong>precum \u0219i de partenerii din contractele financiare de asigurare a riscurilor (contracte de hedging) ai produc\u0103torilor de energie electric\u0103.<\/strong><\/span><\/p>\n<p><span class=\"stk-highlight\">La pozi\u021bia 87 din Nomenclatorul obliga\u021biilor de plat\u0103 la bugetul de stat se declar\u0103 \u0219i contribu\u021bia la Fondul de Tranzi\u021bie Energetic\u0103 re\u021binut\u0103 la surs\u0103 din veniturile ob\u021binute de entit\u0103\u021bi rezidente\/nerezidente aferente produselor de acoperire a riscurilor de pia\u021b\u0103 pe termen lung.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noutati-legislative-fiscal-contabile-sinteza-principalelor-prevederi-a10749\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/noutati-legislative-fiscal-contabile-sinteza-principalelor-prevederi-a10749\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil 1.\u00a0Ordinul ANAF nr. 59\/2023\u00a0privind modificarea Ordinului pre\u0219edintelui ANAF nr. 587\/2016 pentru aprobarea modelului \u0219i con\u021binutului formularelor utilizate pentru declararea impozitelor \u0219i taxelor cu regim de stabilire prin autoimpunere sau re\u021binere la [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=7267"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7267\/revisions"}],"predecessor-version":[{"id":7269,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7267\/revisions\/7269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/7268"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}