{"id":7276,"date":"2023-01-31T09:56:17","date_gmt":"2023-01-31T07:56:17","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7276"},"modified":"2023-01-31T09:56:19","modified_gmt":"2023-01-31T07:56:19","slug":"anaf-a-publicat-un-material-informativ-privind-compensarea-obligatiilor-fiscale","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/anaf-a-publicat-un-material-informativ-privind-compensarea-obligatiilor-fiscale\/","title":{"rendered":"ANAF a publicat un material informativ privind compensarea obliga\u021biilor fiscale"},"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-28648\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-a-publicat-un-material-informativ-privind-compensarea-obligatiilor-fiscale-s17283-1.jpg\" sizes=\"auto, (max-width: 376px) 100vw, 376px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-a-publicat-un-material-informativ-privind-compensarea-obligatiilor-fiscale-s17283-1.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-a-publicat-un-material-informativ-privind-compensarea-obligatiilor-fiscale-s17283-1-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/anaf-a-publicat-un-material-informativ-privind-compensarea-obligatiilor-fiscale-s17283-1-150x91.jpg 150w\" alt=\"\" width=\"376\" height=\"227\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la sec\u021biunea\u00a0<\/span><a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/asistenta_contribuabili\/servicii_oferite_contribuabililor\/ghiduri_curente\/!ut\/p\/a1\/hY9NC4JAEIZ_SwevzqQp1k2h3KxDGpHtJVbwK2xX1k3_fhoeIsrmNsPz8M4LFGKgnLVlzlQpOKuGndpXMic2MRwjwMh0MLS8zdpbHhF32AOXHsAf4-KHT0Ic_G1k-QdEfzH6E8Cf_DPQyQi0R2DixQBoXonkVffi8sR0cqAyzVKZSv0h-3OhVN2sNNSw6zqdcZbpUmj4jS9EoyB-w6C-n2K8WVW7d2dPqvADqg!!\/dl5\/d5\/L2dBISEvZ0FBIS9nQSEh\/\">Asisten\u021b\u0103 contribuabili<\/a><span class=\"stk-highlight\">, o\u00a0<\/span><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Compensare_2023.pdf\"><em>Bro\u0219ur\u0103<\/em><\/a><em>\u00a0<\/em><span class=\"stk-highlight\"><em>privind compensarea obliga\u021biilor fiscale<\/em>. Documentul cuprinde informa\u021bii legate de organismul care efectueaz\u0103 opera\u021biunea de compensare, obliga\u021biile care se sting prin compensare, modul de efectuare a compens\u0103rii.<\/span><\/p>\n<p><span class=\"stk-highlight\"><em>Compensarea<\/em>\u00a0este opera\u021biunea prin care se sting crean\u021bele statului sau unit\u0103\u021bilor administrativ-teritoriale ori subdiviziunilor acestora reprezent\u00e2nd impozite, taxe, contribu\u021bii \u0219i alte sume datorate bugetului general consolidat cu crean\u021bele debitorului reprezent\u00e2nd sume de rambursat, de restituit sau de plat\u0103 de la buget.<\/span><\/p>\n<p><span class=\"stk-highlight\"><em>Compensarea<\/em>\u00a0se efectueaz\u0103 de c\u0103tre organul fiscal competent \u00een a c\u0103rui administrare se afl\u0103 contribuabilul p\u00e2n\u0103 la concuren\u021ba celei mai mici sume, c\u00e2nd ambele p\u0103r\u021bi dob\u00e2ndesc reciproc at\u00e2t calitatea de creditor, c\u00e2t \u0219i pe cea de debitor, cu condi\u021bia ca respectivele crean\u021be s\u0103 fie administrate de aceea\u0219i autoritate public\u0103, inclusiv unit\u0103\u021bile subordonate acesteia.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-compensarea-obligatiilor-fiscale-s17283\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la sec\u021biunea\u00a0Asisten\u021b\u0103 contribuabili, o\u00a0Bro\u0219ur\u0103\u00a0privind compensarea obliga\u021biilor fiscale. Documentul cuprinde informa\u021bii legate de organismul care efectueaz\u0103 opera\u021biunea de compensare, obliga\u021biile care se sting prin compensare, [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7277,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7276","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\/7276","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=7276"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7276\/revisions"}],"predecessor-version":[{"id":7278,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7276\/revisions\/7278"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/7277"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}