{"id":7366,"date":"2023-02-24T09:55:04","date_gmt":"2023-02-24T07:55:04","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7366"},"modified":"2023-02-24T09:55:06","modified_gmt":"2023-02-24T07:55:06","slug":"anaf-a-publicat-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-mai-frecvente-intrebari-adresate-de-contribuabili-in-semestrul-ii-din-2022","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/anaf-a-publicat-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-mai-frecvente-intrebari-adresate-de-contribuabili-in-semestrul-ii-din-2022\/","title":{"rendered":"ANAF a publicat principalele deficien\u021be constatate ca urmare a ac\u021biunilor de control, precum \u0219i cele mai frecvente \u00eentreb\u0103ri adresate de contribuabili \u00een semestrul II din 2022"},"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-28848\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-s17481.jpg\" sizes=\"auto, (max-width: 344px) 100vw, 344px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-s17481.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-s17481-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-s17481-150x91.jpg 150w\" alt=\"\" width=\"344\" height=\"207\" \/><\/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<\/span>\u00a0<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\/\" target=\"_blank\" rel=\"noreferrer noopener\">Asisten\u021b\u0103 contribuabili<\/a><span class=\"stk-highlight\">, un<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Deficiente_SII_2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>material informativ<\/em><\/a><em>\u00a0<\/em><span class=\"stk-highlight\"><em>privind principalele deficien\u021be constatate ca urmare a ac\u021biunilor de control, precum \u0219i cele mai frecvente \u00eentreb\u0103ri adresate de contribuabili \u00een semestrul II 2022<\/em>.<\/span><\/p>\n<p><span class=\"stk-highlight\">Documentul este structurat \u00een dou\u0103 p\u0103r\u021bi: \u2666 Principalele deficien\u021be constatate ca urmare a ac\u021biunilor de control; \u2666 Principalele problematici fiscale adresate de contribuabili.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">\u25ba I. Principalele deficien\u021be constatate ca urmare a ac\u021biunilor de control<\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">Pentru realizarea obiectivului privind prevenirea \u0219i combaterea evaziunii fiscale s-au \u00eentreprins o serie de ac\u021biuni de c\u0103tre direc\u021biile de specialitate din cadrul Agen\u021biei.<\/span><\/p>\n<p><span class=\"stk-highlight\">Astfel, \u00een ceea ce prive\u0219te\u00a0<strong><em>Direc\u021bia general\u0103 antifraud\u0103 fiscal\u0103<\/em><\/strong>, principalele deficien\u021be constatate pe linia descoperirii \u0219i combaterii evaziunii fiscale pot fi sintetizate astfel:<\/span><\/p>\n<p><span class=\"stk-highlight\">\u25cf\u00a0cazuri \u00een care contribuabilii au eviden\u021biat, \u00een actele contabile sau \u00een alte documente legale, cheltuieli care nu au avut la baza opera\u021biuni reale ori au eviden\u021biat alte opera\u021biuni fictive \u00een scopul sustragerii de la plata obliga\u021biilor fiscale, respectiv:\u00a0<strong>A)<\/strong>\u00a0\u00eenregistrarea de achizi\u021bii\/livr\u0103ri fictive succesive de bunuri \u0219i\/sau servicii, \u00een care sunt interpuse mai multe societ\u0103\u021bi pe diferite paliere, pe baza unor scheme financiare (de cele mai multe ori extrem de complexe) concepute \u0219i puse \u00een aplicare cu scopul de a sustrage sume importante de la plata c\u0103tre bugetul general consolidat al statului \u0219i\/sau a crea avantaje fiscale unor contribuabili;<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<\/span><em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-principalele-deficiente-constatate-ca-urmare-a-actiunilor-de-control-precum-si-cele-mai-frecvente-intrebari-adresate-de-contribuabili-in-semestrul-ii-din-2022-s17481\/\" 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, un\u00a0material informativ\u00a0privind principalele deficien\u021be constatate ca urmare a ac\u021biunilor de control, precum \u0219i cele mai frecvente \u00eentreb\u0103ri adresate de contribuabili \u00een [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7367,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7366","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\/7366","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=7366"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7366\/revisions"}],"predecessor-version":[{"id":7368,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7366\/revisions\/7368"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/7367"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}