{"id":8288,"date":"2024-01-05T12:33:50","date_gmt":"2024-01-05T10:33:50","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=8288"},"modified":"2024-01-05T12:33:51","modified_gmt":"2024-01-05T10:33:51","slug":"impozit-suplimentar-pentru-persoanele-juridice-care-isi-desfasoara-activitatea-in-sectoarele-petrolului-si-gazelor-naturale","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/impozit-suplimentar-pentru-persoanele-juridice-care-isi-desfasoara-activitatea-in-sectoarele-petrolului-si-gazelor-naturale\/","title":{"rendered":"Impozit suplimentar pentru persoanele juridice care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een sectoarele petrolului \u0219i gazelor naturale"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">Conf. univ. dr.\u00a0<\/span><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\">Marcel\u00a0VULPOI<\/a><span class=\"stk-highlight\">,\u00a0expert contabil<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong>Ordinul Ministerului Finan\u021belor nr. 5.433\/2023 privind \u00eenfiin\u021barea persoanelor juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectorul petrolier \u0219i al gazelor naturale conform art. 1 alin. 183 alin. (1) din Legea nr. 227\/2015 privind Codul fiscal<\/strong>, a fost publicat \u00een<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/277777\">Monitorul Oficial, Partea I nr. 1.185 din 28 decembrie 2023<\/a>.<\/p>\n<p><span class=\"stk-highlight\">Potrivit art. 183 din Codul fiscal se stabile\u0219te un impozit suplimentar pentru persoanele juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale.<\/span><\/p>\n<p><span class=\"stk-highlight\">Prin prezentul ordin sunt men\u021bionate persoanele juridice care desf\u0103\u0219oar\u0103 astfel de activit\u0103\u021bi ce intr\u0103 sub inciden\u021ba impozitului suplimentar (intr\u0103 \u00een vigoare \u00eencep\u00e2nd cu data de 1 ianuarie 2024).<\/span><\/p>\n<p><span class=\"stk-highlight\">Persoanele juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale sunt cele care desf\u0103\u0219oar\u0103 activit\u0103\u021bi, principale sau secundare, corespunz\u0103toare urm\u0103toarelor coduri CAEN:<\/span><\/p>\n<p><span class=\"stk-highlight\">-0610- \u201eExtrac\u021bia \u021bi\u021beiului\u201d;<\/span><\/p>\n<p><span class=\"stk-highlight\">-0620- \u201eExtrac\u021bia gazelor naturale\u201d;<\/span><\/p>\n<p><span class=\"stk-highlight\">-1920- \u201eFabricarea produselor ob\u021binute prin rafinarea petrolului\u201d;<\/span><\/p>\n<p><span class=\"stk-highlight\">-3522- \u201eDistribu\u021bia combustibililor gazo\u0219i, prin conducte\u201d;<\/span><\/p>\n<p><span class=\"stk-highlight\">-3523- \u201eComercializarea combustibililor gazo\u0219i, prin conducte\u201d;<\/span><\/p>\n<p><span class=\"stk-highlight\">-4671- \u201eComer\u021b cu ridicata al combustibililor solizi, lichizi \u0219i gazo\u0219i \u0219i al produselor derivate\u201d;<\/span><\/p>\n<p><span class=\"stk-highlight\">-4730- \u201eComer\u021b cu am\u0103nuntul al carburan\u021bilor pentru autovehicule \u00een magazine specializate\u201d;\u00a0<\/span><\/p>\n<p><span class=\"stk-highlight\">-4950- \u201eTransporturi prin conducte\u201d. De re\u021binut: \u00cen cazul contribuabililor care desf\u0103\u0219oar\u0103 at\u00e2t activit\u0103\u021bi corespunz\u0103toare codurilor CAEN prev\u0103zute la art. 1, c\u00e2t \u0219i activit\u0103\u021bi potrivit codurilor CAEN.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<\/span><a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/impozit-suplimentar-pentru-persoanele-juridice-care-isi-desfasoara-activitatea-in-sectoarele-petrolului-si-gazelor-naturale-a12253\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Ordinul Ministerului Finan\u021belor nr. 5.433\/2023 privind \u00eenfiin\u021barea persoanelor juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectorul petrolier \u0219i al gazelor naturale conform art. 1 alin. 183 alin. (1) din Legea nr. 227\/2015 privind [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8289,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8288","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\/8288","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=8288"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/8288\/revisions"}],"predecessor-version":[{"id":8290,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/8288\/revisions\/8290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/8289"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=8288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=8288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=8288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}