{"id":600,"date":"2024-11-25T09:45:40","date_gmt":"2024-11-25T09:45:40","guid":{"rendered":"https:\/\/opre.ro\/?p=600"},"modified":"2024-11-25T09:45:41","modified_gmt":"2024-11-25T09:45:41","slug":"noutati-legislative-25-11-2024","status":"publish","type":"post","link":"https:\/\/opre.ro\/index.php\/2024\/11\/25\/noutati-legislative-25-11-2024\/","title":{"rendered":"Noutati Legislative 25.11.2024"},"content":{"rendered":"\n

SC N&C CONSULTING SRL<\/strong><\/p>\n\n\n\n

Sediul social: Leamna de Sus, nr.248, jud. Dolj<\/p>\n\n\n\n

Birou: Craiova, str. Cl Bucuresti, nr.287A, Dolj<\/strong><\/p>\n\n\n\n

CF RO 17115838 J 16\/64\/14.01.2005<\/p>\n\n\n\n

Tel: 0251-481133; Fax: 0351-431604<\/strong><\/p>\n\n\n\n

Email: \u201c office@consulting-nc.ro \u201e<\/p>\n\n\n\n

Data: 25.11.2024<\/strong><\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

\u00cen vederea derul\u0103rii activit\u0103\u0163ii de consultan\u0163\u0103 \u015fi informare continu\u0103, <\/em><\/strong><\/p>\n\n\n\n

v\u0103 prezent\u0103m \u00een sintez\u0103, \u00een ordinea public\u0103rii, cele mai importante <\/strong>acte normative ap\u0103rute \u00een Monitorul Oficial \u00een perioada <\/strong>18-24 noiembrie 2024<\/strong><\/p>\n\n\n\n

Sumar:<\/strong><\/p>\n\n\n\n

1.<\/strong> Legea nr. 290\/2024 aduce <\/strong>modific\u0103ri CODULUI FISCAL<\/strong> \u015fi prevede impozitul suplimentar pe cifra de afaceri \u00een cazul institu\u021biilor de credit \u0219i al persoanelor juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale<\/strong>.<\/p>\n\n\n\n

2.<\/strong> Hot\u0103r\u00e2rea nr. 1452\/2024 modific\u0103 schema “Ajutor de minimis pentru aplicarea Programului de sus\u021binere a produc\u021biei de cartof de consum” \u00een anul 2024 <\/strong>si face suplimentarea resurselor financiare alocate cu suma de 3.000.000 lei<\/strong>, \u00een vederea achit\u0103rii obliga\u021biilor de plat\u0103 c\u0103tre poten\u021bialii beneficiari ai schemei de ajutor de minimis \u00eenscri\u0219i \u00een program.<\/p>\n\n\n\n

3.<\/strong> Ordonan\u0163a de urgen\u0163\u0103 nr. 132\/2024 <\/strong>aduce, de asemenea, c\u00e2teva modific\u0103ri CODULUI FISCAL.<\/strong><\/p>\n\n\n\n

Una dintre acestea se refera la accize, mai precis se aproba un calendar de cre\u0219tere gradual\u0103 a nivelului accizelor pentru vinuri, b\u0103uturi fermentate, produse intermediare \u0219i alcool etilic<\/strong> .<\/p>\n\n\n\n

O alt\u0103 modificare este legat\u0103 de facilitatile fiscale implementate prin OUG 107\/2024, <\/strong>respectiv se prelunge\u0219te termenul pentru depunerea cererii \u015fi plat\u0103 p\u00e2n\u0103 la 19 decembrie.<\/strong><\/p>\n\n\n\n

4.<\/strong> Hot\u0103r\u00e2rea nr. 1440\/2024 <\/strong>modific\u0103 Hot\u0103r\u00e2rea Guvernului nr. 1.145\/2024 privind acordarea unor ajutoare de urgen\u0163\u0103 pentru combaterea efectelor fenomenelor meteorologice deosebite produse \u00een luna septembrie 2024<\/strong>.<\/p>\n\n\n\n

Pentru fiecare act normativ punct\u0103m principalele prevederi, mai jos:<\/strong><\/p>\n\n\n\n

1.<\/strong> Legea nr. 290\/2024 pentru modificarea \u015fi completarea Legii nr. 227\/2015 privind CODUL FISCAL<\/strong> – Monitorul Oficial nr. 1163 din 21 noiembrie 2024.<\/p>\n\n\n\n

Legea nr. 290\/2024 prevede impozitul suplimentar pe cifra de afaceri \u00een cazul institu\u021biilor de credit \u0219i al persoanelor juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale<\/strong>.<\/p>\n\n\n\n

Institu\u0163iile de credit \u2013 persoane juridice rom\u00e2ne \u015fi sucursalele din Rom\u00e2nia ale institu\u0163iilor de credit \u2013 persoane juridice str\u0103ine datoreaz\u0103 suplimentar impozitului pe profit un impozit specific pe cifra de afaceri<\/strong> calculat prin aplicarea asupra cifrei de afaceri a urm\u0103toarelor cote de impozitare:<\/p>\n\n\n\n

a) 2%, pentru perioada 1 ianuarie 2025 \u2013 31 decembrie 2025 inclusiv;<\/strong><\/p>\n\n\n\n

b) 1%, \u00eencep\u00e2nd cu data de 1 ianuarie 2026.<\/strong><\/p>\n\n\n\n

Impozitul pe cifra de afaceri se calculeaz\u0103 cumulat de la \u00eenceputul anului fiscal. Impozitul pe cifra de afaceri datorat trimestrial se determin\u0103 ca diferen\u0163\u0103 \u00eentre impozitul pe cifra de afaceri calculat cumulat de la \u00eenceputul anului fiscal \u015fi impozitul pe cifra de afaceri datorat pentru perioada anterioar\u0103 celei de calcul.<\/p>\n\n\n\n

De asemenea, conform Legii, persoanele juridice rom\u00e2ne sau str\u0103ine care \u00een mod individual sau \u00eentr-o form\u0103 de asociere livreaz\u0103 bunuri sau presteaz\u0103 servicii pe teritoriul Rom\u00e2niei desf\u0103\u0219ur\u00e2nd activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale<\/strong>, stabilite prin ordin al ministrului Finan\u021belor, datoreaz\u0103 suplimentar impozitului pe profit un impozit specific pe cifra de afaceri.<\/strong><\/p>\n\n\n\n

Contribuabilii care desf\u0103\u0219oar\u0103 exclusiv activit\u0103\u021bi de distribu\u021bie\/furnizare\/transport de energie electric\u0103 \u0219i gaze naturale \u0219i care sunt reglementa\u021bi\/licen\u021bia\u021bi de Autoritatea Na\u021bional\u0103 de Reglementare \u00een Domeniul Energiei nu intr\u0103 sub inciden\u021ba acestor reglement\u0103ri.<\/p>\n\n\n\n

2.<\/strong> Hot\u0103r\u00e2rea nr. 1452\/2024 pentru modificarea art. 8 \u0219i 13 din Hot\u0103r\u00e2rea Guvernului nr. 150\/2024 privind aprobarea schemei “Ajutor de minimis pentru aplicarea Programului de sus\u021binere a produc\u021biei de cartof de consum” \u00een anul 2024 <\/strong>-Monitorul Oficial nr. 1167 din 22 noiembrie 2024.<\/p>\n\n\n\n

Prin aceast\u0103 HG au fost aloca\u0163i mai mul\u021bi bani Programului de sus\u021binere a produc\u021biei de cartof<\/strong>.<\/p>\n\n\n\n

\u00cen anul 2024 se face suplimentarea resurselor financiare alocate cu suma de 3.000.000 lei<\/strong>, \u00een vederea achit\u0103rii obliga\u021biilor de plat\u0103 c\u0103tre poten\u021bialii beneficiari ai schemei de ajutor de minimis \u00eenscri\u0219i \u00een program.<\/p>\n\n\n\n

De asemenea, HG prevede abrogarea dispozi\u021biilor cu privire la reducerea propor\u021bional\u0103 a sprijinului per hectar, \u00een situa\u021bia \u00een care valoarea total\u0103 dep\u0103\u015fe\u015fte resursele financiare alocate schemei de ajutor de minimis alocate prin Hot\u0103r\u00e2rea Guvernului nr. 150\/2024 si face reformularea unor dispozi\u021bii cu privire la situa\u021biile centralizatoare premerg\u0103toare deschiderii de credite bugetare pentru corelarea cu noile modific\u0103ri aduse prin proiectul de hot\u0103r\u00e2re.<\/p>\n\n\n\n

3.<\/strong> Ordonan\u0163a de urgen\u0163\u0103 nr. 132\/2024 pentru modificarea \u015fi completarea Legii nr. 227\/2015 privind Codul fiscal \u015fi pentru completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, precum \u015fi pentru modificarea \u015fi completarea unor acte normative <\/strong>-Monitorul Oficial nr. 1169 din 22 noiembrie 2024.<\/p>\n\n\n\n

Ordonanta de urgenta 132\/2024 care aduce c\u00e2teva modific\u0103ri CODULUI FISCAL.<\/strong><\/p>\n\n\n\n

Una dintre acestea se refera la accize, mai precis se aproba un calendar de cre\u0219tere gradual\u0103 a nivelului accizelor pentru vinuri, b\u0103uturi fermentate, produse intermediare \u0219i alcool etilic<\/strong> .<\/p>\n\n\n\n

O alt\u0103 modificare este legat\u0103 de facilitatile fiscale implementate prin OUG 107\/2024, <\/strong>respectiv se prelunge\u0219te termenul pentru depunerea cererii \u015fi plat\u0103 p\u00e2n\u0103 la 19 decembrie.<\/strong><\/p>\n\n\n\n

Aten\u0163ie !<\/strong> – termenul limit\u0103 pentru depunerea notific\u0103rilor prin care se transmite inten\u0163ia de a beneficia de facilitate r\u0103m\u00e2ne acela\u015fi 25 noiembrie 2024.<\/p>\n\n\n\n

Se introduce prevederea ca, \u00een cazul \u00een care debitorul depune notificare p\u00e2n\u0103 la data de 25 noiembrie 2024 inclusiv, dar nu depune cererea de anulare p\u00e2n\u0103 la 19 decembrie 2024 inclusiv \u0219i \u00eendepline\u0219te la aceast\u0103 dat\u0103 celelalte condi\u021bii din OUG 107\/2024, acesta beneficiaz\u0103 de anularea unor obliga\u021bii bugetare, prin emiterea, din oficiu, de c\u0103tre organul fiscal a deciziei de anulare a unor obliga\u021bii bugetare dup\u0103 constatarea \u00eendeplinirii acestor condi\u021bii.<\/p>\n\n\n\n

4.<\/strong> Hot\u0103r\u00e2rea nr. 1440\/2024 pentru modificarea \u0219i completarea Hot\u0103r\u00e2rii Guvernului nr. 1.145\/2024 privind acordarea unor ajutoare de urgen\u021b\u0103 pentru combaterea efectelor fenomenelor meteorologice deosebite produse \u00een luna septembrie 2024, precum \u0219i pentru suplimentarea bugetului Ministerului Muncii \u0219i Solidarit\u0103\u021bii Sociale din Fondul de rezerv\u0103 bugetar\u0103 la dispozi\u021bia Guvernului<\/strong>-Monitorul Oficial nr. 1164 din 21 noiembrie 2024.<\/p>\n\n\n\n

Hot\u0103r\u00e2rea nr. 1440\/2024 modific\u0103 Hot\u0103r\u00e2rea Guvernului nr. 1.145\/2024 privind acordarea unor ajutoare de urgen\u0163\u0103 pentru combaterea efectelor fenomenelor meteorologice deosebite produse \u00een luna septembrie 2024<\/strong>.<\/p>\n\n\n\n

Se prevede c\u0103 p\u00e2n\u0103 la data de 15 februarie 2025, prim\u0103riile transmit agen\u0163iilor pentru pl\u0103\u0163i \u015fi inspec\u0163ie social\u0103 din jude\u0163ele afectate documentele doveditoare prezentate de beneficiari<\/strong>, pe baz\u0103 de borderou. Modelul borderoului se stabile\u015fte de c\u0103tre Agen\u0163ia Na\u0163ional\u0103 pentru Pl\u0103\u0163i \u015fi Inspec\u0163ie Social\u0103 \u015fi se comunic\u0103 prim\u0103riilor din localit\u0103\u0163ile afectate.<\/p>\n\n\n\n

P\u00e2n\u0103 la data de 15 martie 2025, agen\u0163iile pentru pl\u0103\u0163i \u015fi inspec\u0163ie social\u0103 din jude\u0163ele afectate stabilesc sumele de restituit pentru fiecare beneficiar \u015fi emit deciziile de recuperare a sumelor r\u0103mase necheltuite.<\/p>\n","protected":false},"excerpt":{"rendered":"

SC N&C CONSULTING SRL Sediul social: Leamna de Sus, nr.248, jud. Dolj Birou: Craiova, str. Cl Bucuresti, nr.287A, Dolj CF RO 17115838 J 16\/64\/14.01.2005 Tel: 0251-481133; Fax: 0351-431604 Email: \u201c office@consulting-nc.ro \u201e Data: 25.11.2024 \u00cen vederea derul\u0103rii activit\u0103\u0163ii de consultan\u0163\u0103 \u015fi informare continu\u0103,  v\u0103 prezent\u0103m \u00een sintez\u0103, \u00een ordinea public\u0103rii, cele mai importante acte normative […]<\/p>\n","protected":false},"author":3,"featured_media":602,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":2,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nNoutati Legislative 25.11.2024 -<\/title>\n<meta name=\"description\" content=\"noutati-legislative-25-11-2024\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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