{"id":2912,"date":"2020-07-03T17:16:59","date_gmt":"2020-07-03T15:16:59","guid":{"rendered":"https:\/\/www.ndi.law\/na\/?p=2912"},"modified":"2020-07-03T17:16:59","modified_gmt":"2020-07-03T15:16:59","slug":"fiscal-news-for-companies","status":"publish","type":"post","link":"https:\/\/www.nicolescu-asociatii.ro\/?p=2912","title":{"rendered":"Fiscal news for companies"},"content":{"rendered":"

de Bogdan Ilie<\/a> \u0219i Drago\u0219 Burlacu<\/a><\/p>\n

 <\/p>\n

\u00cen M.O. al Rom\u00e2niei nr. 551 din 25.06.2020 a fost publicat\u0103 O.G. nr. 99 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene.<\/p>\n

\n

V\u0103 prezent\u0103m, \u00een continuare, cele mai importante dispozi\u021bii ale O.U.G. nr. 99\/2020 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene.<\/p>\n

\n
    \n
  1. Contribuabilii obliga\u021bi la plata impozitului specific unor activit\u0103\u021bi, potrivit Legii nr. 170\/2016 privind impozitul specific unor activit\u0103\u021bi, pentru anul 2020, nu datoreaz\u0103 impozit specific pentru o perioad\u0103 de 90 de zile calculat\u0103 de la data intr\u0103rii \u00een vigoare a prezentei ordonan\u021be de urgen\u021b\u0103. \u00cen acest sens, contribuabilii recalculeaz\u0103, \u00een mod corespunz\u0103tor, impozitul specific stabilit potrivit Legii nr. 170\/2016, aferent anului 2020, prin \u00eemp\u0103r\u021birea impozitului specific anual la 365 de zile calendaristice \u0219i \u00eenmul\u021birea valorii rezultate cu diferen\u021ba dintre num\u0103rul de 365 de zile calendaristice \u0219i num\u0103rul de 90 de zile calendaristice.<\/li>\n
  2. Contribuabilii care intr\u0103 sub inciden\u021ba prevederilor art. IX din Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 48\/2020 privind unele m\u0103suri financiar-fiscale, cu modific\u0103rile ulterioare, pentru recalcularea impozitului specific anual potrivit alin. (2), scad \u0219i perioada \u00een care au \u00eentrerupt activitatea, total sau par\u021bial, ca urmare a st\u0103rii de urgen\u021b\u0103. Totodat\u0103, prin derogare de la prevederile art. 8 alin. (1) din Legea nr. 170\/2016, declararea \u0219i plata impozitului specific aferent semestrului I al anului 2020 se efectueaz\u0103 p\u00e2n\u0103 la data de 25 octombrie 2020 inclusiv.<\/li>\n
  3. Sunt scutite de taxa pe valoarea ad\u0103ugat\u0103 cu drept de deducere livr\u0103rile de m\u0103\u0219ti de protec\u021bie individuale \u0219i ventilatoare medicale pentru terapie intensiv\u0103 efectuate c\u0103tre institu\u021biile publice responsabile cu constituirea acestei rezerve, p\u00e2n\u0103 la data de 1 octombrie 2020. Furnizorul justific\u0103 scutirea de TVA cu declara\u021bia pe propria r\u0103spundere cu privire la destina\u021bia bunurilor, pus\u0103 la dispozi\u021bia sa de institu\u021bia beneficiar\u0103, semnat\u0103 de reprezentantul legal al acesteia, cel t\u00e2rziu la momentul livr\u0103rii.<\/li>\n
  4. Sunt scutite de taxa pe valoarea ad\u0103ugat\u0103 importurile \u0219i achizi\u021biile intracomunitare de m\u0103\u0219ti de protec\u021bie individuale \u0219i ventilatoare medicale pentru terapie intensiv\u0103, efectuate de c\u0103tre institu\u021biile publice responsabile p\u00e2n\u0103 la data de 1 octombrie 2020. Scutirea de TVA pentru importul de bunuri se aplic\u0103 pe baza declara\u021biei pe propria r\u0103spundere a institu\u021biei beneficiare, semnat\u0103 de reprezentantul legal al acesteia, care se depune la organul vamal competent la momentul importului.<\/li>\n<\/ol>\n
    \n

    Totodat\u0103, O.U.G. nr. 99\/2020 prevede ca titularii contractelor de \u00eenchiriere a plajelor, \u00eencheiate \u00een temeiul art. 2 din Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 19\/2006 privind utilizarea plajei M\u0103rii Negre \u0219i controlul activit\u0103\u021bilor desf\u0103\u0219urate pe plaj\u0103, aprobat\u0103 cu modific\u0103ri \u0219i complet\u0103ri prin Legea nr. 274\/2006, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, vor beneficia, doar pentru sezonul estival 2020, de scutirea de la plata tran\u0219ei a doua, pentru contractele de \u00eenchiriere care prev\u0103d trei tran\u0219e de plat\u0103, respectiv diminuarea tran\u0219ei a doua de plat\u0103, \u00een echivalent reprezent\u00e2nd 30% din valoarea total\u0103 a contractului, pentru contractele care prev\u0103d plata \u00een dou\u0103 tran\u0219e. Diferen\u021ba r\u0103mas\u0103 de achitat din contravaloarea contractului de \u00eenchiriere aferent anului 2020, dup\u0103 aplicarea alin. (1), se re\u021bine \u00een integralitate de c\u0103tre Administra\u021bia Na\u021bional\u0103 Apele Rom\u00e2ne prin Administra\u021bia Bazinal\u0103 de Ap\u0103 Dobrogea – Litoral.<\/p>\n

    \n

    \u00cen continuare, v\u0103 prezent\u0103m, modific\u0103rile aduse unor acte normative:<\/p>\n

    \n
      \n
    1. Alineatele (1\u00b9), (2) \u0219i (3) ale articolului 1 din Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 33\/2020 se modific\u0103 \u0219i vor avea urm\u0103torul cuprins:<\/li>\n<\/ol>\n

      \u201d(1<\/em>\u00b9) Contribuabilii pl\u0103titori de impozit pe profit, indiferent de sistemul de declarare \u0219i plat\u0103 prev\u0103zut la art. 41 din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, precum \u0219i contribuabilii pl\u0103titori de impozit pe venitul micro\u00eentreprinderilor, care achit\u0103 impozitul datorat trimestrial\/plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenele scadente, 25 iulie 2020 inclusiv, pentru trimestrul II, respectiv 25 octombrie 2020 inclusiv, pentru trimestrul III, beneficiaz\u0103 de o bonifica\u021bie de 10% calculat\u0103 asupra impozitului datorat trimestrial\/pl\u0103\u021bii anticipate trimestriale.<\/em><\/p>\n

      (2) Prevederile alin. (1) \u0219i (1<\/em>\u00b9) se aplic\u0103 \u00een mod corespunz\u0103tor \u0219i pentru contribuabilii care intr\u0103 sub inciden\u021ba prevederilor art. 16 alin. (5) din Legea nr. 227\/2015, cu modific\u0103rile \u0219i complet\u0103rile ulterioare. Ace\u0219ti contribuabili beneficiaz\u0103 de bonifica\u021bia prev\u0103zut\u0103 \u00een alin. (1) dac\u0103 achit\u0103 impozitul datorat trimestrial\/plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenul scadent cuprins \u00een perioada 25 aprilie-25 iunie 2020 inclusiv \u0219i, respectiv, \u00een alin. (11), dac\u0103 achit\u0103 impozitul datorat trimestrial\/plata anticipat\u0103 trimestrial\u0103 p\u00e2n\u0103 la termenul scadent cuprins, dup\u0103 caz, \u00een perioada 26 iunie-25 septembrie 2020 inclusiv \u0219i \u00een perioada 26 septembrie-25 decembrie 2020 inclusiv.<\/em><\/p>\n

      (3) Prevederile alin. (1) \u0219i (1<\/em>\u00b9) se aplic\u0103 \u00een mod corespunz\u0103tor \u0219i de c\u0103tre contribuabilii care intr\u0103 sub inciden\u021ba Legii nr. 170\/2016 privind impozitul specific unor activit\u0103\u021bi, pentru impozitul pe profit\/plata anticipat\u0103 trimestrial\u0103 aferente trimestrelor I, respectiv pentru trimestrele II \u0219i III ale anului 2020, determinat pentru activit\u0103\u021bile desf\u0103\u0219urate, altele dec\u00e2t cele corespunz\u0103toare codurilor CAEN prev\u0103zute de lege.”<\/em><\/p>\n

      \n
        \n
      1. Alineatul (3) al articolului VII din Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 29\/2020 privind unele m\u0103suri economice \u0219i fiscal-bugetare, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 230 din 21 martie 2020, cu modific\u0103rile ulterioare, se modific\u0103 \u0219i va avea urm\u0103torul cuprins:<\/li>\n<\/ol>\n

        \n

        \u201d(3) Se suspend\u0103 sau nu \u00eencepe executarea silit\u0103 prin \u00eenfiin\u021barea popririi a crean\u021belor bugetare, cu excep\u021bia execut\u0103rilor silite care se aplic\u0103 pentru recuperarea crean\u021belor bugetare stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive pronun\u021bate \u00een materie penal\u0103, precum \u0219i a ajutoarelor de stat a c\u0103ror recuperare a fost dispus\u0103 printr-o decizie a Comisiei Europene\/furnizorului ajutorului de stat sau a unei instan\u021be na\u021bionale. M\u0103surile de suspendare a execut\u0103rii silite prin poprire asupra sumelor urm\u0103ribile reprezent\u00e2nd venituri \u0219i disponibilit\u0103\u021bi b\u0103ne\u0219ti se aplic\u0103, prin efectul legii, de c\u0103tre institu\u021biile de credit sau al\u021bi ter\u021bi popri\u021bi, f\u0103r\u0103 alte formalit\u0103\u021bi din partea organelor fiscale.\u201d<\/em><\/p>\n

        \n
          \n
        1. Alineatul (4) al articolului XII din Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 48\/2020 privind unele m\u0103suri financiar- fiscale, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 319 din 16 aprilie 2020, cu modific\u0103rile ulterioare, se modific\u0103 \u0219i va avea urm\u0103torul cuprins:<\/li>\n<\/ol>\n

          \n

          \u201dSe suspend\u0103 sau nu \u00eencepe executarea silit\u0103, prin soma\u021bie \u0219i prin valorificarea bunurilor la licita\u021bie, a crean\u021belor bugetare, cu excep\u021bia execut\u0103rilor silite care se aplic\u0103 pentru recuperarea crean\u021belor bugetare stabilite prin hot\u0103r\u00e2ri judec\u0103tore\u0219ti definitive pronun\u021bate \u00een materie penal\u0103, provenite din s\u0103v\u00e2r\u0219irea de infrac\u021biuni, precum \u0219i a ajutoarelor de stat a c\u0103ror recuperare a fost dispus\u0103 printr-o decizie a Comisiei Europene\/furnizorului ajutorului de stat sau a unei instan\u021be na\u021bionale.”<\/em><\/p>\n

          \n
            \n
          1. Articolul III din Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 90\/2020 pentru modificarea Ordonan\u021bei Guvernului nr. 6\/2019 privind instituirea unor facilit\u0103\u021bi fiscale, precum \u0219i pentru modificarea altor acte normative, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 459 din 29 mai 2020, se modific\u0103 dup\u0103 cum urmeaz\u0103:<\/li>\n<\/ol>\n

            \n

            \u201dArt. III. (1) Termenul prev\u0103zut la art. VII alin. (4) din Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 29\/2020 privind unele m\u0103suri economice \u0219i fiscal-bugetare, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 230 din 21 martie 2020, cu modific\u0103rile ulterioare, se prorog\u0103 p\u00e2n\u0103 la data de 25 octombrie 2020 inclusiv.<\/em><\/p>\n

            (2) Termenul prev\u0103zut la art. XIII alin. (1) din Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 48\/2020 privind unele m\u0103suri financiar- fiscale, publicat\u0103 \u00een Monitorul Oficial al Rom\u00e2niei, Partea I, nr. 319 din 16 aprilie 2020, cu modific\u0103rile ulterioare, se prorog\u0103 p\u00e2n\u0103 la data de 25 octombrie 2020 inclusiv.”<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

            de Bogdan Ilie \u0219i Drago\u0219 Burlacu   \u00cen M.O. al Rom\u00e2niei nr. 551 din 25.06.2020 a fost publicat\u0103 O.G. nr. 99 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene. V\u0103 prezent\u0103m, \u00een continuare, cele mai importante dispozi\u021bii ale O.U.G. nr. 99\/2020 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[138],"tags":[],"class_list":{"1":"post","4":"format-standard","6":"category-fiscal-2"},"acf":[],"yoast_head":"\nFiscal news for companies - Nicolescu \u0219i Asocia\u021bii<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.nicolescu-asociatii.ro\/?p=2912\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscal news for companies - Nicolescu \u0219i Asocia\u021bii\" \/>\n<meta property=\"og:description\" content=\"de Bogdan Ilie \u0219i Drago\u0219 Burlacu   \u00cen M.O. al Rom\u00e2niei nr. 551 din 25.06.2020 a fost publicat\u0103 O.G. nr. 99 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene. V\u0103 prezent\u0103m, \u00een continuare, cele mai importante dispozi\u021bii ale O.U.G. nr. 99\/2020 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.nicolescu-asociatii.ro\/?p=2912\" \/>\n<meta property=\"og:site_name\" content=\"Nicolescu \u0219i Asocia\u021bii\" \/>\n<meta property=\"article:published_time\" content=\"2020-07-03T15:16:59+00:00\" \/>\n<meta name=\"author\" content=\"rafy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"rafy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.nicolescu-asociatii.ro\\\/?p=2912#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.nicolescu-asociatii.ro\\\/?p=2912\"},\"author\":{\"name\":\"rafy\",\"@id\":\"https:\\\/\\\/www.nicolescu-asociatii.ro\\\/#\\\/schema\\\/person\\\/731fb12467baebea5ee180891d66b750\"},\"headline\":\"Fiscal news for companies\",\"datePublished\":\"2020-07-03T15:16:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.nicolescu-asociatii.ro\\\/?p=2912\"},\"wordCount\":1256,\"publisher\":{\"@id\":\"https:\\\/\\\/www.nicolescu-asociatii.ro\\\/#organization\"},\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.nicolescu-asociatii.ro\\\/?p=2912\",\"url\":\"https:\\\/\\\/www.nicolescu-asociatii.ro\\\/?p=2912\",\"name\":\"Fiscal news for companies - 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Nicolescu \u0219i Asocia\u021bii","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.nicolescu-asociatii.ro\/?p=2912","og_locale":"en_US","og_type":"article","og_title":"Fiscal news for companies - Nicolescu \u0219i Asocia\u021bii","og_description":"de Bogdan Ilie \u0219i Drago\u0219 Burlacu   \u00cen M.O. al Rom\u00e2niei nr. 551 din 25.06.2020 a fost publicat\u0103 O.G. nr. 99 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene. V\u0103 prezent\u0103m, \u00een continuare, cele mai importante dispozi\u021bii ale O.U.G. nr. 99\/2020 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea […]","og_url":"https:\/\/www.nicolescu-asociatii.ro\/?p=2912","og_site_name":"Nicolescu \u0219i Asocia\u021bii","article_published_time":"2020-07-03T15:16:59+00:00","author":"rafy","twitter_card":"summary_large_image","twitter_misc":{"Written by":"rafy","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.nicolescu-asociatii.ro\/?p=2912#article","isPartOf":{"@id":"https:\/\/www.nicolescu-asociatii.ro\/?p=2912"},"author":{"name":"rafy","@id":"https:\/\/www.nicolescu-asociatii.ro\/#\/schema\/person\/731fb12467baebea5ee180891d66b750"},"headline":"Fiscal news for companies","datePublished":"2020-07-03T15:16:59+00:00","mainEntityOfPage":{"@id":"https:\/\/www.nicolescu-asociatii.ro\/?p=2912"},"wordCount":1256,"publisher":{"@id":"https:\/\/www.nicolescu-asociatii.ro\/#organization"},"articleSection":["Fiscal"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.nicolescu-asociatii.ro\/?p=2912","url":"https:\/\/www.nicolescu-asociatii.ro\/?p=2912","name":"Fiscal news for companies - 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