Modificari legislatie fiscala – esalonarea la plata a obligatiilor fiscale si impozitul pe venitul din activitati agricole

Modificari legislatie fiscala – esalonarea la plata a obligatiilor fiscale si impozitul pe venitul din activitati agricole

[:ro]In Monitorul Oficial al Romaniei nr. 455/23.06.2014 a fost publicata Ordonanta de Urgenta nr. 40/2014, pentru modificarea si completarea unor acte normative, precum si pentru reglementarea unor masuri fiscale
Principalele modificari:
Reglementarea acordarii esalonarii la plata
Pot fi esalonate la plata inclusiv creantele stabilite de alte organe si transmise spre recuperare ANAF.
Organul fiscal va elibera garantiile in cazul in care contribuabilul solicita inlocuirea sau redimensionarea garantiei, iar sumele ramase din esalonarea la plata sunt mai mici de 5.000 lei pentru persoane fizice si, respectiv, 20.000 lei pentru persoane juridice.
Se modifica decizia de esalonare la plata, in sensul includerii in esalonare a unor noi obligatii fiscale:
– obligatiile fiscale principale stabilite de organul de inspectie fiscala prin decizie de impunere, precum si obligatiile fiscale accesorii aferente acestora, cu termene de plata dupa data comunicarii deciziei de esalonare la plata;
– diferentele de obligatii fiscale stabilite prin declaratii rectificative;
– obligatiile fiscale ramase nestinse dupa solutionarea deconturilor, etc.
Contribuabilul poate depune cel mult doua cereri de modificare a deciziei de esalonare la plata ori intr-un an de esalonare sau, dupa caz, fractie de an de esalonare, calculat incepand cu data comunicarii deciziei de esalonare.
OUG nr. 40/2014 se aplica si cererilor de acordare a esalonarilor la plata in curs de solutionare la data intrarii in vigoare a ordonantei (23 iunie 2014).
Impozitul pe venitul din activitati agricole
Impozitul pe venitul din activitati agricole datorat pentru anul fiscal 2013 de contribuabilii care au desfasurat activitati agricole individual sau in asociere se anuleaza, proportional cu gradul de calamitate al productiei agricole, daca sunt indeplinite cumulativ urmatoarele conditii:
• impozitul sa fi fost stabilit pe baza de norme de venit;
• pentru productia agricola sa nu fi fost incheiate polite de asigurare;
• productia sa fi fost calamitata in proportie de peste 30%.
Gradul de calamitate poate fi dovedit cu procesele-verbale de constatare a pagubelor care se intocmesc de catre comisiile locale pentru situatii de urgenta.[:en]Emergency Government Ordinance no 40/2014 to amend certain laws, as well as regulating certain fiscal measures was published into Official Gazette no 455/23.06.2014
Main amendments:
Regulation granting installment payment
Claims established by other authorities may be rescheduled and sent to recovery to ANAF.
Fiscal authority shall release guarantees in case of taxpayer requesting warranty replacement or resizing and remaining amounts as from rescheduling are less than RON 5,000 for individuals and RON 20,000 for legal entities, respectively.
Rescheduling decision is modified, in order to include in scheduling new tax obligations:
– the main fiscal obligations set out by the tax inspection by tax decision, as well as accessories fiscal obligations having deadline for payment after the date of communication of rescheduling decision;
– differences in tax liabilities established by amending fiscal statements;
– fiscal obligations remaining unsettled after settlement of returns, etc.
Taxpayer may submit no more than two requests to amend the rescheduling decision in a year of rescheduling or, if applicable, pro-rata for a year of rescheduling calculated from the date of communication of the decision to reschedule.
GEO no 40/2014 applies to rescheduling requests pending on the date of entering into force of the ordinance (June 23 2014).
Tax on income from agricultural activities
Tax on income from agricultural activities for fiscal year 2013 due by taxpayers who have developed agricultural activities individually or in associations it is canceled in proportion to the level of calamity of agricultural production if the following conditions are met:
• tax to have been determined based on income norms;
• no insurance policies have been concluded on agricultural production;
• production have been calamitated over 30%.
The degree of calamity can be proved with minutes of damages that are prepared by local committees for emergency situations.[:]

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