Procedura de depunere a certificarii efectuate de consultant fiscal

Procedura de depunere a certificarii efectuate de consultant fiscal

[:ro]In Monitorul Oficial al Romaniei nr. 881/04.12.2014 a fost publicat Ordinul nr. 1620/2014 pentru pentru aprobarea Procedurii de depunere la organul fiscal a documentului de certificare intocmit de consultantul fiscal, precum si a Procedurii privind schimbul de informatii intre Agentia Nationala de Administrare Fiscala si Camera Consultantilor Fiscali.
Procedura de depunere la organul fiscal a documentului de certificare intocmit de consultantul fiscal
Procedura se aplica pentru contribuabilii care opteaza pentru certificarea de catre un consultant fiscal a declaratiilor fiscale, inclusiv a declaratiilor fiscale rectificative (in prezent certificarea declaratiilor fiscale este optionala).
Documentul de certificare (nota de certificare – formularul 180), se intocmeste de catre consultantii fiscali potrivit normelor de certificare a declaratiilor fiscale ale contribuabililor.
Nota de certificare se depune de catre consultantul fiscal, in baza acordului dat de catre contribuabilul titular al declaratiei certificate, la organul fiscal competent pentru administrarea obligatiilor fiscale datorate de contribuabilul pentru care se presteaza serviciul de certificare, impreuna cu declaratia certificata sau ulterior depunerii acesteia.
Nota de certificare contine in mod obligatoriu cuantumul si natura creantei fiscale declarate, cuantumul bazei de impozitare, cauzele care au generat rectificarea pentru declaratiile rectificative, motivatia certificarii pentru declaratia cu rezerve.
Nota de certificare se completeaza cu ajutorul programului de asistenta pus la dispozitie pe serverul Ministerului Finantelor Publice si se transmite prin mijloace electronice de transmitere la distanta.
Procedura privind schimbul de informatii intre Agentia Nationala de Administrare Fiscala si Camera Consultantilor Fiscali
Schimbul de informatii se face cu respectarea prevederilor referitoare la confidentialitatea, utilizarea si pastrarea datelor si informatiilor furnizate, conform prevederilor legale.
Ordinul a intrat in vigoare la data de 4 decembrie 2014.[:en]Order no. 1620/2014 for approving the Procedure for submission to the tax authorities the certified document prepared by a tax consultant and the Procedure for the exchange of information between the National Agency for Fiscal Administration and the Chamber of Tax Consultants, was published into Official Gazette no 881/04.12.2014.
Procedure for submission to the tax authorities the certified document prepared by a tax consultant.
The procedure applies to taxpayers who opt for certification of tax returns by a tax consultant, including amended tax returns (currently tax returns certification is optional).
Certification document (Certification Note – Form 180) is prepared by tax consultants according to the certification rules for tax returns of taxpayers.
Certification Note is submitted by the tax consultant, based on the agreement given by the taxpayer holding the certified statement, to the competent tax authority to manage the tax liabilities due by the taxpayer for which there are rendered the certification services, together with the certified statement or subsequent to their submission.
Certification Note should contain the amount and nature of the tax receivable declared, the amount of the taxable base, causes that led to corrective returns, motivation for qualified certification.
Certification Note is completed using assistance program made available on Ministry of Finance server and is submitted by remote electronic means.
The procedure regarding the exchange of information between the National Agency for Fiscal Administration and the Chamber of Tax Consultants.
The exchange of information is done in accordance to the provisions relating to confidentiality, use and storage of data and information provided, as required by law.
The Order entered into force at 4 December 2014.[:]

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