Eliminarea obligatiei de folosire a stampilei

Eliminarea obligatiei de folosire a stampilei

[:ro]In Monitorul Oficial al Romaniei nr. 540/20.07.2015 a fost publicata Ordonanta nr. 17/2015 privind reglementarea unor masuri fiscal-bugetare si modificarea si completarea unor acte normative
Persoanele fizice, persoanele juridice de drept privat, precum si entitatile fara personalitate juridica nu au obligatia de a aplica stampila pe declaratii, cereri sau orice alte documente depuse la institutiile sau autoritatile publice, precum si pe documente sau orice alte inscrisuri emise in relatia dintre acestea.
Se prelungesc unele termene prevazute de OUG 91/2014, pentru dotarea operatorilor economici cu case de marcat cu jurnal electronic, astfel:
– Contribuabilii mari, incepand cu data de 1 octombrie 2016;
– Contribuabilii mijlocii, incepand cu data de 1 ianuarie 2017;
– Contribuabili mici, incepand cu data de 1 mai 2017.
Se prevede scutirea de la plata taxelor extrajudiciare de timbru in cazul in care contribuabilii solicita ANAF eliberarea unor certificate, adeverinte sau alte documente.
Se defineste notiunea de „obligatii fiscale restante”, astfel:
– obligatii fiscale pentru care s-a implinit scadenta sau termenul de plata;
– diferentele de obligatii fiscale principale si accesorii stabilite prin decizie de impunere, chiar daca pentru acestea nu s-a implinit termenul de plata.
Nu se considera ca un contribuabil inregistreaza obligatii fiscale restante in situatia in care suma obligatiilor fiscale inscrise in certificatul de atestare fiscala emis de organul fiscal este mai mica sau egala cu suma de rambursat/restituit.
Se introduce un nou tip de garantie, polita de asigurare de garantie care poate fi utilizata pentru suspendarea executarii silite.
Se clarifica modalitatea de compensare a obligatiilor fiscale cu sumele negative de TVA solicitate la rambursare prin intermediul unui decont depus dupa data deschiderii procedurii insolventei.
Ordonanta a intrat in vigoare la data de 23 iulie 2015.[:en]Ordinance no 17/2015 on regulation of some fiscal-budgetary measures and amendments to certain legislation, was published into Official Gazette no 540/20.07.2015
Individuals, private legal entities and entities without legal status are no longer required to stamp the declarations, applications or other documents submitted to institutions or public authorities, as well as documents or other written records issued betweeen them.
Deadlines provided by GEO 91/2014, to equip economic operators with electronic cash register, are extended as follows:
– Large taxpayers, starting 1 October 2016;
– Medium taxpayers, starting 1 January 2017;
– Small taxpayers, starting 1 May 2017.
Stamp duties are no longer required where taxpayers requires ANAF issuance of certificates, attestations or other documents.
The concept of “outstanding tax liabilities”, it is defined as follows:
– tax liabilities for which the maturity or payment period has been fulfilled;
– differences on main tax liabilities and accessories set by tax decision, even if the deadline has not been reached.
It is not considered that a taxpayer has outstanding tax liabilities if the tax liability registered in the tax certificate issued by the tax authorities is lower or equal to the amount eligible to reclaim.
A new type of guarantee is introduced, guarantee insurance policy which can be used to suspend tax enforcement.
Clarifications in the way the tax liabilities are offset with negative amounts of VAT requested to reimbursement by a VAT return filled after the insolvency procedure have been started.
The Ordinance has entered into force on 23 July 2015.[:]

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