Legea 207/2015 privind Codul de Procedura Fiscala

Legea 207/2015 privind Codul de Procedura Fiscala

[:ro]In Monitorul Oficial al Romaniei nr. 547/23.07.2015 a fost publicata Legea nr. 207/2015 privind Codul de procedura fiscala
Principalele modificari sunt:
Interpretarea legii
Sunt prevazute 5 reguli de interpretare a legislatiei fiscale. Daca prevederile legislatiei fiscale raman neclare dupa aplicarea celor 5 reguli, acestea se interpreteaza in favoarea contribuabilului/platitorului.
Actul administrativ fiscal
In cazul emiterii electronice a Actului administrativ fiscal, acesta se considera emis la data aplicarii semnaturii electronice extinse.
Actul administrativ fiscal este nul daca este emis cu incalcarea prevederilor legale privind competenta sau este afectat de o grava si evidenta eroare.
Daca se anuleaza un act administrativ fiscal, organul fiscal competent emite un alt act administrativ fiscal, daca nu s-a indeplinit termenul de prescriptie sau daca anularea nu s-a datorat unor vicii de fond.
Solutia fiscala individuala anticipata si acordul de pret in avans
In cazul in care contribuabilul nu este de acord cu solutia fiscala individuala anticipata sau cu acordul de pret in avans emis, acesta transmite, in termen de 30 zile de la comunicare, o notificare la organul fiscal emitent (anterior termenul era de 15 zile).
Acordul de pret in avans bilateral/multilateral poate fi emis numai pentru tranzactii cu contribuabili care provin din tari cu care Romania are incheiate conventii pentru evitarea dublei impuneri.
Taxa de emitere a unei solutii fiscale individuale anticipate va fi (in prezent este 1.000 EUR):
– 5.000 EUR pentru contribuabilii mari;
– 3.000 EUR pentru celelalte categorii de contribuabili.
Termenul de solutionare a cererilor contribuabilului
Daca pentru solutionarea unei cereri este necesara administrarea de probe suplimentare relevante pentru luarea deciziei, termenul se prelungeste cu perioada cuprinsa intre data solicitarii probei si data obtinerii acesteia (2, 3 sau 6 luni dupa caz).
Termenul de solutionare a cererii este de cel mult 90 de zile de la inregistrarea cererii daca pentru solutionarea acesteia este necesara efectuarea unei inspectii fiscale.
Termenul de prescriptie incepe sa curga de la data de 1 iulie a anului urmator celui pentru care se datoreaza obligatia fiscala.
Termenul de prescriptie se suspenda pe perioada cuprinsa intre data inceperii inspectiei fiscale, pe durata legala a acesteia, si data emiterii deciziei de impunere.
Inspectia fiscala
Durata efectuarii inspectiei fiscale se stabileste in functie de obiectivele inspectiei, si nu poate fi mai mare de:
– 180 de zile pentru contribuabilii mari, precum si pentru contribuabilii/platitorii care au sedii secundare, indiferent de marime;
– 90 de zile pentru contribuabilii mijlocii;
– 45 de zile pentru ceilalti contribuabili.
Se instituie un termen maxim de suspendare a inspectiei fiscale de 6 luni de zile.
La cererea contribuabilului, in scopul platii obligatiilor fiscale suplimentare, se poate solicita emiterea unei decizii de impunere provizorii. Sumele stabilite prin decizie de impunere provizorie se regularizeaza in decizia de impunere finala.
S-a stabilit ca durata controlului inopinat nu poate fi mai mare de 30 de zile.
Se instituie o noua prevedere privind restituirea impozitului pe venit retinut la sursa. Cand platitorul a retinut la sursa un impozit pe venit in cuantum mai mare decat cel legal datorat, restituirea acestuia se efectueaza de catre platitor, la cererea contribuabilului. Sumele restituite de catre platitor se regularizeaza de catre acesta ulterior prin depunerea unei declaratii de regularizare.
Obligatiile fiscale stabilite ca urmare a reconsiderarii unei tranzactii se regularizeaza cu obligatiile fiscale declarate/platite de contribuabil aferente respectivei tranzactii.
Nivelul dobanzilor scade de la 0.03% la 0.02% pentru fiecare zi de intarziere, iar nivelul penalitatilor de intarziere scade de la 0.02% la 0.01%.
Pentru obligatiile fiscale principale nedeclarate sau declarate incorect de contribuabil/platitor si stabilite de organul de inspectie fiscala prin decizii de impunere, contribuabilul/platitorul datoreaza o penalitate de nedeclarare de 0,08% pe fiecare zi.
Penalitatea de nedeclarare nu poate fi mai mare decat nivelul creantei fiscale principale la care se aplica.
Penalitatea de nedeclarare se va aplica creantelor fiscale nascute dupa data de 1 ianuarie 2016.
Solutionarea contestatiilor formulate impotriva actelor administrative fiscale
Contestatia se depune in termen de 45 de zile de la data comunicarii actului administrativ fiscal (anterior termenul era de 30 de zile).
Se introduce posibilitatea sustinerii orale a contestatiei.
Termenul de suspendare nu poate fi mai mare de 6 luni de la data acordarii. Suspendarea poate fi solicitata o singura data.
In situatia nesolutionarii contestatiei in termen de 6 luni de la data depunerii contestatiei contestatorul se poate adresa instantei de contencios administrativ competenta pentru anularea actului.
Suspendarea executarii actului administrativ fiscal
Pe perioada suspendarii, obligatiile fiscale nu se inscriu in certificatul de atestare fiscala, nu se datoreaza penalitati de intarziere, se datoreaza majorari de intarziere de 0.5% pe luna.
Contraventii
Contraventiile sunt stabilite in functie de urmatoarele categorii:
– persoanele juridice incadrate la contribuabili mijlocii si mari;
– celelalte persoane juridice si persoanele fizice.
Constituie contraventie:
– fapta oricarei entitati ce consta in netransmiterea de informatii catre Oficiul National de Prevenire si Combatere a Spalarii Banilor;
– nedepunerea de catre contribuabil/platitor la termenele prevazute de lege a declaratiilor de radiere a inregistrarii fiscale.
Nu mai constituie contraventie nerespectarea obligatiei inscrierii Codului de Identificare Fiscala pe documente.
Legea intra in vigoare incepand cu data de 1 ianurie 2016.[:en]Law nr. 207/2015 regarding Fiscal Procedure Code was published into Official Gazette no 547/23.07.2015
The main amendments are:
Interpretation of the law
5 Rules are provided for the interpretation of tax legislation. If the fiscal legislation remain unclear after applying the 5 rules, they shall be interpreted in favour of the taxpayer / payer.
The fiscal administrative act
When issuing an electronic Fiscal administrative act, it shall be deemed as issued on the date of application of extended electronic signature.
The Fiscal administrative act is void if it is issued in violation of legal provisions concerning jurisdiction or is affected by a serious and obvious mistake.
If Fiscal administrative act is cancelled, the competent tax authority issues another Fiscal administrative act, if the limitation period was not met or if the cancellation was not due to faulty administrative proceedings.
The advance tax ruling and advance price agreement
If the taxpayer disagrees with the issued advance tax ruling or advance price agreement, it shall submit a notification to the tax authority, within 30 days from communication, (previous deadline was 15 days).
Bilateral/multilateral advance price agreement can be issued only for transactions with taxpayers from countries with which Romania has concluded conventions for avoidance of double taxation.
The issue fee of an advance tax ruling will be (currently it is 1.000 EUR):
– 5.000 EUR for large taxpayers;
– 3.000 EUR for other taxpayers.
The deadline for settlement of the taxpayers’ requests
If for processing a request it is necessary to provide additional evidence relevant to the decision making, the period shall be extended by the period between the date of evidence request and date of the obtaining the evidence (2, 3 or 6 months as the case may be).
The deadline for processing a request is at most 90 days from filing the application if for their settlement it is necessary to carry out a tax audit.
The limitation period began to run from 1 July of the following year for which tax liability is due.
The limitation period is suspended for the period between the date of commencement of the tax audit and date of tax decision issue.
The tax audit
Duration for performing a tax audit is determined by the objectives of the tax audit and cannot exceed:
– 180 days for large taxpayers and for taxpayers / payers who have secondary offices regardless of size;
– 90 days for medium taxpayers;
– 45 days for other taxpayers.
A maximum period of suspension of the tax audit for 6 months it is established.
At the taxpayer request, for the purpose of payment of additional tax obligations, the taxpayer can request the issue of a temporary tax decision. The amounts set by temporary tax decision shall be settled in the final decision.
Duration of the unforeseen tax audit can not exceed 30 days.
A new provision to refund the withholding tax on income has been established. When the payer withheld tax on income in the amount higher than the legally due tax, the refund is made by the payer, at the taxpayer’s request. Amounts reimbursed by the payer are subsequently settled by filing a rectifying return.
Tax liabilities established as a result of reclassification of a transaction shall be settled with the tax liabilities declared / paid by taxpayer related to that transaction.
Interest rates decreased from 0.03% to 0.02% per day of delay and late payment penalties decrease from 0.02% to 0.01%.
For the undeclared or incorrectly declared main tax obligations by the taxpayer/payer and assessed by fiscal tax authority by a tax decision, taxpayer/payer owes an undeclared penalty of 0.08% per day.
Undeclared penalty can not be higher than the main tax receivables to which it applies.
Undeclared penalty shall apply for fiscal receivables born after 1 January 2016.
Resolution of appeals made against fiscal administrative acts
The appeal shall be filed within 45 days of the communication of fiscal administrative act (previously the term was 30 days).
It is introduced the possibility to appeal the oral defense.
The suspension term shall not exceed 6 months from the date of grant. The suspension may be requested once.
In case of unsolving the appeal within 6 months from the date of filing the appeal, the appellant may appeal to the administrative court for cancelling the act.
Suspension of executing the fiscal administrative act
During suspension, the fiscal obligations are not included in the tax certificate, no late payment penalties are due, late payment interest of 0.5% per month are due.
Contraventions
The contraventions are established according to the following categories:
– legal entities classified as medium and large taxpayers;
– other legal entities and individuals.
Contravention represents:
– the act of any entity consisting in non submitting of information to the National Office for Prevention and Combating of Money Laundering;
– taxpayer/payer failure to submit by the terms provided by law of de-registration fiscal returns.
Will not represent contravention failure to write Fiscal identification code on documents.
The Law will enter into force on 1 January 2016.[:]

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