Modificari Norme de aplicare a Codului fiscal

Modificari Norme de aplicare a Codului fiscal

[:ro]In Monitorul Oficial al Romaniei nr. 208/21.03.2016 a fost publicata Hotărârea nr. 159/2016 pentru modificarea şi completarea Normelor metodologice de aplicare a Legii nr. 227/2015 privind Codul fiscal, aprobate prin Hotărârea Guvernului nr. 1/2016

Principalele prevederi ale Ordinului sunt:

Impozite si taxe locale

In cazul in care contribuabilul depune la organul fiscal local o declaratie la care anexeaza un raport de evaluare, valoarea impozabila a cladirii este considerata a fi cea care rezulta din raportul de evaluare, chiar si in situatia in care cladirea a fost finalizata sau dobandita in ultimii 5 ani anteriori anului de referinta, in cazul persoanelor fizice, respectiv in ultimii 3 ani anteriori anului de referinta, in cazul persoanelor juridice.

Se detaliaza prevederile referitoare la calculul impozitului de catre persoanele fizice care au in proprietate cladiri cu destinatie mixta, la adresa careia este inregistrat un domiciliu fiscal, unde se desfasoara o activitate economica.

Impozitul pe venit

Sunt exceptate de la evaluare avantajele sub forma utilizarii in scop personal a vehiculelor pentru care cheltuielile sunt deductibile in cota de 50%, acestea fiind venituri neimpozabile la nivelul persoanei fizice beneficiare.

TVA

Se clarifica momentul la care intervine faptul generator de taxa in cazul operatiunilor de inchiriere, leasing, concesionare, arendare de bunuri cand factura/contractul nu specifica scadente precise pentru efectuarea platii.

O persoana care vinde un voucher cu scop multiplu fara a realiza si livrarea de bunuri/prestarea de servicii in schimbul acestuia, se considera ca sumele incasate din vanzarea voucherului nu reprezinta contravaloarea unor operatiuni in sfera de aplicare a taxei.

Cartelele preplatite care pot fi utilizate pentru mai multe scopuri si pentru care nu se poate determina momentul utilizarii creditului si destinatia acestuia sunt tratate similar cartelelor preplatite care pot fi utilizate numai pentru servicii de telecomunicatii, pentru care faptul generator si exigibilitatea TVA intervin la momentul vanzarii cartelei.

Facturile trebuie sa cuprinda ca si informatii cu privire la adresa furnizorului/prestatorului judetul/sectorul. Se clarifica conditiile in care se aplica taxarea inversa dispozitivelor electronice (ex. microprocesoare, telefoane mobile) in legatura cu faptul ca valoarea pe factura sa fie egala sau mai mare de 22.500 de lei.

[:en]Government Decision no. 159/2016 amending and supplementing the Methodological Norms of Law no. 227/2015 regarding the Fiscal Code, approved by Government Decision no. 1/2016, was published into Official Gazette no 208/21.03.2016
The main provisions of the Order are:
Local taxes
If the taxpayer submit to the local tax authorities a return to which an evaluation report is enclosed, the taxable value of the building is considered to be that resulting from the evaluation report, even in the event that the building was completed or acquired in the past five years preceding the reference year for individuals, or the last 3 years preceding the reference year for legal persons.
It details the provisions concerning the calculation of tax by individuals who own mixed-use buildings, to the address where a fiscal domicile is registered, where an economic activity is performed.
Income tax
Benefits such as personal use of vehicles for which expenses in share of 50% are deductible are exempt from evaluation, these benefits are not taxable at the individual level.
VAT
It is clarified the moment the VAT chargeable event occurs for rental operations, lease, concession or rental of goods when the invoice / contract does not specify the precise due for payment.
A person who sells a multi-purpose voucher without realizing the supply of goods / services in exchange for voucher, it shall be considered that the amounts cashed from the sale of the voucher does not represent the value of certain operations in the scope of the VAT.
Multi-purpose prepaid cards for which it could not be determined when credit and its destination are used are treated similarly to prepaid cards that can be used only for telecommunications services, for which the chargeable event and chargeability of VAT occurs at the time of sale card.
Invoices must include as information on the supplier / provider address also the county / district.
It is clarified the conditions that apply reverse charge for electronic devices (eg. microprocessors, mobile phones) in relation to the fact that the value of the invoice is equal to or greater than 22,500 lei.[:]

Share this post