Normele metodologice de aplicare a Legii nr. 227/2015 privind Codul fiscal

Normele metodologice de aplicare a Legii nr. 227/2015 privind Codul fiscal

[:ro]In Monitorul Oficial nr. 319/04.05.2017 a fost publicata Hotararea nr. 284/2017 pentru modificarea si completarea Normelor metodologice de aplicare a Legii nr. 227/2015 privind Codul fiscal.
Cele mai importante modificari prevazute de Norme sunt:
Impozit pe profit
Se clarifica aplicarea scutirii de impozit pentru profitul reinvestit in achizitionarea de programe informatice. Scutirea de impozit se aplica pentru cele achizitionate si utilizate incepand cu data de 1 ianuarie 2017.
S-a inclus un exemplu de calcul privind alocarea cheltuielilor nedeductibile aferente veniturilor neimpozabile, precum si alocarea cheltuielilor de conducere ca fiind aferente veniturilor neimpozabile.
Imprumuturile obtinute de la banci si alte institutii financiare nu se includ in calculul capitalului imprumutat, in cazul determinarii gradului de indatorare. Se specifica clar faptul ca perioada de reportare a cheltuielilor cu dobanzile nedeductibile este nelimitata in timp.
 
Impozitul pe veniturile microintreprinderilor
Se clarifica aplicarea impozitului pe veniturile microintreprinderilor de catre persoanele juridice care aplica Legea nr. 170/2016 privind impozitul specific.
Se clarifica prevederile privind declararea si plata impozitului pe veniturile microintreprinderilor incepand cu 1 februarie 2017, precum si in situatia in care se modifica numarul de salariati.
 
Impozitul pe venit
In legatura cu aplicarea scutirii de la plata impozitului pe venit se defineste caracterul sezonier.
Sunt deductibile serviciile medicale furnizate sub forma de abonament suportate de angajati in limita a 400 EUR/an.
 
Contributiile sociale obligatorii
Pentru veniturile din dividende, baza lunara de calcul al contributiei de asigurari sociale de sanatate sunt dividendele brute distribuite, indiferent daca acestea au fost platite sau nu de catre persoanele juridice in cursul anului fiscal precedent.
 
TVA
Se detaliaza tratamentul TVA pentru persoanele impozabile care au avut codul de inregistrare anulat, precum si exercitarea dreptului de deducere de catre beneficiari.
In caz de reorganizare sau faliment al beneficiarului, ajustarea TVA se poate face in termen de 5 ani de la data de 1 ianuarie a anului urmator hotararii falimentului / reorganizarii.
S-au introdus norme cu privire la aplicarea regimului special pentru agricultori.[:en]Order no. 284/2017 regarding approval of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette no. 319/04.05.2017.
The most important provisions provided by the Norms are as follows:
 
Corporate tax
The application of the tax exemption for reinvested profits in the acquisition of software it is clarified. The tax exemption applies to those purchased and used starting with 1 January 2017.
A calculation example regarding the allocation of the non-deductible expenses related to non-taxable income was included in the Norms, as well as the allocation of management expenses as related to non-taxable income.
Loans from banks and other financial institutions are not included in the calculation of the borrowed capital for determination of the gearing ratio. It is clarified that the carryover of non-deductible interest expenses is unlimited in time.
 
Micro-enterprise tax
The application of the tax on micro-enterprises incomes by the legal entities applying Law no. 170/2016 on the specific tax it is clarified.
The provisions regarding the declaration and payment of the micro-enterprises incomes tax starting with 1 February 2017, as well as in the cases where the number of employees changes it is clarified.
 
Income tax
Seasonality is defined in relation to the application of the income tax exemption,.
The medical services provided in the form of subscription paid by employees are deductible within the limit of EUR 400 per year.
 
Compulsory social security contributions
For dividend incomes, the monthly basis for calculating the health insurance contribution is gross dividends distributed, whether or not they have been paid by legal entities during the previous fiscal year.
 
VAT
The VAT treatment for taxable persons who had the VAT registration code canceled and the exercising of the right of deduction by the beneficiaries it is detailed.
In case of reorganization or bankruptcy of the beneficiary, the VAT adjustment can be made within 5 years from 1 January of the year following the bankruptcy / reorganization decision.
Rules have been introduced concerning the application of the special scheme for farmers.[:]

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