Legea 177/2017 de modificare a Codului Fiscal

Legea 177/2017 de modificare a Codului Fiscal

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In Monitorul Oficial nr. 584/21.07.2017 a fost publicata Legea nr. 177/2017 privind aprobarea Ordonantei de urgenta a Guvernului nr. 3/2017 pentru modificarea si completarea Legii nr. 227/2015 privind Codul fiscal

Se introduce in categoria platitorilor de impozit pe profit, asociatiile de proprietari constituite ca persoane juridice, cu exceptia celor care obtin venituri din exploatarea proprietatii comune. Astfel, acestea vor fi scutite de la plata impozitului pe profit daca vor incasa doar cotele de contributie la cheltuielile asociatiei de proprietari. Intrare in vigoare 1 ianuarie 2018.

Se clarifica conditiile deductibilitatii la calculul impozitului pe profit al bunurilor lipsa din gestiune, degradate si neimputabile. Intra in vigoare la data de 1 octombrie 2017.

Firmele care au avut in 2016 afaceri cuprinse intre 100.001 si 500.000 de euro vor aplica impozitul pe microintreprinderi, chiar daca desfasoara efectiv activitati supuse impozitul specific (hoteluri, restaurante). Acestea vor depune formularului 010, pana pe 25 august 2017.

Nu sunt venituri impozabile la salariat primele de asigurare voluntara de sanatate, precum si serviciile medicale furnizate sub forma de abonament, suportate de angajator pentru angajatii proprii, astfel incat la nivelul anului sa nu se depaseasca echivalentul in lei al sumei de 400 euro.

Pentru pierderile din creante ca urmare a falimentului beneficiarului sau ca urmare a punerii in aplicare a unui plan de reorganizare admis si confirmat printr-o sentinta judecatoreasca, ajustarea TVA se efectueaza in termen de 5 ani de la data de 1 ianuarie a anului urmator celui in care s-a pronuntat hotararea judecatoreasca.

Anularea inregistrarii in scopuri de TVA se va face de catre autoritatea fiscala, daca respectiva societate prezinta ”risc fiscal ridicat” (se elimina astfel sintagma “justificarea intentiei si capacitatii economice”).

Ordinul a intrat in vigoare pe 24 iulie 2017.

[:en]Law no. 177/2017 regarding the approval of Government Emergency Ordinance no. 3/2017 for amending the Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette no. 584/21.07.2017.
A new category of corporate tax payers is introduced, i.e. associations of owners constituted as legal entities, except those who obtain income from the exploitation of common property. Thus, they will be exempt from the profit tax if they only collect the contribution quota in the expenses of the owners’ association. Entry into force 1 January 2018.
It clarifies the deductibility conditions for the calculation of corporation tax of the goods deemed to be missing, degraded and non-imputable. It shall enter into force on 1 October 2017.
Companies that had in 2016 businesses between 100,001 and 500,000 euros will apply the microenterprises tax, even if they actually carry out activities subject to specific tax (hotels, restaurants). They will submit form 010 until 25 August 2017.
The voluntary health insurance premiums and the medical services provided in the form of a subscription incurred by the employer for his own employees are not taxable incomes at the employee level, so that the equivalent in lei of the amount of 400 euros is not exceeded for the year.
For the loss of receivables due to the bankruptcy of the beneficiary or as a result of the implementation of a reorganization plan admitted and confirmed by a court order, VAT adjustment shall be made within 5 years from 1 January of the year following that in which the judgment was issued.
Cancellation of the VAT registration will be done by the tax authority if the company has “high tax risk” (thus removing the phrase “justification of economic intent and capacity”).
The Order entered into force on 24 July 2017.[:]

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