Legea nr. 29/2018 privind anularea unor obligatii fiscale

Legea nr. 29/2018 privind anularea unor obligatii fiscale

[:ro]In Monitorul Oficial nr. 52/18.01.2018 a fost publicata Legea nr. 29/2018 privind anularea unor obligatii fiscale. Legea intra in vigoare la data de 21 ianuarie 2018.
Legea prevede stergerea anumitor datorii legate de vanzarea imobilelor de catre persoanele fizice dezvoltatori imobiliari si pentru activitatile agricole desfasurate de persoanele fizice, persoanele fizice autorizate si intreprinderile individuale/familiale.
In cazul tranzactiilor pentru care s-a aplicat impozitul pe venit din transferul proprietatilor imobiliare din patrimoniul personal al persoanelor fizice, se anuleaza diferentele de obligatii fiscale principale, respectiv impozitul pe venit si contributiile sociale, precum si obligatiile fiscale accesorii aferente acestora, stabilite de organul fiscal prin decizie de impunere, ca urmare a reincadrarii acestor venituri ca venituri dintr-o activitate independenta, obtinute de catre persoanele fizice din transferul proprietatilor imobiliare care fac parte din patrimoniul afacerii, pe perioadele fiscale de pana la 1 iunie 2017, si neachitate pana la data intrarii in vigoare a legii.
Organul fiscal nu reincadreaza veniturile obtinute de catre persoanele fizice din transferul proprietatilor imobiliare din patrimoniul personal ca venituri dintr-o activitate independenta si nu emite o decizie de impunere, pentru perioadele anterioare datei de 1 iunie 2017.
Anularea obligatiilor fiscale se efectueaza din oficiu prin emiterea unei decizii de anulare a obligatiilor fiscale.
Legea prevede anularea diferentele de T.V.A., precum si accesoriile aferente, pentru perioadele fiscale anterioare datei de 31 decembrie 2016, ca urmare a depasirii plafonului de scutire de 220.000 lei, in legatura cu activitatile agricole desfasurate de persoanele fizice, persoanele fizice autorizate si intreprinderi individuale/familiale.
Autoritatile fiscale nu mai stabilesc diferentele de T.V.A., precum si accesoriile aferente, ca urmare a depasirii plafonului de scutire de 220.000 lei pentru perioadele anterioare datei de 31 decembrie 2016.
Persoanele care au efectuat plata obligatiilor fiscale pentru care Legea nr.29/2018 prevede anularea acestora au dreptul la restituirea sumelor achitate.[:en]Law no. 29/2018 regarding the cancellation of certain tax obligations was published in the Official Gazette no. 52/18.01.2018. The law enters into force on 21 January 2018.
The law provides for the cancelation of certain debts related to the sale of real estate by individual developers and for agricultural activities by individuals, freelancers and individual / family businesses.
Transactions for which the income tax on the transfer of real estate property from the personal patrimony of individuals has been applied, the main fiscal obligations are cancelled, namely the income tax and the social contributions, as well as the fiscal tax related penalties determined by the fiscal body decision as a result of the reclasification of such incomes as incomes from an independent activity obtained by indiviiduals from the transfer of real estate belonging to the patrimony of the business for tax periods until 1 June 2017 and not paid until the date of entry in force of the law.
The tax authority does not reclasify the income earned by individuals from the transfer of real estate property from personal patrimony as income from independent activities and does not issue a tax decision for periods prior to 1 June 2017.
Cancellation of fiscal obligations is done ex officio by issuing a tax decision to cancel the fiscal obligations.
The law provides for the cancellation of VAT differences and related accessories for tax periods prior to 31 December 2016, as a result of exceeding the exemption threshold of 220,000 lei, in relation to agricultural activities carried out by individuals, freelancers and individual / family businesses.
The tax authorities no longer determine the VAT differences, as well as the related accessories, as a result of exceeding the exemption threshold of 220,000 lei for the periods prior to 31 December 2016.
Persons who have paid the fiscal obligations for which Law no.29/2018 provides for their cancellation are entitled to a refund of the amounts paid.[:]

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