ANAF a publicat un plan de masuri de eficientizare a colectarii veniturilor

ANAF a publicat un plan de masuri de eficientizare a colectarii veniturilor

[:ro]Acest plan presupune, printre altele, urmatoarele actiuni:
I. Simplificarea procedurilor de administrare fiscala pentru sustinerea conformarii voluntare:
• reducerea numarului de formulare si declaratiii pentru persoanele juridice,
• reducerea frecventei de depunere a declaratiilor,
• simplificarea declaratiei unice,
• depunere electronica a tuturor declaratiilor fiscale,
• acordarea de asistenta la initiativa organelor fiscale pe baza constatarilor organelor de control.
II. Sprijinirea conformarii la plata obligatiilor fiscale:
• simplificarea procedurilor de esalonare la plata,
• mediatizarea celor mai buni platitori de impozite si taxe.
III. Masuri de prevenire si combatere a evaziunii fiscale:
• initierea de inspectii fiscale in concordanta cu planul BEPS,
• intensificarea verificarilor privind preturile de transfer, si identificarea la nivel national a persoanelor afiliate,
• introducerea in formularul 394 a unei casete privind tranzactiile realizate cu parti afiliate.
IV. Asigurarea unui tratament fiscal diferentiat in functie de comportamentul fiscal:
• crearea unui profil de risc pentru fiecare contribuabil care sa stea la baza actiunilor ANAF,
• aplicarea graduala de catre organele fiscale, a unor masuri specifice,
• transformarea executarii silite intr-un proces investigativ,
• reducerea numarului de controale fiscale dedicate in vederea solutionarii rambursarii de TVA,
• inventarierea societatilor cu capital propriu negativ si stabilirea unui termen de majorare a acestuia.[:en]This plan includes, inter-alia, the following actions:
I. Simplifying Tax Administration Procedures to Support Voluntary Compliance:
• reducing the number of forms and statements for legal entities,
• reducing the frequency of submission of statements,
• simplifying the Single Declaration,
• electronic submission of all tax statements,
• providing assistance at the initiative of the tax authorities based on the findings of the inspection bodies.
II. Supporting tax compliance:
• simplification of payment procedures,
• promoting the best taxpayers.
III. Measures to prevent and combat tax evasion:
• initiating tax inspections in accordance with the BEPS plan,
• strengthening transfer pricing assessments and national identification of related party,
• introduction of a record box in 394 return on transactions with related party.
IV. Ensuring a differentiated tax treatment according to tax behavior:
• creating a risk profile for each taxpayer to underpin ANAF’s actions,
• gradual application by tax authorities of specific measures,
• transforming forced execution into an investigative process,
• reducing the number of tax audits dedicated to solving the VAT reimbursement,
• inventory of the companies with negative equity and the setting a term to increase it.[:]

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