{"id":7073,"date":"2015-08-27T08:15:40","date_gmt":"2015-08-27T05:15:40","guid":{"rendered":"http:\/\/urbeamea.ro\/albaiulia\/?p=7073"},"modified":"2016-01-18T19:27:21","modified_gmt":"2016-01-18T17:27:21","slug":"cazierul-fiscal-va-putea-fi-solicitat-si-eliberat-in-format-electronic-noi-reglementari-privind-cazierul-fiscal","status":"publish","type":"post","link":"https:\/\/urbeamea.ro\/albaiulia\/cazierul-fiscal-va-putea-fi-solicitat-si-eliberat-in-format-electronic-noi-reglementari-privind-cazierul-fiscal\/","title":{"rendered":"Cazierul fiscal va putea fi solicitat \u0219i eliberat \u00een format electronic; Noi reglement\u0103ri privind cazierul fiscal"},"content":{"rendered":"<p><a href=\"http:\/\/urbeamea.ro\/albaiulia\/wp-content\/uploads\/2015\/08\/anaf-romania.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-7074\" src=\"http:\/\/urbeamea.ro\/albaiulia\/wp-content\/uploads\/2015\/08\/anaf-romania-300x168.jpg\" alt=\"anaf-romania\" width=\"300\" height=\"168\" \/><\/a>Guvernul a aprobat, printr-o Ordonan\u021b\u0103, un set de reglement\u0103ri privind cazierul fiscal, menite s\u0103 contribuie, pe de o parte, la aplicarea unor mecanisme mai echitabile \u0219i mai simple \u00een ceea ce prive\u0219te \u00eenscrierea \u0219i radierea faptelor din cazierul fiscal, bazate pe principiul propor\u021bionalit\u0103\u021bii, iar, pe de alt\u0103 parte, s\u0103 \u00eembun\u0103t\u0103\u021beasc\u0103 conduita fiscal\u0103 a contribuabilului. Rescrierea legisla\u021biei \u00een domeniul cazierului fiscal va permite, totodat\u0103, orientarea activit\u0103\u021bilor specifice de prevenire \u0219i combatere a evaziunii fiscale c\u0103tre contribuabilii cu risc fiscal ridicat, respectiv c\u0103tre cei \u00een al c\u0103ror cazier fiscal figureaz\u0103 \u00eenc\u0103lc\u0103ri flagrante ale legisla\u0163iei fiscale, contabile \u015fi vamale \u015fi a disciplinei financiare.<\/p>\n<p>Principalele elemente de noutate aduse de actul normativ vizeaz\u0103 \u00eenscrierea \u0219i scoaterea din eviden\u021ba cazierului fiscal, eliberarea acestui document \u0219i organizarea \u0219i gestionarea istoricului cazierului fiscal.<\/p>\n<p>\u00cen scopul combaterii evaziunii fiscale, la nivelul Agen\u0163iei Na\u0163ionale de Administrare Fiscal\u0103 va fi organizat un istoric al contribuabililor care au fost sco\u015fi din eviden\u0163a cazierului fiscal. Acest istoric se va p\u0103stra o perioad\u0103 de 10 ani \u0219i va constitui un instrument de verificare a comportamentului fiscal al persoanelor fizice care \u00ee\u015fi \u00eenfiin\u0163eaz\u0103 o societate sau o asocia\u0163ie\/funda\u0163ie. De asemenea, aceste informa\u021bii vor fi utilizate de c\u0103tre organele fiscale \u00een realizarea analizei de risc.<\/p>\n<p>Totodat\u0103, actul normativ include dou\u0103 m\u0103suri referitoare la eliberarea cazierului fiscal, menite s\u0103 contribuie la \u00eembun\u0103t\u0103\u021birea rela\u021biei contribuabilului cu ANAF, prin modernizarea serviciilor administra\u021biei fiscale. \u00cen acest sens, actul normativ va crea baza legal\u0103 pentru depunerea cererilor \u015fi eliberarea certificatului de cazier fiscal \u00een format electronic. De asemenea, se reglementeaz\u0103 posibilitatea eliber\u0103rii cazierului fiscal de c\u0103tre orice organ fiscal competent \u00een eliberarea certificatului de cazier fiscal, indiferent de domiciliul contribuabilului. Cazierul fiscal este organizat la nivel central (ca o baz\u0103 de date central\u0103) \u00een care se \u0163ine eviden\u0163a contribuabililor de pe \u00eentreg teritoriul \u0163\u0103rii. Potrivit noii reglement\u0103ri, la aceast\u0103 baz\u0103 de date vor avea acces, pentru interogare \u015fi emitere, toate unit\u0103\u0163ile subordonate competente. Ca atare, acestea pot elibera certificatul de cazier fiscal oric\u0103rui contribuabil, indiferent de domiciliu.<\/p>\n<p><em>Ordonan\u021ba aprobat\u0103 de Guvern con\u021bine elemente de noutate cu privire la \u00eenscrierea \u00een cazierul fiscal, respectiv:<\/em><\/p>\n<ul>\n<li>Vor fi exceptate de la \u00eenscrierea \u00een cazierul fiscal faptele sanc\u0163ionate contraven\u0163ional cu avertisment. \u00cen prezent, acestea se \u00eenscriu \u00een cazierul fiscal;<\/li>\n<li>Va fi extins\u0103 sfera de aplicare pentru toate cazurile de atragere a r\u0103spunderii solidare prev\u0103zute de Codul de procedur\u0103 fiscal\u0103, prin introducerea unei prevederi generale care cuprinde toate situa\u0163iile \u00een care organul fiscal emite decizie de atragere a r\u0103spunderii solidare, nu numai pentru cazul \u00een care debitorul este declarat insolvabil sau insolvent, cum este \u00een prezent. Scopul unei astfel de m\u0103suri este, pe de o parte, s\u0103 asigure o aplicare echitabil\u0103 a legii, iar, pe de alt\u0103 parte, s\u0103 contribuie la \u00eembun\u0103t\u0103\u0163irea comportamentului fiscal al contribuabililor \u015fi la cre\u015fterea conform\u0103rii voluntare;<\/li>\n<li>\u00censcrierea \u00een cazierul fiscal a r\u0103spunderii solidare numai \u00een cazul \u00een care decizia emis\u0103 de organul fiscal este r\u0103mas\u0103 definitiv\u0103 prin neexercitarea c\u0103ilor de atac prev\u0103zute de lege sau este r\u0103mas\u0103 definitiv\u0103 prin hot\u0103r\u00e2re judec\u0103toreasc\u0103. \u00cen prezent, \u00eenscrierea \u00een cazierul fiscal se face \u00een termen de 5 zile de la data emiterii deciziei privind respingerea contesta\u0163iei, chiar dac\u0103 au fost continuate demersurile de contestare \u00een contenciosul administrativ;<\/li>\n<li>Va fi reglementat\u0103 distinct atragerea r\u0103spunderii solidare (patrimoniale) cu debitorul declarat insolvent potrivit Legii nr. 85\/2014 privind procedurile de prevenire a insolven\u0163ei \u015fi de insolven\u0163\u0103, pentru crean\u0163ele administrate de Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103;<\/li>\n<li>Vor fi incluse \u015fi entit\u0103\u0163ile f\u0103r\u0103 personalitate juridic\u0103 \u015fi reprezentan\u0163ii desemna\u0163i ai acestora \u00een categoria contribuabililor c\u0103rora li se \u00eenscrie \u00een cazierul fiscal inactivitatea fiscal\u0103, asigur\u00e2ndu-se astfel corelarea reglement\u0103rilor privind cazierul fiscal cu cele ale Codului de procedur\u0103 fiscal\u0103, conform c\u0103rora inactivitatea fiscal\u0103 se declar\u0103 \u015fi pentru aceste categorii de contribuabili;<\/li>\n<li>Va fi prev\u0103zut expres faptul c\u0103 \u00eenscrierea inactivit\u0103\u0163ii fiscale se face \u00een cazierul fiscal al reprezentan\u0163ilor legali ai persoanei juridice sau ai reprezentan\u0163ilor desemna\u0163i ai entit\u0103\u0163ilor f\u0103r\u0103 personalitate juridic\u0103 existen\u0163i \u00een perioada \u00een care au ap\u0103rut situa\u0163iile de declarare a st\u0103rii de inactivitate. Prin aceast\u0103 reglementare, vor fi eliminate interpret\u0103rile neunitare cu privire la reprezentantul legal\/reprezentantul desemnat c\u0103ruia i se \u00eenscrie inactivitatea \u00een cazierul fiscal;<\/li>\n<li>Va fi reglementat\u0103 \u00eenscrierea \u00een cazierul fiscal al noilor reprezentan\u021bi legali a inactivit\u0103\u0163ii fiscale constatate anterior numirii acestora, \u00een cazul \u00een care se men\u0163ine starea de inactivitate fiscal\u0103 a persoanei juridice sau a entit\u0103\u0163ii f\u0103r\u0103 personalitate juridic\u0103 pe o perioad\u0103 mai mare de un semestru calendaristic de la data \u00eenscrierii men\u0163iunilor \u00een registrul comer\u0163ului sau \u00een eviden\u0163ele autorit\u0103\u0163ilor \u015fi institu\u0163iilor publice la care sunt \u00eenregistrate celelalte persoane juridice \u015fi entit\u0103\u0163i f\u0103r\u0103 personalitate juridic\u0103. Introducerea acestei reglement\u0103ri are scopul de a determina uzarea de dreptul la ac\u0163iune al noilor reprezentan\u0163i legali \u00een vederea reactiv\u0103rii contribuabilului inactiv;<\/li>\n<li>Inactivitatea fiscal\u0103 declarat\u0103 ca urmare a \u00eenscrierii inactivit\u0103\u0163ii temporare la registrul comer\u0163ului, care este prev\u0103zut\u0103 \u00een Legea nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103, nu se \u00eenscrie \u00een cazierul fiscal, \u00eentruc\u00e2t o astfel de situa\u0163ie nu-i poate fi imputabil\u0103 contribuabilului;<\/li>\n<\/ul>\n<p><em>\u00cen ceea ce prive\u0219te scoaterea din eviden\u0163a cazierului fiscal, principalele nout\u0103\u021bi vizeaz\u0103: <\/em><\/p>\n<ul>\n<li>Va fi reglementat modul de scoatere a inactivit\u0103\u0163ii fiscale din cazierul fiscal al reprezentan\u0163ilor legali care \u015fi-au pierdut aceast\u0103 calitate, la \u00eemplinirea unui an de la data \u00eenscrierii men\u0163iunii privind schimbarea reprezentantului legal sau de la data expir\u0103rii mandatului, \u00een situa\u0163ia \u00een care acesta este limitat \u00een timp \u015fi nu a fost re\u00eennoit, situa\u0163ie nereglementat\u0103 \u00een prezent.<\/li>\n<li>Va fi modificat\u0103 perioada de scoatere din cazierul fiscal al contribuabilului a faptelor sanc\u0163ionate drept contraven\u0163ii, altele dec\u00e2t cele aplicate pentru \u00eenc\u0103lcarea regimului la produsele accizabile, \u00een cazul \u00een care a fost achitat cuantumul amenzii, \u00een sensul elimin\u0103rii acestora dup\u0103 o lun\u0103 de la data \u00eenscrierii informa\u0163iilor \u00een cazierul fiscal, fa\u0163\u0103 de de un an de la data r\u0103m\u00e2nerii definitive a ultimului act prin care au fost sanc\u0163ionate aceste fapte, cum este \u00een prezent;<\/li>\n<li>\u00cen cazul faptelor \u00eenscrise \u00een cazierul fiscal care sunt sanc\u0163ionate drept contraven\u0163ii nerespectarea regimului produselor accizabile, acestea ar urma s\u0103 fie scoase din eviden\u0163\u0103 \u00eentr-o perioad\u0103 de un an de la data \u00eenscrierii informa\u0163iilor \u00een cazierul fiscal, cu condi\u0163ia achit\u0103rii cuantumului amenzilor contraven\u0163ionale, fa\u0163\u0103 de situa\u0163ia actual\u0103 \u00een care acestea se scoteau din eviden\u0163\u0103 \u00eentr-o perioad\u0103 de 5 ani de la data r\u0103m\u00e2nerii definitive a ultimului act prin care au fost sanc\u0163ionate faptele, indiferent dac\u0103 a fost achitat sau nu cuantumul amenzilor;<\/li>\n<li>Va fi modificat\u0103 perioada de scoatere din cazierul fiscal al contribuabilului a faptelor sanc\u0163ionate ca infrac\u0163iuni, \u00een sensul elimin\u0103rii acestora dup\u0103 5 ani de la data execut\u0103rii pedepsei, cu condi\u0163ia s\u0103 nu mai fi s\u0103v\u00e2r\u015fit fapte de aceast\u0103 natur\u0103 \u00een perioada respectiv\u0103, fa\u0163\u0103 de prevederea actual\u0103 care are stabilit\u0103 ca perioad\u0103 5 ani de la data r\u0103m\u00e2nerii definitive a ultimului act prin care au fost sanc\u0163ionate aceste fapte.<\/li>\n<\/ul>\n<p>\u00cen prezent, se afl\u0103 \u00een vigoare Ordonan\u0163a Guvernului nr.75\/2001 privind organizarea \u0219i func\u021bionarea cazierului fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, act normativ care va fi abrogat la intrarea \u00een vigoare a ordonan\u021bei adoptate de Guvern.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Guvernul a aprobat, printr-o Ordonan\u021b\u0103, un set de reglement\u0103ri privind cazierul fiscal, menite s\u0103 contribuie, pe de o parte, la aplicarea unor mecanisme mai echitabile \u0219i mai simple \u00een ceea ce prive\u0219te \u00eenscrierea \u0219i radierea faptelor din cazierul fiscal, bazate pe principiul propor\u021bionalit\u0103\u021bii, iar, pe de alt\u0103 parte, s\u0103 \u00eembun\u0103t\u0103\u021beasc\u0103 conduita fiscal\u0103 a contribuabilului. Rescrierea &hellip;<\/p>\n","protected":false},"author":16,"featured_media":7074,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2035],"tags":[],"class_list":["post-7073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administratie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cazierul fiscal va putea fi solicitat \u0219i eliberat \u00een format electronic; Noi reglement\u0103ri privind cazierul fiscal - Revista Urbea Mea - Revista de Alba<\/title>\n<meta name=\"description\" content=\"Guvernul a aprobat, printr-o Ordonan\u021b\u0103, un set de reglement\u0103ri privind cazierul fiscal, menite s\u0103 contribuie, pe de o parte, la aplicarea unor mecanisme\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/urbeamea.ro\/albaiulia\/cazierul-fiscal-va-putea-fi-solicitat-si-eliberat-in-format-electronic-noi-reglementari-privind-cazierul-fiscal\/\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Cazierul fiscal va putea fi solicitat \u0219i eliberat \u00een format electronic; 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