{"id":11267,"date":"2024-06-12T12:54:36","date_gmt":"2024-06-12T10:54:36","guid":{"rendered":"https:\/\/ceccarbotosani.ro\/ro\/?p=11267"},"modified":"2024-06-19T13:01:29","modified_gmt":"2024-06-19T11:01:29","slug":"noi-reglementari-privind-inregistrarea-in-contabilitate-a-unor-impozite-sunt-avute-in-vedere-impozitul-minim-si-impozitul-suplimentar-datorat-de-persoanele-juridice-care-desfasoara-activitati-in-sect","status":"publish","type":"post","link":"https:\/\/ceccarbotosani.ro\/ro\/noi-reglementari-privind-inregistrarea-in-contabilitate-a-unor-impozite-sunt-avute-in-vedere-impozitul-minim-si-impozitul-suplimentar-datorat-de-persoanele-juridice-care-desfasoara-activitati-in-sect\/","title":{"rendered":"Noi reglement\u0103ri privind \u00eenregistrarea \u00een contabilitate a unor impozite; sunt avute \u00een vedere impozitul minim \u0219i impozitul suplimentar datorat de persoanele juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e3e28c6e5f7\" class=\"fw-col-sm-8 tf-sh-b12715f9e64500448326c218010b7dc3\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-69aabaad0ea13f1cc0a0692d9c6d91f2 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>\u00cen\u00a0<a href=\"https:\/\/monitoruloficial.ro\/Monitorul-Oficial--PI--539--2024.html\" target=\"_blank\" rel=\"noopener\">Monitorul Oficial nr.539 din 10 iunie 2024<\/a>\u00a0a fost publicat OMF nr. 981\/2024 cu privire la \u00eenregistrarea \u00een contabilitate a unor impozite, act normativ care stabile\u0219te modalitatea de contabilizare de c\u0103tre operatorii economici a impozitului minim \u0219i a impozitului suplimentar datorat de persoanele juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale, reglementate de prevederile Codului fiscal.<\/p>\n<p>MF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, potrivit art. 44 din\u00a0<em>Legea contabilit\u0103\u021bii nr. 82\/1991,\u00a0<\/em>Ministerul Finan\u021belor elaboreaz\u0103 \u0219i actualizeaz\u0103 permanent reglement\u0103rile contabile aplicabile persoanelor prev\u0103zute de lege. Prin\u00a0<em>Legea nr. 296\/2023 privind unele m\u0103suri fiscal-bugetare pentru asigurarea sustenabilit\u0103\u021bii financiare a Rom\u00e2niei pe termen lung<\/em>, Legea nr. 227\/2015 privind Codul fiscal a fost completat\u0103 cu prevederi care reglementeaz\u0103 impozitul minim \u0219i impozitul suplimentar datorat de persoanele juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-privind-inregistrarea-in-contabilitate-a-unor-impozite-sunt-avute-in-vedere-impozitul-minim-si-impozitul-suplimentar-datorat-de-persoanele-juridice-care-desfasoara-activitati-in-sect-s20824\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e3e28c6ef9f\" class=\"fw-col-sm-4 tf-sh-542026c0511e222c8dd292d4cc007d0d\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2024\/06\/noi-reglementari-privind-inregistrarea-in-contabilitate-a-unor-impozite-sunt-avute-in-vedere-impozitul-s20824-300x182-1.jpg\"  alt=\"noi-reglementari-privind-inregistrarea-in-contabilitate-a-unor-impozite-sunt-avute-in-vedere-impozitul-s20824-300&#215;182\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2024\/06\/noi-reglementari-privind-inregistrarea-in-contabilitate-a-unor-impozite-sunt-avute-in-vedere-impozitul-s20824-300x182-1.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"182\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2024\/06\/noi-reglementari-privind-inregistrarea-in-contabilitate-a-unor-impozite-sunt-avute-in-vedere-impozitul-s20824-300x182-1.jpg 300w\"   alt=\"noi-reglementari-privind-inregistrarea-in-contabilitate-a-unor-impozite-sunt-avute-in-vedere-impozitul-s20824-300&#215;182\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen\u00a0Monitorul Oficial nr.539 din 10 iunie 2024\u00a0a fost publicat OMF nr. 981\/2024 cu privire la \u00eenregistrarea \u00een contabilitate a unor impozite, act normativ care stabile\u0219te modalitatea de contabilizare de c\u0103tre operatorii economici a impozitului minim [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,1],"tags":[],"class_list":["post-11267","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar","category-uncategorized"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/11267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/comments?post=11267"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/11267\/revisions"}],"predecessor-version":[{"id":11270,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/11267\/revisions\/11270"}],"wp:attachment":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/media?parent=11267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/categories?post=11267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/tags?post=11267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}