{"id":2299,"date":"2020-06-26T13:10:38","date_gmt":"2020-06-26T11:10:38","guid":{"rendered":"https:\/\/ceccarsibiu.ro\/ro\/?p=2299"},"modified":"2020-06-26T13:10:38","modified_gmt":"2020-06-26T11:10:38","slug":"principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-si-prorogarea-unor-termene","status":"publish","type":"post","link":"https:\/\/ceccarsibiu.ro\/ro\/principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-si-prorogarea-unor-termene\/","title":{"rendered":"Principalele prevederi ale OUG nr. 99\/2020 privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene"},"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-69e345fd6356d\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\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-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<div class=\"post__body_content\">\n<p style=\"text-align: justify;\"><b><u>Ordonan\u021ba de urgen\u021b\u0103 nr. 99\/2020<\/u><\/b><b>\u00a0privind unele m\u0103suri fiscale, m<span style=\"font-family: georgia, palatino, serif; font-size: 12pt;\">odificarea unor acte normative \u0219i prorogarea unor termene a fost<\/span><\/b><span style=\"font-family: georgia, palatino, serif; font-size: 12pt;\">\u00a0publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 551 din 25 iunie 2020.<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif; font-size: 12pt;\"><u>Principalele prevederi<\/u><\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif; font-size: 12pt;\"><b>I. Recalcularea impozitului specific<\/b><\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif; font-size: 12pt;\">1. \u00a0Contribuabilii obliga\u021bi la plata impozitului specific unor activit\u0103\u021bi, potrivit Legii\u00a0nr. 170\/2016,\u00a0<b>pentru anul 2020<\/b>,\u00a0<b>nu<\/b>\u00a0datoreaz\u0103 impozit specific pentru o perioad\u0103 de\u00a0<b>90 de zile\u00a0<\/b>calculat\u0103 de la data intr\u0103rii \u00een vigoare a prezentei ordonan\u021be de urgen\u021b\u0103 (25 iunie 2020). \u00cen acest sens, contribuabilii recalculeaz\u0103 \u00een mod corespunz\u0103tor impozitul specific aferent anului 2020, prin \u00eemp\u0103r\u021birea impozitului specific anual (conform algoritmului de calcul prev\u0103zut de Legea nr. 170\/2016) la 365 de zile calendaristice \u0219i \u00eenmul\u021birea valorii rezultate cu diferen\u021ba dintre num\u0103rul de 365 de zile calendaristice \u0219i num\u0103rul de 90 de zile calendaristice.<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif; font-size: 12pt;\"><b>De re\u021binut!<\/b>\u00a0Contribuabilii pl\u0103titori de impozit specific care\u00a0<b>\u00eentrerup\u00a0<\/b>activitatea total sau par\u021bial ca urmare a st\u0103rii de urgen\u021b\u0103, de\u021bin certificatul pentru situa\u021bii de urgen\u021b\u0103 si nu se afl\u0103 \u00een insolven\u021b\u0103 (condi\u021bii cumulative), pentru recalcularea impozitului specific anual,\u00a0<b>scad \u0219i perioada \u00een care au \u00eentrerupt activitatea<\/b>, total sau par\u021bial, ca urmare a st\u0103rii de urgen\u021b\u0103.<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif; font-size: 12pt;\">2. Declararea \u0219i plata impozitului specific aferent\u00a0<b>semestrului I<\/b>\u00a0al anului 2020 se efectueaz\u0103 p\u00e2n\u0103 la data de\u00a0<b>25 octombrie 2020<\/b>, inclusiv....<a href=\"http:\/\/ceccar.ro\/ro\/?p=18442\">Cititi articolul integral pe site-ul CECCAR<\/a><\/span><\/p>\n<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e345fd63c96\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\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-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2020\/06\/principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-a6463.jpg\"  alt=\"principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-a6463\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2020\/06\/principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-a6463.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2020\/06\/principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-a6463-393x295.jpg 393w, https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2020\/06\/principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-a6463-320x240.jpg 320w\"   alt=\"principalele-prevederi-ale-oug-nr-99-2020-privind-unele-masuri-fiscale-modificarea-unor-acte-normative-a6463\" 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>Ordonan\u021ba de urgen\u021b\u0103 nr. 99\/2020\u00a0privind unele m\u0103suri fiscale, modificarea unor acte normative \u0219i prorogarea unor termene a fost\u00a0publicat\u0103 \u00een Monitorul Oficial, Partea I nr. 551 din 25 iunie 2020. Principalele prevederi I. Recalcularea impozitului specific [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2300,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/2299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/comments?post=2299"}],"version-history":[{"count":2,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/2299\/revisions"}],"predecessor-version":[{"id":2302,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/2299\/revisions\/2302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/media\/2300"}],"wp:attachment":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/media?parent=2299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/categories?post=2299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/tags?post=2299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}