{"id":3302,"date":"2023-05-25T14:13:50","date_gmt":"2023-05-25T12:13:50","guid":{"rendered":"https:\/\/ceccarsibiu.ro\/ro\/?p=3302"},"modified":"2023-05-25T14:13:52","modified_gmt":"2023-05-25T12:13:52","slug":"recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-ministrului-finantelor-emise-in-aplicarea-acesteia-referitoare-la-pastrarea-documentelor-financiar","status":"publish","type":"post","link":"https:\/\/ceccarsibiu.ro\/ro\/recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-ministrului-finantelor-emise-in-aplicarea-acesteia-referitoare-la-pastrarea-documentelor-financiar\/","title":{"rendered":"Recentele modific\u0103ri aduse Legii contabilit\u0103\u021bii au fost corelate cu prevederile cuprinse \u00een ordinele ministrului Finan\u021belor emise \u00een aplicarea acesteia, referitoare la p\u0103strarea documentelor financiar-contabile"},"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-69e34c3b3a1e5\" 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;\"><span class=\"stk-highlight\">\u00cen Monitorul Oficial nr. 453 din 24 mai 2023 a fost publicat<\/span>\u00a0<strong><em><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/270686\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/270686\">OMF nr. 1.447\/2023<\/a><\/em><\/strong>\u00a0<span class=\"stk-highlight\"><em>pentru modificarea \u0219i completarea unor reglement\u0103ri privind documentele financiar-contabile<\/em>, act normativ care coreleaz\u0103 recentele modific\u0103ri aduse Legii contabilit\u0103\u021bii cu prevederile cuprinse \u00een ordinele ministrului Finan\u021belor emise \u00een aplicarea acesteia, referitoare la p\u0103strarea documentelor financiar-contabile.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"stk-highlight\">MF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, p\u00e2n\u0103 la emiterea Legii nr. 195\/2022 pentru completarea art. 25 din Legea contabilit\u0103\u021bii nr. 82\/1991, at\u00e2t Legea contabilit\u0103\u021bii, c\u00e2t \u0219i reglement\u0103rile emise \u00een aplicarea acesteia prevedeau o durat\u0103 de p\u0103strare a documentelor financiar-contabile \u00eentre 5 \u0219i 50 de ani. Durata de 50 ani se referea la statele de salarii. Prin Legea nr. 195\/2022 prevederile referitoare la p\u0103strarea statelor de salarii au fost completate \u00een sensul c\u0103 \u201e\u00eencep\u00e2nd cu data de 1 ianuarie 2023, statele de salarii pentru care angajatorul are o declara\u021bie informativ\u0103 privind impozitul re\u021binut la surs\u0103, pe beneficiari de venit, conform prevederilor legale sau pentru care angajatorul are obliga\u021bia legal\u0103 de a depune declara\u021bia privind obliga\u021biile de plat\u0103 a contribu\u021biilor sociale, impozitului pe venit \u0219i eviden\u021ba nominal\u0103 a persoanelor asigurate, la Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103, se p\u0103streaz\u0103 timp de 5 ani\u201d.<\/span><\/p>\n<p><span class=\"stk-highlight\"><em>C<\/em>ite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-ministrului-finantelor-emise-in-aplicarea-acesteia-referitoare-la-pastrarea-documentelor-financiar-s18161\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-ministrului-finantelor-emise-in-aplicarea-acesteia-referitoare-la-pastrarea-documentelor-financiar-s18161\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e34c3b3a941\" 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\/2023\/05\/recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-s18161.jpg\"  alt=\"recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-s18161\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2023\/05\/recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-s18161.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\/2023\/05\/recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-s18161-393x295.jpg 393w, https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2023\/05\/recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-s18161-320x240.jpg 320w\"   alt=\"recentele-modificari-aduse-legii-contabilitatii-au-fost-corelate-cu-prevederile-cuprinse-in-ordinele-s18161\" 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 Monitorul Oficial nr. 453 din 24 mai 2023 a fost publicat\u00a0OMF nr. 1.447\/2023\u00a0pentru modificarea \u0219i completarea unor reglement\u0103ri privind documentele financiar-contabile, act normativ care coreleaz\u0103 recentele modific\u0103ri aduse Legii contabilit\u0103\u021bii cu prevederile cuprinse \u00een [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/3302","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=3302"}],"version-history":[{"count":2,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/3302\/revisions"}],"predecessor-version":[{"id":3305,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/3302\/revisions\/3305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/media\/3303"}],"wp:attachment":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/media?parent=3302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/categories?post=3302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/tags?post=3302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}