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CODUL DE PROCEDURA FISCALA ACTUALIZAT 2012 PDF

July 3, 2020

prescripţie a răspunderii penale PRESCRIPŢIA Codul penal actualizat am facut o fapta penala de evaziune fiscala in anul cu un prejudiciu de. Prosperitatea mediului de afaceri ține în mare măsură de o politică fiscală relaxată, care poate fi .. / privind Codul de procedură fiscală. / / precum și ale . cod numeric personal și a fost actualizat conţinutul. Ordinul / (pentru aprobarea Normelor tehnice privind gestionarea Codul de procedura fiscala Ordinul Nr din (1)-(3) sunt analizate şi actualizate anual sau ori de câte ori este necesar şi sunt revizuite o dată la.

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Viziteaza noul nostru site pe www. Codul fiscalcodul munciicodul civilcodul penalcodul rutiercodul de procedura fiscalacodul de procedura penala si codul de procedura civila actualizate The present code shall include the procedure modifying such taxes and duties.

Likewise, by this code the Ministry of Public Finance shall be authorised to draw up methodological norms, instructions and orders for the application of the present code and of the agreements for the double tax avoidance. The orders and instructions referring to procedures for administration of taxes and duties regulated by this code, payable to the consolidated general budget, shall be issued by the president of the National Agency of Tax Administration and shall be published in the Official Gazette of Romania, Part I.

The following amount shall be treated as dividends from a fiscal viewpoint and shall be subject to the same fiscal regime as the incomes from dividends:.

TITLE I – General provisions

Among the affiliated persons, the price of transfer of tangible or intangible assets or the price of service provision is the transfer price. As an exception to the provisions of letter a – da resident natural person shall not include a foreign citizen with diplomatic or consular status in Romania, a foreign citizen who is an official or employee of an international and intergovernmental organisation registered in Romania, a foreign citizen who is an official or employee of a foreign state in Romania or any members of the family of such foreign citizens.

Romanian legal person – any legal person which has been established in accordance with the Romanian legislation. Within the meaning of the present law, a royalty shall not include the remuneration cash or in kind paid for the acquisition of software designed exclusively for operating such software, without changes other than those necessary to install, implement, store or use such software.

Likewise, within the meaning of the present law, a royalty shall not include the remuneration cash or in kind paid for the acquisition of the entire copyright of a computer program. In addition, a royalty shall include any amount which must be paid cash or in kind for the right to record or broadcast under any form performances, shows, sports events or other similar activities.

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Ordinul / | Legislatie gratuita

Romania – the territory of the state of Romania, including the territorial waters and the air space above the territory and the territorial waters, over which Romania exercises its sovereignty, as well the contiguous area, the continental plateau and the exclusive economic area over which Romania exercises its sovereign rights and jurisdiction in accordance with its legislation and under the norms and principles of the international law.

The fiscal value shall include the accounting revaluations carried out under the law. In case there are carried out revaluations of the depreciable fixed assets that lead to an decrease in procfdura value below the purchase price, the production price or the market value of the fixed assets obtained free of charge or constituted as contribution, as applicable, the fiscal value not depreciated of the depreciable fixed assets shall be recalculated up to the level of the one established pursuant to the purchase price, the production price or the market value of the fixed assets obtained free of charge or constituted as contribution, as applicable.

In case of revaluation of lands that leads to a decrease in their value below the purchase price or the market value of the fixed assets obtained free of charge or constituted as contribution, as applicable, the fiscal value shall be the purchase price or the market value of the ones obtained free of charge or constituted as contribution, as applicable.

If the activities of such an agent are pursued procedrua or almost fully on behalf of the non-resident and there are conditions in the commercial and financial relations between the non-resident and the agent which fiscalla different from those which would exist between independent persons, then the agent shall not be considered an agent with independent status.

The contracts concluded by the Romanian legal persons with foreign legal person and non-resident natural persons for activities pursued outside the Romanian territory shall not be subject to registration according to these provisions. In order to classify a construction site or a construction project, assembly or surveillance activities related thereto or other similar activities as permanent establishments, the date fiscalq beginning of activity from the contracts concluded with the beneficiary Romanian legal persons or any other information which are evidence corul the beginning of activity shall be had in view.

The periods used for carrying out some connected contracts which are directly related to the first contract that was executed shall be added to the period used for carrying out the main contract.

The procedure for declaring the inactive taxpayers shall be established by an order of actuakizat National Agency of Tax Administration. The order and the list of taxpayers declared inactive shall be communicated to the taxpayers for whom they are intended and to the parties concerned, being posted on the website of the National Agency of Tax Administration.

Ordinul Nr.975 din 01.10.2012

In determining the market price for transactions among affiliated persons, the most appropriate of the following methods shall be used:. The following incomes shall be considered as obtained from Romania, regardless whether the incomes are received in Romania or abroad as:.

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The minister of public finance shall decide by order the necessary measures for the implementation of the system of administrative co-operation and information exchange with the Member States of the European Union in the field of value-added tax, excise duties and income tax. Acest website nu mai este actualizat!

FINCONT – Codul Fiscal : Titlul IV in Engleza actualizat in

NETpentru a fii la curent cu modificarile aduse cadrului legislativ din Romania: Aceasta functie este accesibila doar utilizatorilor gold! Codul fiscalcodul munciicodul civilcodul penalprocddura rutiercodul de procedura fiscalacodul de procedura penala si codul de procedura civila actualizate Titlul I in Engleza – De la data de pana in Prezent.

The following amount shall be treated as dividends from a fiscal viewpoint and shall be subject to the same fiscal regime as the incomes from dividends: As an exception to the provisions of letter a – da resident natural person shall not include a foreign citizen with diplomatic or consular status in Romania, a foreign citizen who is an official or employee of an international and intergovernmental organisation registered in Romania, a foreign citizen who is an official or employee of a foreign state in Romania or any members of the family of such foreign citizens; Likewise, within the meaning of the present law, a royalty shall not include the remuneration cash or in kind paid for the acquisition of the entire copyright of a computer program; c any transmission, including public transmissions, direct or indirect, by cable, satellite, fibre-optic or other similar technologies; d any industrial, commercial or scientific equipment, any movable asset, means of transport or containers; e any know-how; f the name or image of any natural person or other similar rights relating to a natural person.

In addition, a royalty shall include any amount which must be paid cash or in kind for the right to record or broadcast under any form performances, shows, sports events or other similar activities; Romania – the territory of the state of Romania, including the territorial waters and the air space above the territory and the territorial waters, over which Romania exercises its sovereignty, as well the contiguous area, the continental plateau and the exclusive economic area over which Romania exercises its sovereign rights and jurisdiction in accordance with its legislation and under the norms and principles of the international law; In determining the market price for transactions among affiliated persons, the most appropriate of the following methods shall be used: Optimatizat pentru Mozilla Firefox.