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PFA in 2018 - modificarile din Noul Cod Fiscal
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PFA in 2018 - modificarile din Noul Cod Fiscal

Ce sanctiuni poate atrage nedepunerea declaratiilor la termen

de Ana Tudor la 06 Mai. 2016 Exclusiv
31 comentarii

Ce sanctiuni poate atrage nedepunerea declaratiilor la termen
Modificarea datelor din declaratia de inregistrare fiscala (forumular 010) trebuie adusa la cunostinta organului fiscal central in termen de 15 zile de la data producerii acestora, potrivit Codului Fiscal.

Vom analiza in continuare un studiu de caz in acest sens: Suntem in vectorul fiscal platitori de accize pentru cafea si cum incepand cu ianuarie 2016 nu se mai declara in D100 am incercat sa completam si declaratia 010 pentru scoatere din vector a acestei contributii. Problema este ca cei de la finante vor sa ne dea amenda pentru ca nu am depus pana la 31 ianuarie 010. Este corecta decizia lor?

Raspunsul expertilor Rentrop&Straton:

Analizand legislatia in vigoare, apreciem ca modificarile ulterioare ale datelor din declaratia de inregistrare fiscala (forumular 010) trebuie aduse la cunostinta organului fiscal central, in termen de 15 zile de la data producerii acestora, prin completarea si depunerea declaratiei de mentiuni (010), asa cum arata art. 88 alin. (1) din Codul de procedura fiscala.

Termenul de depunere a declaratiei de mentiuni pentru anul 2015 a fost de 30 de zile, conform prevederilor de la art.77 alin. (1) din Codul de procedura fiscala, valabil pana la 31.12.2015.

Atentie! Nedepunderea de catre contribuabil/platitor la termenele prevazute de lege a declaratiilor de inregistrare fiscala, de radiere a inregistrarii fiscale sau de mentiuni, constituie contraventie si se sanctioneaza cu amenda conform prevederilor de  art. 336 alin. (1) lit. a) din Codul de procedura fiscala.

Asadar, nu ati depus declaratia de mentiuni (010) in termenul legal, motiv pentru care apreciem ca decizia organului fiscal este corecta.

In cazul in care nu mai aveti alta sanctiune anterioara, puteti solicita organului fiscal aplicarea sanctiunii sub forma de avertisment.

Sursa: Portal Contabilitate

Autor: Ana Tudor

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IsrafaceDiG 2018-07-17 04:35:43

Ð?зÑ?аилÑ? и изÑ?аилÑ?Ñ?Ñ?не Ñ?о вÑ?его миÑ?а Ñ?обиÑ?аÑ?Ñ?Ñ?Ñ? Ñ?Ñ?Ñ?


Ð?Ñ?маеÑ?е об Ñ?никалÑ?ной вÑ?Ñ?Ñ?еÑ?е? ХоÑ?иÑ?е наÑ?аÑ?Ñ? новÑ?Ñ? жизнÑ? и оÑ?ноÑ?ениÑ? на волне «Ð?зÑ?аилÑ? мÑ?жÑ?инÑ? и женÑ?инÑ?»? Тогда Ñ?Ñ?оиÑ? иÑ?пÑ?Ñ?аÑ?Ñ? невеÑ?оÑ?Ñ?нÑ?Ñ? возможноÑ?Ñ?Ñ? знакомÑ?Ñ?ва в Ð?зÑ?аиле, где вÑ?егда кÑ?аÑ?иво, Ñ?Ñ?Ñ?но и веÑ?ело!
Ð?зÑ?аилÑ?, наÑ?од Ð?зÑ?аилÑ? и кÑ?лÑ?Ñ?Ñ?Ñ?а â?? гоÑ?доÑ?Ñ?Ñ? каждого изÑ?аилÑ?Ñ?Ñ?не! Ð?Ñ?покон веков евÑ?ейÑ?кие женÑ?инÑ?, молодÑ?е евÑ?ейки и евÑ?ейÑ?кие мÑ?жÑ?инÑ? Ñ?лавилиÑ?Ñ? Ñ?воей Ñ?пеÑ?иÑ?иÑ?ноÑ?Ñ?Ñ?Ñ? и Ñ?аÑ?измой. Ð?оÑ?Ñ?омÑ? вам необÑ?заÑ?елÑ?но Ñ?егиÑ?Ñ?Ñ?иÑ?оваÑ?Ñ?Ñ?Ñ? на множеÑ?Ñ?ве Ñ?айÑ?ов, Ñ?Ñ?обÑ? найÑ?и Ñ?ебе женÑ?инÑ? Ð?зÑ?аилÑ?! СпеÑ?иалÑ?но длÑ? ваÑ? мÑ? пÑ?ивнеÑ?ли единÑ?Ñ?веннÑ?Ñ? плоÑ?адкÑ? длÑ? знакомÑ?Ñ?ва в Ð?зÑ?аиле длÑ? Ñ?Ñ?Ñ?Ñ?киÑ?! Ð?еликолепнÑ?е женÑ?инÑ? и мÑ?жÑ?инÑ? Ð?зÑ?аилÑ?, богаÑ?Ñ?е иÑ?деи и веcелÑ?е евÑ?ейÑ?кие паÑ?ни â?? вÑ?е Ñ?обÑ?анÑ? в одном меÑ?Ñ?е!
Ð?обилÑ?ноÑ?Ñ?Ñ? и комÑ?оÑ?Ñ? иÑ?полÑ?зованиÑ?, а главное вÑ?Ñ?окаÑ? Ñ?еÑ?нологиÑ?ноÑ?Ñ?Ñ? и подбоÑ? лÑ?Ñ?Ñ?иие знакомÑ?Ñ?в в Ð?зÑ?аиле â?? вÑ?е Ñ?Ñ?о вÑ?Ñ?Ñ?еÑ?аеÑ?Ñ?Ñ? в наÑ?ем деÑ?иÑ?е - « Ð?вÑ?ейÑ?каÑ? Ñ?оÑ?иалÑ?наÑ? Ñ?еÑ?Ñ? IsraFace.Com ». Ð?Ñ? Ñ?адÑ? каждомÑ? из ваÑ?, пÑ?иÑ?оединÑ?йÑ?еÑ?Ñ?!

RobertDiumn 2018-07-13 21:05:29

Ð?Ñ?ивеÑ?Ñ?Ñ?вÑ?Ñ? вÑ?еÑ?! инÑ?еÑ?еÑ?нÑ?й Ñ? ваÑ? Ñ?айÑ?!
Ð?аÑ?ел инÑ?еÑ?еÑ?нÑ?Ñ? базÑ? кино: лÑ?Ñ?Ñ?ие Ñ?Ñ?Ñ?Ñ?кие Ñ?еÑ?иалÑ? онлайн
Ð?деÑ?Ñ?: Ñ?Ñ?нÑ?ези Ñ?илÑ?мÑ? Ñ?пиÑ?ок Ñ?амÑ?Ñ? лÑ?Ñ?Ñ?иÑ? Ñ?моÑ?Ñ?еÑ?Ñ? лÑ?Ñ?Ñ?ее Ñ?Ñ?нÑ?ези Ñ?моÑ?Ñ?еÑ?Ñ? онлайн 720 Ñ?пиÑ?ок 2017
Ð?деÑ?Ñ?: СмоÑ?Ñ?еÑ?Ñ? онлайн лÑ?Ñ?Ñ?ие дÑ?амÑ? http://kinofly.net/drama/ Ñ?пиÑ?ок 2018
ТÑ?Ñ?: Ñ?моÑ?Ñ?еÑ?Ñ? докÑ?менÑ?алÑ?нÑ?е Ñ?илÑ?мÑ? онлайн в Ñ?оÑ?оÑ?ем каÑ?еÑ?Ñ?ве http://kinofly.net/dokumental/ Ñ?пиÑ?ок 2017
ТÑ?Ñ?: http://kinofly.net/news/9167-dzhon-hemm-sygraet-gologrammu.html Ð?жон Ð¥Ñ?мм Ñ?Ñ?гÑ?аеÑ? гологÑ?аммÑ?
ТÑ?Ñ?: http://kinofly.net/poznavatelnoe/7223-chudesa-inzhenerii-big-bigger-biggest-sezon-1-3-2008-2011.html

RikyCam 2018-07-11 18:07:56

Celebrities Foto

IsrafaceDiG 2018-06-20 12:31:44

Ð?зÑ?аилÑ? знакомÑ?Ñ?ва в Ð?зÑ?аиле

Ð?зÑ?аилÑ? евÑ?ейÑ?кие женÑ?инÑ?. Ð?накомÑ?Ñ?ва в Ð?зÑ?аиле подÑ?обнее Ñ?Ñ?Ñ?

IsrafaceDiG 2018-06-09 11:34:45

СоÑ?иалÑ?наÑ? Ñ?еÑ?Ñ? знакомÑ?Ñ?в в Ð?зÑ?аиле
Ð?накомÑ?Ñ?ва в Ð?зÑ?аиле беÑ?плаÑ?но подÑ?обнее по Ñ?Ñ?Ñ?лке

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