Modificarile recente ale Codului de procedurafiscala si impactul lor asupra mediului de afaceri
&ultimele tendinte in cadrul inspectiilor fiscale
Cristian Radulescu – Partner
Taxhouse - Taxand Romania
QUALITY TAX ADVICE, GLOBALLY
www.taxhouse.ro
Taxhouse - Taxand Romania28 Septembrie 2012
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SUMAR
I. PRINCIPALELE MODIFICARI ADUSE CODULUI DE PROCEDURA FISCALA IN 2012
Procedura pentru eliminarea dublei impuneri intre persoane romane afiliate
Procedura amiabila in cazul conventiilor de evitare / eliminare a dublei impuneri
Dosarul preturilor de transfer
Dovedirea situatiei de fapt fiscale
Comunicarea actului administrativ fiscal
Cooperarea administrativa in domeniul fiscal (schimbul de informatii)
Suspendarea executarii silite in cazul depunerii unei scrisori de garantie bancaraSuspendarea executarii silite in cazul depunerii unei scrisori de garantie bancara
Ordinea stingerii datoriilor
Corelarea prevederilor Codului de procedura fiscala cu prevederile noului Cod civil
Certificatul de atestare fiscala emis de autoritatile administratiei publice locale
II. IMPACTUL ASUPRA MEDIULUI DE AFACERI & ULTIMELE TEND INTE IN CADRUL
INSPECTIILOR FISCALE
Quality tax advice, globally
I.I. PRINCIPALELE MODIFICARI ADUSEPRINCIPALELE MODIFICARI ADUSE CCODULODULUIUI DE DE PROCEDURAPROCEDURA FISCALAFISCALA
20122012
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20122012
Quality tax advice, globally
Procedura pentru eliminarea dublei impuneri intre persoane romane afiliate
Opozabilitatea
Atentie: ajustarea este opozabila numai daca decizia de ajustare este definitiva in sistemul cailoradministrative si judiciare de atac
Procedura amiabila in cazul conventiilor de evitare / eliminare a dubleiimpuneri
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impuneri
Dosarul preturilor de transfer
Dovedirea situatiei de fapt fiscale – dosarul tranzactiei
Quality tax advice, globally
Comunicarea actului administrativ fiscal (2 februarie 2012)
Primirea sub semnatura a acestuia sau prin posta, cu scrisoare recomandata cu confirmare de primire
Fax, e-mail sau alte mijloace electronice de transmitere la distanta daca contribuabilul a solicitatexpres acest lucru
Publicitate
Cooperarea administrativa in domeniul fiscal (schimbul largit de informatii)
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Modificari la nivel european privind schimbul de informatii – transpunere in legislatia domestica,prevederi aplicabile din 2013 / 2015
Suspendarea executarii silite in cazul depunerii unei scrisori de garantiebancara (31 august 2012)
Scrisoarea de garantie bancara in procedura de contestatie
Executarea scrisorii de garantie bancara
Quality tax advice, globally
Ordinea stingerii datoriilor (1 noiembrie 2012)
Este introdusa o exceptie de la regula generala a ordinii de stingere a obligatiilor fiscale: in cazulamenzilor de orice fel si al obligatiilor fiscale de plata stabilite de organele de inspectie fiscala, se vorstinge cu prioritate cele alese de contribuabil
Corelarea prevederilor Codului de procedura fiscala cu prevederile nouluiCod civil
Corelarea prevederilor Codului de procedura fiscala cu prevederile noului Cod civil, in ceea ce priveste
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dispozitiile privind efectuarea platii de catre o alta persoana decat debitorul
Certificatul de atestare fiscala emis de autoritătile administratiei publicelocale (16 iulie 2012)
Se emite la solicitarea contribuabilului sau a notarului, respectiv a imputernicitului acestuia, conformdelegarii date de catre contribuabil
Certificatele de atestare fiscala pot fi utilizate numai pe durata lunii de emitere
Quality tax advice, globally
II.II. IMPACTUL IMPACTUL ASUPRAASUPRA MEDIULUI DE AFACERI MEDIULUI DE AFACERI & &
ULTIMELEULTIMELE TENDINTETENDINTE IN IN CADRULCADRUL INSPECTIILORINSPECTIILOR
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ULTIMELEULTIMELE TENDINTETENDINTE IN IN CADRULCADRUL INSPECTIILORINSPECTIILORFISCALEFISCALE
Quality tax advice, globally
Pe de o parte o tendinta a autoritatilor de a crea un cadru legislativ mai flexibil pentru contribuabili
Pentru implementare este nevoie de implicarea ANAF pentru emiterea unor ordine care sa completeze
cadrul legal de aplicare
Intensificarea tranzactiilor transfrontaliere care urmaresc evitarea impunerii
Implementarea unor proceduri standard privind schimbul de informatii; cresterea transparentei
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Actualizarea unor tratate privind eliminarea dublei impuneri - pentru introducerea unor prevederi cu privire
la schimbul largit de informatii in scopuri fiscale
Mai multe metode de colectare a informatiilor
Posibilitatea cresterii abuzurilor si abordarilor agresive din partea autoritatilor fiscale
Quality tax advice, globally
Competenta de administrare a contributiilor sociale in subordinea ANAF
Preturi de transfer – analiza financiara indicatori (contabilitate de gestiune)
Combaterea evaziunii fiscale
Intensificarea controalelor
Largirea categoriilor de contribuabili verificati – control fiscal la persoane fizice
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Extinderea informatizarii
Quality tax advice, globally
Cristian Radulescu – Partnere-mail: [email protected]
Tel. Mobil: 0722 322 030
Taxhouse SRL
CONTACT
Taxhouse SRLHQ Victoriei, Str. Grigore Alexandrescu nr. 59, etaj 1 ,
Sector 1, Bucuresti, RomaniaTel: +40 21 316 06 45 / 46 / 47
Fax: +40 21 316 06 48Web: www.taxhouse.ro
www.taxand.com
ABOUT TAXHOUSE
TAXHOUSE is a high-end independent tax advisory firm offering a comprehensive and integrated range of tax consultancy and compliance services. ABOUT TAXHOUSE
Founded in the context of domestic and international need for independence and specialisation, given the stringent objectivity requirements placed on traditional audit firms by various regulators around the globe, TAXHOUSE assembled a team of highly qualified and reputable tax partners drawn from the executive ranks of global firms as well as a team of carefully selected professionals, having excellent technical background on domestic and international tax related matters and strong local market awareness.
As the Romanian member firm of TAXAND, TAXHOUSE provides to its clients direct access to the local team of experts as well as to a worldwide network of tax specialists, with whom it shares global knowledge and tax innovations on cross-border transactions and tax planning solutions, so it can deliver rapid and accurate advice on international transactions.
TaxHouse is a Limited Liability Company registered in Romania, member of Taxand, providing taxation advisory services.
© Copyright Taxhouse 2008. Office: 21 Popa Tatu Street, ground floor, District 1, Bucharest, Romania; Telephone: +40 21 316 04 93 / +40 21 316 04 71; Fax: +40 21 312 15 29; E-mail: [email protected]
www.taxhouse.ro
TAXHOUSE is a high-end independent tax advisory firm offering a comprehensive and integrated range of tax consultancy and compliance services.
Founded in the context of domestic and international need for independence and specialisation, given the stringent objectivity requirements placed on traditional audit firms by various regulators around the globe, TAXHOUSE assembled a team of highly qualified and reputable tax partners drawn from the executive ranks of global firms as well as a team of carefully selected professionals, having excellent technical background on domestic and international tax related matters and strong local market awareness.
As the Romanian member firm of TAXAND, TAXHOUSE provides to its clients direct access to the local team of experts as well as to a worldwide network of tax specialists, with whom it shares global knowledge and tax innovations on cross-border transactions and tax planning solutions, so it can deliver rapid and accurate advice on international transactions.
TaxHouse is a Limited Liability Company registered in Romania, member of Taxand, providing taxation advisory services.
© Copyright Taxhouse 2012. Office: HQ Victoriei, 59 Grigore Alexandrescu Street, 1st floor, District 1, Bucharest, Romania; Telephone: +40 21 316 06 45 / 46 / 47; Fax: +40 21 316 06 48; Web: www.taxhouse.ro
