{"id":11749,"date":"2025-07-04T14:07:03","date_gmt":"2025-07-04T12:07:03","guid":{"rendered":"https:\/\/ceccardolj.ro\/ro\/?p=11749"},"modified":"2025-07-04T14:07:04","modified_gmt":"2025-07-04T12:07:04","slug":"anaf-formularul-notificare-referitoare-la-obligatia-de-declarare-si-de-plata-a-impozitului-suplimentar-national-in-consultare-publica","status":"publish","type":"post","link":"https:\/\/ceccardolj.ro\/ro\/anaf-formularul-notificare-referitoare-la-obligatia-de-declarare-si-de-plata-a-impozitului-suplimentar-national-in-consultare-publica\/","title":{"rendered":"ANAF: Formularul \u201eNotificare referitoare la obliga\u021bia de declarare \u0219i de plat\u0103 a impozitului suplimentar na\u021bional\u201d, \u00een consultare public\u0103"},"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-69e16e2cae97d\" class=\"fw-col-sm-4 tf-sh-95f2ef9903ab8be142ddb48b145de57e\" >\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-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccardolj.ro\/ro\/wp-content\/uploads\/2025\/07\/anaf-precizari-privind-categoriile-de-contribuabili-care-nu-au-obligatia-de-depunere-a-declaratiei-s22386.jpg\"  alt=\"anaf-precizari-privind-categoriile-de-contribuabili-care-nu-au-obligatia-de-depunere-a-declaratiei-s22386\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccardolj.ro\/ro\/wp-content\/uploads\/2025\/07\/anaf-precizari-privind-categoriile-de-contribuabili-care-nu-au-obligatia-de-depunere-a-declaratiei-s22386.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:\/\/ceccardolj.ro\/ro\/wp-content\/uploads\/2025\/07\/anaf-precizari-privind-categoriile-de-contribuabili-care-nu-au-obligatia-de-depunere-a-declaratiei-s22386-300x182.jpg 300w, https:\/\/ceccardolj.ro\/ro\/wp-content\/uploads\/2025\/07\/anaf-precizari-privind-categoriile-de-contribuabili-care-nu-au-obligatia-de-depunere-a-declaratiei-s22386.jpg 660w\"   alt=\"anaf-precizari-privind-categoriile-de-contribuabili-care-nu-au-obligatia-de-depunere-a-declaratiei-s22386\" 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 id=\"column-69e16e2cafd16\" class=\"fw-col-sm-8 tf-sh-56559d3d4e33240dca8baf6043c40bf2\" >\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-e625613d1f175426ee546684b514b808 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat ast\u0103zi \u00een transparen\u021b\u0103 decizional\u0103\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20250620131647_detalii_proiect.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>proiectul de Ordin<\/strong><\/a>\u00a0privind aprobarea modelului \u0219i con\u021binutului formularului \u201eNotificare referitoare la obliga\u021bia de declarare \u0219i de plat\u0103 a impozitului suplimentar na\u021bional\u201d. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103 Directiva (UE) 2022\/2523 stabile\u0219te normele de depunere a Declara\u021biilor privind impozitul suplimentar \u0219i prezint\u0103 \u00een linii mari categoriile de informa\u021bii care trebuie raportate de grupurile de \u00eentreprinderi multina\u021bionale \u0219i de grupurile na\u021bionale de mari dimensiuni care intr\u0103 sub inciden\u021ba directivei respective. \u201eAdministra\u021biile fiscale au nevoie de aceste Declara\u021bii privind impozitul suplimentar pentru a efectua o evaluare adecvat\u0103 a riscurilor, pentru a aprecia corectitudinea obliga\u021biei fiscale \u0219i pentru a monitoriza dac\u0103 grupurile de \u00eentreprinderi multina\u021bionale \u0219i grupurile na\u021bionale de mari dimensiuni aplic\u0103 \u00een mod corect normele stabilite \u00een Directiva (UE) 2022\/2523. Directiva men\u021bionat\u0103 introduce totodat\u0103 o regul\u0103 de includere a veniturilor (income inclusion rule \u2013 IIR) calificat\u0103 \u0219i o regul\u0103 a profiturilor subimpozitate (undertaxed profit rule \u2013 UTPR) calificat\u0103. Directiva respectiv\u0103 permite, de asemenea, statelor membre s\u0103 \u00ee\u0219i introduc\u0103 propriul impozit suplimentar na\u021bional calificat (qualified domestic top-up tax \u2013 QDTT)\u201d, se precizeaz\u0103 \u00een Referatul de aprobare.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-formularul-notificare-referitoare-la-obligatia-de-declarare-si-de-plata-a-impozitului-suplimentar-national-in-consultare-publica-s23652\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat ast\u0103zi \u00een transparen\u021b\u0103 decizional\u0103\u00a0proiectul de Ordin\u00a0privind aprobarea modelului \u0219i con\u021binutului formularului \u201eNotificare referitoare la obliga\u021bia de declarare \u0219i de plat\u0103 a impozitului suplimentar na\u021bional\u201d. ANAF men\u021bioneaz\u0103, \u00een [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11750,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/posts\/11749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/comments?post=11749"}],"version-history":[{"count":2,"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/posts\/11749\/revisions"}],"predecessor-version":[{"id":11752,"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/posts\/11749\/revisions\/11752"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/media\/11750"}],"wp:attachment":[{"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/media?parent=11749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/categories?post=11749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccardolj.ro\/ro\/wp-json\/wp\/v2\/tags?post=11749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}