{"id":12932,"date":"2025-03-21T15:57:42","date_gmt":"2025-03-21T13:57:42","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=12932"},"modified":"2025-03-21T15:57:44","modified_gmt":"2025-03-21T13:57:44","slug":"anaf-proiectul-procedurii-privind-stabilirea-din-oficiu-a-impozitului-special-pe-bunurile-imobile-si-mobile-de-valoare-mare-in-consultare-publica","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/anaf-proiectul-procedurii-privind-stabilirea-din-oficiu-a-impozitului-special-pe-bunurile-imobile-si-mobile-de-valoare-mare-in-consultare-publica\/","title":{"rendered":"ANAF: Proiectul Procedurii privind stabilirea din oficiu a impozitului special pe bunurile imobile \u0219i mobile de valoare mare, \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-69e0b56bbafef\" class=\"fw-col-sm-12 tf-sh-060293fd2d37de83b293db028cbd243c\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n<div class=\"fw-row\">\n\t<div id=\"column-69e0b56bbb573\" class=\"fw-col-sm-12 tf-sh-fcb28506da3d14d38b664d19992bc58e\" >\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-3d78330b61a97d89c549c411f927f5e6 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune, printr-un\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20250321112650_proiect_de_ordin.zip\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de Ordin<\/a>\u00a0publicat ast\u0103zi \u00een transparen\u021b\u0103 decizional\u0103,\u00a0<em>Procedura privind stabilirea din oficiu a impozitului special pe bunurile imobile \u0219i mobile de valoare mare, precum \u0219i modelul \u0219i con\u021binutul formularelor 261 \u0219i 262<\/em>. ANAF reaminte\u0219te, \u00een Referatul de aprovare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, potrivit dispozi\u021biilor art.107 din Legea nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103, nedepunerea declara\u021biei de impunere d\u0103 dreptul organului fiscal s\u0103 procedeze la stabilirea din oficiu a crean\u021belor fiscale prin decizie de impunere. Prin Legea nr.296\/2023 privind unele m\u0103suri fiscal-bugetare pentru asigurarea sustenabilit\u0103\u021bii financiare a Rom\u00e2niei pe termen lung, precum \u0219i prin OUG nr.43\/2024 pentru modificarea \u0219i completarea unor acte normative, a fost reglementat, \u00een Codul fiscal, impozitul special pe bunurile imobile \u0219i mobile de valoare mare.<\/p>\n<p>Astfel, potrivit dispozi\u021biilor Titlului X^1 din Codul fiscal, impozitul special pe bunurile imobile \u0219i mobile de valoare mare se calculeaz\u0103, se declar\u0103 \u0219i se pl\u0103te\u0219te, \u00eencep\u00e2nd cu anul 2024, de urm\u0103toarele persoane:<\/p>\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0persoanele fizice care, la data de 31 decembrie a anului fiscal anterior, au \u00een proprietate\/proprietate comun\u0103 cl\u0103diri reziden\u021biale situate \u00een Rom\u00e2nia, dac\u0103 valoarea impozabil\u0103 a cl\u0103dirii, calculat\u0103 potrivit art.457 din Legea nr.227\/2015 privind Codul fiscal, dep\u0103\u0219e\u0219te 2.500.000 lei;<\/p>\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>persoanele fizice \u0219i persoanele juridice care au \u00een proprietate autoturisme \u00eenmatriculate\/\u00eenregistrate \u00een Rom\u00e2nia a c\u0103ror valoare de achizi\u021bie individual\u0103 dep\u0103\u0219e\u0219te 375.000 lei.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-proiectul-procedurii-privind-stabilirea-din-oficiu-a-impozitului-special-pe-bunurile-imobile-si-mobile-de-valoare-mare-in-consultare-publica-s22919\/\" 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) propune, printr-un\u00a0proiect de Ordin\u00a0publicat ast\u0103zi \u00een transparen\u021b\u0103 decizional\u0103,\u00a0Procedura privind stabilirea din oficiu a impozitului special pe bunurile imobile \u0219i mobile de valoare mare, precum \u0219i modelul \u0219i con\u021binutul formularelor [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12932","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12932","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/comments?post=12932"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12932\/revisions"}],"predecessor-version":[{"id":12934,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12932\/revisions\/12934"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=12932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=12932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=12932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}