{"id":6006,"date":"2024-05-17T10:26:22","date_gmt":"2024-05-17T08:26:22","guid":{"rendered":"https:\/\/covasna45.ro\/?p=6006"},"modified":"2024-05-17T10:26:22","modified_gmt":"2024-05-17T08:26:22","slug":"inchisoare-pentru-cei-care-isi-crediteaza-firmele-cu-bani-nejustificati","status":"publish","type":"post","link":"https:\/\/covasna45.ro\/index.php\/lumea-noastra\/inchisoare-pentru-cei-care-isi-crediteaza-firmele-cu-bani-nejustificati\/","title":{"rendered":"\u00cenchisoare pentru cei care \u00ee\u0219i crediteaz\u0103 firmele cu bani nejustifica\u021bi"},"content":{"rendered":"\n

Legea pentru combaterea evaziunii fiscale (241\/2005) a fost modificat\u0103. Astfel, prin Legea Ciolacu-Ciuc\u0103 (126\/2024) care \u00eei scap\u0103 de \u00eenchisoare pe evazioni\u0219ti a mai fost introdus un lucru, respectiv faptul c\u0103 persoanele care \u00ee\u0219i crediteaz\u0103 firmele pentru plata unor sume de bani din omisiunea eviden\u0163ierii \u00een actele contabile risc\u0103 \u00eenchisoarea.<\/p>\n\n\n\n

Un exemplu simplu: un patron a \u00eencasat bani \u201ela negru”, adic\u0103 nejustifica\u021bi, iar apoi a creditat firma pentru a-\u0219i m\u0103ri magazinul, service-ul auto etc\u2026 \u00centrebarea pe care \u0219i-o pun autorit\u0103\u021bile este: de unde ai avut banii? Astfel, arat\u0103 hotnews.ro<\/a>, pe noua prevedere risc\u0103 \u00eentre 3 \u0219i 10 ani.<\/p>\n\n\n\n

\u201eConstituie infrac\u0163iune \u015fi se pedepse\u015fte cu \u00eenchisoare de la 3 la 10 ani \u015fi interzicerea unor drepturi sau cu amend\u0103 opera\u0163iunea de creditare efectuat\u0103 \u00een mod direct sau indirect de c\u0103tre orice persoan\u0103 fizic\u0103, av\u00e2nd drept scop efectuarea unor pl\u0103\u0163i cu sume de bani care provin din omisiunea eviden\u0163ierii \u00een actele contabile a opera\u0163iunilor comerciale efectuate \u015fi\/sau a veniturilor realizate a unuia sau mai multor contribuabili<\/em><\/strong>\u201d, se arat\u0103 \u00een Lege.<\/p>\n\n\n\n

Sunt multe firme \u00een Rom\u00e2nia care au de peste 10 ani capitaluri negative, iar unul dintre motive este creditarea acelora cu bani nejustifica\u021bi.<\/p>\n\n\n\n

Reamintim c\u0103 Legea Ciolacu-Ciuc\u0103 a mai introdus o incriminare pentru nere\u021binerea la surs\u0103 a unor impozite \u0219i contribu\u021bii.<\/p>\n\n\n\n

Astfel, constituie infrac\u021biune \u0219i se pedepse\u0219te cu \u00eenchisoare de la 1 an la 5 ani sau cu amend\u0103 nere\u021binerea impozitelor \u0219i\/sau contribu\u021biilor prev\u0103zute \u00eentr-o anex\u0103 (din L241\/2005). Printre ele se afl\u0103: impozitul pe dividendele pl\u0103tite de o persoan\u0103 juridic\u0103 rom\u00e2n\u0103 c\u0103tre o persoan\u0103 juridic\u0103 rom\u00e2n\u0103, impozitul pe veniturile din drepturile de proprietate intelectual\u0103, impozit pe venitul din salarii \u0219i asimilate salariilor, impozitul pe veniturile din arend\u0103, impozitul pe veniturile sub form\u0103 de dob\u00e2nzi.<\/p>\n\n\n\n

Anumite fapte legate de e-Factura<\/a> se pedepsesc, de asemenea, cu \u00eenchisoarea de la 3 la 10 ani sau amend\u0103.<\/p>\n\n\n\n

Astfel, constituie infrac\u0163iuni de evaziune fiscal\u0103 \u015fi se pedepse\u0219te cu \u00eenchisoarea \u015fi interzicerea unor drepturi sau cu amend\u0103 eviden\u0163ierea, \u00een actele contabile, \u00een factura electronic\u0103 sau \u00een alte documente legale, a cheltuielilor care nu au la baz\u0103 opera\u0163iuni reale ori eviden\u0163ierea altor opera\u0163iuni fictive.<\/p>\n\n\n\n

Aceea\u0219i pedeaps\u0103 este \u0219i pentru \u201efolosirea de c\u0103tre contribuabil, cu rea-credin\u0163\u0103, a sistemului na\u0163ional privind factura electronic\u0103 RO e-Factura, \u00een vederea cre\u0103rii aparen\u0163ei de legalitate a unor opera\u0163iuni fictive sau disimul\u0103rii circuitului tranzac\u0163ional real al bunurilor\/serviciilor\u201d<\/em><\/strong>.<\/p>\n\n\n\n

Se consider\u0103 c\u0103 aceste fapte au fost s\u0103v\u00e2r\u015fite \u00een scopul sustragerii de la \u00eendeplinirea obliga\u0163iilor fiscale.<\/p>\n\n\n\n

\u00cen acela\u0219i timp, Legea spune c\u0103 evazioni\u0219tii care au produs un prejudiciu de p\u00e2n\u0103 la 1.000.000 de euro scap\u0103 de \u00eenchisoare dac\u0103 achit\u0103 suma, plus o penalizare.<\/p>\n","protected":false},"excerpt":{"rendered":"

Legea pentru combaterea evaziunii fiscale (241\/2005) a fost modificat\u0103. Astfel, prin Legea Ciolacu-Ciuc\u0103 (126\/2024) care \u00eei scap\u0103 de \u00eenchisoare pe evazioni\u0219ti a mai fost introdus un lucru, respectiv faptul c\u0103 persoanele care \u00ee\u0219i crediteaz\u0103 firmele pentru plata unor sume de bani din omisiunea eviden\u0163ierii \u00een actele contabile risc\u0103 \u00eenchisoarea. Un exemplu simplu: un patron a […]<\/p>\n","protected":false},"author":1,"featured_media":2996,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[14],"tags":[157,301,2379],"class_list":{"0":"post-6006","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-lumea-noastra","8":"tag-anaf","9":"tag-bani","10":"tag-evaziune-fiscala-2"},"yoast_head":"\n\u00cenchisoare pentru cei care \u00ee\u0219i crediteaz\u0103 firmele cu bani nejustifica\u021bi - Covasna45<\/title>\n<meta name=\"description\" content=\"\u00centrebarea pe care \u0219i-o pun autorit\u0103\u021bile este: de unde ai avut banii?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/covasna45.ro\/index.php\/lumea-noastra\/inchisoare-pentru-cei-care-isi-crediteaza-firmele-cu-bani-nejustificati\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00cenchisoare pentru cei care \u00ee\u0219i crediteaz\u0103 firmele cu bani nejustifica\u021bi - 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