{"id":1835,"date":"2015-09-17T10:08:23","date_gmt":"2015-09-17T07:08:23","guid":{"rendered":"http:\/\/www.contexpert.ro\/?p=1835"},"modified":"2015-09-17T11:25:39","modified_gmt":"2015-09-17T08:25:39","slug":"avertisment-sau-amenda-si-daca-e-amenda-cat","status":"publish","type":"post","link":"https:\/\/www.contexpert.ro\/en\/ultimele-stiri\/avertisment-sau-amenda-si-daca-e-amenda-cat","title":{"rendered":"Avertisment sau amenda? Si daca e amenda, cat?"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/www.contexpert.ro\/ro\/wp-json\/wp\/v2\/posts\/1835\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ro\" title=\"Romana\">Romanian<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p><\/p>\n<p style=\"text-align: justify;\">Nedepunerea declaratiilor fiscale in termenele legale este considerata contraventie si se sanctioneaza cu amenda. Conform Codului de procedura fiscala, cuantumul porne\u015fte de la 1.000 lei si poate ajunge la 14.000 lei pentru unele declaratii.<\/p>\n<p style=\"text-align: justify;\"><strong>Exista, insa, si situatii cand firma poate scapa doar cu un avertisment!<\/strong><\/p>\n<p style=\"text-align: justify;\">Cum stabilesc inspectorii fiscali <strong>cuantumul amenzilor, cand aplica avertisment si cum pot fi injumatatite sanctiunile<\/strong>, aflati din materialul realizat de speciali\u015ftii Contexpert care are la baza procedura de lucru ce ar trebui aplicata de organele fiscale.<\/p>\n<p style=\"text-align: justify;\">De retinut! Desi, procedura de lucru a fost intocmita tocmai pentru a fi eliminat factorul subiectiv in stabilirea sanc\u0163iunilor in practica, aceasta nu se respecta de fiecare data. In consecinta, daca observati ca ati fost sanc\u0163ionati mai aspru decat era cazul, puteti solicita in mod expres aplicarea procedurii interne privind stabilirea unitara a sanctiunilor pentru nerespectarea obligatiilor declarative.<\/p>\n<p style=\"text-align: justify;\">Obligatia depunerii declara\u0163iilor fiscale &#8211; de inregistrare fiscala\/men\u0163iuni, privind obligatiile de plat\u0103a, privind veniturile realizate, informative, recapitulative &#8211; la termenele legale este prevazuta de codul de procedura fiscala, iar nerespectarea acesteia este sanctionat\u0103 cu amenda.<\/p>\n<p style=\"text-align: justify;\">Trebuie men\u0163ionat c\u0103 organul fiscal trebuie sa inregistreze declaratiile chiar daca nu au fost depuse in termenul legal, fara sa o condi\u0163ioneze de aplicarea sanctiunii.<\/p>\n<p style=\"text-align: justify;\"><strong>Cand se da avertisment?<\/strong><\/p>\n<p style=\"text-align: justify;\">In func\u0163ie de perioada de intarziere, de modul de completare (corect sau incorect), de numarul de abateri (daca este prima abatere sau nu pentru aceeasi fapta), procedura de aplicare a sanctiunilor este diferita. Conform procedurii, se aplica doar avertisment, fara amenda, daca declaratia este depusa din proprie initiativa, in cel mult 15 zile de la expirarea termenului legal sau, de la caz la caz, daca:<\/p>\n<ul style=\"text-align: justify;\">\n<li>obligatia de plata in perioada de raportare este 0 indiferent daca situatia este consecinta neefectuarii de opera\u0163iuni impozabile sau a inregistrarii de pierderi<\/li>\n<li>contribuabilul nu a notificat cu privire la nedepunerea declara\u0163iei sau a depus-o in cel mult 15 zile de la data comunicarii notificarii<\/li>\n<li>contribuabilului nu i s-a mai aplicat sanc\u0163iunea avertismentului pentru aceeasi fapta.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Cat sunt amenzile pentru fiecare abatere?<\/strong><\/p>\n<p style=\"text-align: justify;\">In cazul in care perioada de intarziere depaseste 15 zile sau societatea nu se incadreaza in nici una din conditiile de mai sus, amenda devine inevitabila, insa <strong>cuantumul acesteia difera atat in functie de tipul de declara\u0163ie fiscala si de perioada de intarziere<\/strong> (\u00eentre 16 \u015fi 30 zile, 30 \u015fi 45 zile etc), cat si de faptul ca a fost depusa din proprie initiativa sau ca urmare a unei notificari din partea autoritatilor fiscale.<\/p>\n<p style=\"text-align: justify;\">De retinut! Daca amenda este achitata in cel mult 48 de ore de la notificare, cuantumul se injumatateste.<\/p>\n<p style=\"text-align: justify;\"><strong>Cat sunt amenzile pentru fiecare tip de declaratii si de perioada de intarziere?<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>A.Declaratii de inregistrare fiscala\/mentiuni <\/strong>(societati comerciale) \u2013 formularele 010, 040, 050, 060, 089, 090, 091, 092, 093, 094, 097, 098, 099, declaratia privind sediile secundare (fara numar)<\/p>\n<table style=\"height: 157px;\" width=\"814\">\n<tbody>\n<tr>\n<td width=\"312\">Depunere din proprie initiativa<\/td>\n<td width=\"312\">Depunere dupa notificare<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">16-30 zile 1.000 lei<\/td>\n<td width=\"312\">16-30 zile 3.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">31-60 zile 1.500 lei<\/td>\n<td width=\"312\">31-45 zile 4.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">61-90 zile 1.700 lei<\/td>\n<td rowspan=\"2\" width=\"312\">Peste 45 zile 5.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">Peste 90 zile 2.000 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>B. Declaratii privind obligatiile de plata la bugetul general consolidat al persoanelor juridice<\/strong> (Formularele 101, 120, 122, 130, 300, 301, 311, 319)<\/p>\n<table style=\"height: 199px;\" width=\"817\">\n<tbody>\n<tr>\n<td width=\"312\">Depunere din proprie initiativa<\/td>\n<td width=\"312\">Depunere dupa notificare<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<td width=\"312\">1-15 zile 2.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">16-30 zile 1.000 lei<\/td>\n<td width=\"312\">15-30 zile 3.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">31-60 zile 1.500 lei<\/td>\n<td width=\"312\">31-45 zile 4.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">61-90 zile 1.700 lei<\/td>\n<td rowspan=\"2\" width=\"312\">Peste 45 zile 5.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">Peste 90 zile 2.000 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>\u00a0C.\u00a0<\/strong><strong style=\"line-height: 1.5;\">Declaratii privind obligatii de plata ale persoanelor juridice: Declaratia privind obligatiile de plata la bugetul de stat (formularul 100) si Declaratia privind obligatiile de plata a contributiilor sociale, impozitului pe venit si evidenta nominala a persoanelor asigurate (formularul 112)<\/strong><\/p>\n<table style=\"height: 206px;\" width=\"807\">\n<tbody>\n<tr>\n<td width=\"312\">Depunere din proprie initiativa<\/td>\n<td width=\"312\">Depunere dupa notificare<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<td width=\"312\">1-15 zile 2.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">16-30 zile 1.000 lei<\/td>\n<td width=\"312\">15-30 zile 3.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">31-60 zile 1.500 lei<\/td>\n<td width=\"312\">31-45 zile 4.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">61-90 zile 1.700 lei<\/td>\n<td rowspan=\"2\" width=\"312\">Peste 45 zile 5.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">Peste 90 zile 2.000 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>D.Declaratii informative ale persoanelor juridice<\/strong> (formularele 205,201, 392-A, B, 393, 400, declaratie privind platile catre nerezidenti cf art 119 Cod fiscal)<\/p>\n<table style=\"height: 172px;\" width=\"806\">\n<tbody>\n<tr>\n<td width=\"312\">Depunere din proprie initiative<\/td>\n<td width=\"312\">Depunere dupa notificare<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">15-30 zile 1.000 lei<\/td>\n<td width=\"312\">15-30 zile 3.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">31-60 zile 1.500 lei<\/td>\n<td width=\"312\">31-45 zile 4.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">61-90 zile 1.700 lei<\/td>\n<td rowspan=\"2\" width=\"312\">Peste 45 zile 5.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">Peste 90 zile 2.000 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>E. Declaratii informative privind inceperea\/incetarea activitatii persoanelor fizice care desfasoara activitate in Romania si care obtin venituri sub forma de salarii in strainatate ale persoanelor juridice<\/strong> (formularul 222)<\/p>\n<table style=\"height: 182px;\" width=\"809\">\n<tbody>\n<tr>\n<td width=\"312\">Depunere din proprie initiative<\/td>\n<td width=\"312\">Depunere dupa notificare<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">15-30 zile 1.000 lei<\/td>\n<td width=\"312\">15-30 zile 3.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">31-60 zile 1.500 lei<\/td>\n<td width=\"312\">31-45 zile 4.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">61-90 zile 1.700 lei<\/td>\n<td rowspan=\"2\" width=\"312\">Peste 45 zile 5.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">Peste 90 zile 2.000 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>F<\/b>.<strong>Declaratii recapitulative ale persoanelor juridice<\/strong> (formularul 390)<\/p>\n<table style=\"height: 182px;\" width=\"814\">\n<tbody>\n<tr>\n<td width=\"312\">Depunere din proprie initiativa<\/td>\n<td width=\"312\">Depunere dupa notificare<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<td width=\"312\">1-15 zile 1.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">15-30 zile 1.000 lei<\/td>\n<td width=\"312\">16-30 zile 2.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">31-60 zile 2.000 lei<\/td>\n<td width=\"312\">31-45 zile 3.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">61-90 zile 3.000 lei<\/td>\n<td rowspan=\"2\" width=\"312\">Peste 45 zile 5.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">Peste 90 zile 4.000 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Rectificarea declaratiei 390 ca urmare a depunerii de declarati incorecte incomplete<\/p>\n<table style=\"height: 184px;\" width=\"817\">\n<tbody>\n<tr>\n<td width=\"312\">Depunere din proprie initiative<\/td>\n<td width=\"312\">Depunere dupa notificare<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<td width=\"312\">1-15 zile 500 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">15-30 zile 500 lei<\/td>\n<td width=\"312\">16-30 zile 700 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">31-60 zile 700 lei<\/td>\n<td width=\"312\">31-45 zile 1.000 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">61-90 zile 800 lei<\/td>\n<td rowspan=\"2\" width=\"312\">Peste 45 zile 1.500 lei<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">Peste 90 zile 1.000 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>G<\/strong>.<strong>Declaratii informative privind livrarile\/prestarile si achizitiile efectuate pe teritoriul national ale persoanelor juridice <\/strong>(formularul 394)<\/p>\n<table class=\" aligncenter\" style=\"height: 182px;\" width=\"781\">\n<tbody>\n<tr style=\"text-align: justify;\">\n<td width=\"312\">Depunere din proprie initiative<\/td>\n<td width=\"312\">Depunere dupa notificare<\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td width=\"312\">1-15 zile avertisment<\/td>\n<td width=\"312\">1-15 zile avertisment<\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td width=\"312\">15-30 zile 12.000 lei<\/td>\n<td width=\"312\">15-30 zile 12.000 lei<\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td width=\"312\">31-60 zile 12.500 lei<\/td>\n<td width=\"312\">31-45 zile 13.000 lei<\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td width=\"312\">61-90 zile 13.000 lei<\/td>\n<td rowspan=\"2\" width=\"312\">Peste 45 zile 14.000 lei<\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: justify;\" width=\"312\">Peste 90 zile 13.500 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Romanian. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language. Nedepunerea declaratiilor fiscale in termenele legale este considerata contraventie si se sanctioneaza cu amenda. Conform Codului de procedura fiscala, cuantumul porne\u015fte de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts\/1835"}],"collection":[{"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/comments?post=1835"}],"version-history":[{"count":0,"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/posts\/1835\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/media?parent=1835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/categories?post=1835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.contexpert.ro\/en\/wp-json\/wp\/v2\/tags?post=1835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}