{"id":7916,"date":"2024-01-09T09:59:42","date_gmt":"2024-01-09T07:59:42","guid":{"rendered":"https:\/\/ceccarbraila.ro\/ro\/?p=7916"},"modified":"2024-01-09T09:59:43","modified_gmt":"2024-01-09T07:59:43","slug":"impozit-suplimentar-pentru-persoanele-juridice-care-isi-desfasoara-activitatea-in-sectoarele-petrolului-si-gazelor-naturale","status":"publish","type":"post","link":"https:\/\/ceccarbraila.ro\/ro\/2024\/01\/09\/impozit-suplimentar-pentru-persoanele-juridice-care-isi-desfasoara-activitatea-in-sectoarele-petrolului-si-gazelor-naturale\/","title":{"rendered":"Impozit suplimentar pentru persoanele juridice care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een sectoarele petrolului \u0219i gazelor naturale"},"content":{"rendered":"
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Impozit suplimentar pentru persoanele juridice care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een sectoarele petrolului \u0219i gazelor naturale<\/h1>\n
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Conf. univ. dr.\u00a0<\/span>Marcel\u00a0VULPOI<\/a>,\u00a0expert contabil<\/span><\/p>\n

Ordinul Ministerului Finan\u021belor nr. 5.433\/2023 privind \u00eenfiin\u021barea persoanelor juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectorul petrolier \u0219i al gazelor naturale conform art. 1 alin. 183 alin. (1) din Legea nr. 227\/2015 privind Codul fiscal<\/strong>, a fost publicat \u00een<\/span>\u00a0Monitorul Oficial, Partea I nr. 1.185 din 28 decembrie 2023<\/a>.<\/p>\n

Potrivit art. 183 din Codul fiscal se stabile\u0219te un impozit suplimentar pentru persoanele juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale.<\/span><\/p>\n

Prin prezentul ordin sunt men\u021bionate persoanele juridice care desf\u0103\u0219oar\u0103 astfel de activit\u0103\u021bi ce intr\u0103 sub inciden\u021ba impozitului suplimentar (intr\u0103 \u00een vigoare \u00eencep\u00e2nd cu data de 1 ianuarie 2024).<\/span><\/p>\n

Persoanele juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectoarele petrol \u0219i gaze naturale sunt cele care desf\u0103\u0219oar\u0103 activit\u0103\u021bi, principale sau secundare, corespunz\u0103toare urm\u0103toarelor coduri CAEN:<\/span><\/p>\n

-0610- \u201eExtrac\u021bia \u021bi\u021beiului\u201d;<\/span><\/p>\n

-0620- \u201eExtrac\u021bia gazelor naturale\u201d;<\/span><\/p>\n

-1920- \u201eFabricarea produselor ob\u021binute prin rafinarea petrolului\u201d;<\/span><\/p>\n

-3522- \u201eDistribu\u021bia combustibililor gazo\u0219i, prin conducte\u201d;<\/span><\/p>\n

-3523- \u201eComercializarea combustibililor gazo\u0219i, prin conducte\u201d;<\/span><\/p>\n

-4671- \u201eComer\u021b cu ridicata al combustibililor solizi, lichizi \u0219i gazo\u0219i \u0219i al produselor derivate\u201d;<\/span><\/p>\n

-4730- \u201eComer\u021b cu am\u0103nuntul al carburan\u021bilor pentru autovehicule \u00een magazine specializate\u201d;\u00a0<\/span><\/p>\n

-4950- \u201eTransporturi prin conducte\u201d. De re\u021binut: \u00cen cazul contribuabililor care desf\u0103\u0219oar\u0103 at\u00e2t activit\u0103\u021bi corespunz\u0103toare codurilor CAEN prev\u0103zute la art. 1, c\u00e2t \u0219i activit\u0103\u021bi potrivit codurilor CAEN.<\/span><\/p>\n

Cite\u0219te mai mult \u00een\u00a0<\/span>CECCAR Business Magazine<\/a>.<\/p>\n<\/div>\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":"

Impozit suplimentar pentru persoanele juridice care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een sectoarele petrolului \u0219i gazelor naturale Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Ordinul Ministerului Finan\u021belor nr. 5.433\/2023 privind \u00eenfiin\u021barea persoanelor juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectorul petrolier \u0219i […]<\/p>\n","protected":false},"author":6,"featured_media":7917,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/7916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/comments?post=7916"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/7916\/revisions"}],"predecessor-version":[{"id":7919,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/7916\/revisions\/7919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/media\/7917"}],"wp:attachment":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/media?parent=7916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/categories?post=7916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/tags?post=7916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}