kpmg inspectia fiscala seminar br 6.04.2015 template
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KPMG Inspectia Fiscala Seminar BR 6.04.2015 TemplateTRANSCRIPT
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Proceduri privind
inspecia fiscal
6 aprilie 2015
Bucuresti
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2 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Agenda
1. Aspecte generale privind nceperea inspeciei fiscale1.1 Obiectul, activitile procedurale i atribuiile inspeciei fiscale1.2 Persoanele supuse inspeciei fiscale1.3 Formele i ntinderea inspeciei fiscale1.4 Procedurile i metodele de control fiscal1.5 Perioada supus inspeciei fiscale
2. nceperea inspeciei fiscale. Acte pregtitoare.2.1 Avizul de inspecie fiscal i comunicarea acestuia2.2 Regulile generale privind inspecia fiscal2.3 Principiul unicitii controlului. Excepii
3. Durata efecturii inspeciei fiscale
4. Desfurarea inspeciei fiscale. Drepturi i obligaii.4.1 Drepturile i obligaiile organelor fiscale4.2 Modalitatea de desfurare a controlului4.3 Drepturile dumneavoastr4.4 Obligaiile dumneavoastr4.5 Cauze de suspendare a inspeciei fiscale. Ordinul ANAF nr.467/2013
5. Finalizarea inspeciei fiscale
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3 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Agenda
6. Contestaia administrativ6.1 Actele administrative ce pot fi contestate
6.2 Contestaia mpotriva refuzului nejustificat de emitere a actului administrativ fiscal6.3 Obiectul contestaiei6.4 Termenul de depunere a contestaiei6.5 Competena de soluionare a contestaiei6.6 Suspendarea procedurii de soluionare a contestaiei formulat pe cale administrativ6.7 Soluii asupra contestaiei6.8 Aciunea n contencios administrative
7. Executarea silit a creanelor. Contestaia la executare7.1 Somaia i titlul executoriu7.2 Contestaia la executare silit7.3 Suspendarea, ntreruperea sau ncetarea executrii silite
8. Abordari practice in controalele fiscale in domeniul TVA
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1. Aspecte generale privind
nceperea inspeciei fiscale
Ce trebuie s cunoatem?
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5 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
Obiectul inspeciei
fiscale
Verificarea corectitudinii i exactitii ndeplinirii obligaiilor de
ctre contribuabil
Verificarea sau stabilirea, dup caz, a bazelor de impunere, stabilirea
diferenelor datorate n plus sau n minus, dup caz fa de creana
fiscal declarat la momentulnceperii inspeciei fiscale
1.1. Obiectul, activitile procedurale i atribuiile inspeciei fiscale
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6 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
1.1. Obiectul, activitile procedurale i atribuiile inspeciei fiscale - continuare
1.1.3 Activitile procedurale
Solicitarea de informaii de la teri
Dispunereamsurilor
asiguratorii
aplicarea de sanciuni potrivit
prevederilor legale
Verificarealocurilor unde se
realizeaz activitigeneratoare de
venit
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7 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
Nu intr n atribuiileinspeciei fiscale efectuarea
de constatri tehnico tiinifice sau orice alteverificri solicitate de
organele de urmrire penaln vederea lmuririi unor fapteale cauzelor aflate n lucru la
aceste instituii
(alin. 5 al art. 94 alin. 3 n vigoare de la data de 17
septembrie 2011, introdusprin O.G. nr. 29/2011)
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8 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
1.2. Persoanele supuse inspeciei fiscale
toate persoanele care au obligaii de stabilire, reinere i / sau plat a
impozitelor, taxelor i contribuiilor (I.T.C.), indiferent de forma lor de
organizare
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9 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
1.3. Formele i ntinderea inspeciei fiscale
1.3.1. Formele inspeciei fiscale
verificarea tuturor obligaiilor fiscale ale unui contribuabil, pentru o perioad
de timp determinat
verificarea uneia sau mai multor obligaii fiscale, pentru o perioad de
timp determinat
Inspecia fiscal
general
Inspecia fiscal parial
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10 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
1.3. Formele i ntinderea inspeciei fiscale
1.3.2. ntinderea inspeciei fiscale
se poate extinde asupra tuturor
raporturilor relevante pentru
impozitare, dac acestea prezint interes pentru
aplicarea legislaiei fiscale
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11 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
1.4. Procedurile i metodele de control fiscal
1.4.1. Procedurile de control fiscal
Controlul ncruciatverificarea documentelor i
operaiunilor impozabile ale contribuabilului, n
corelaie cu cele deinute de alte persoane (poate fi
i inopinat)
Controlul inopinat
verificarea faptic i documentar, n urma
unei sesizri cu privire la existena unor fapte de nclcare a legislaiei fiscale, fr a se face
ntiinarea n prealabil a contribuabilului
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12 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
1.4. Procedurile i metodele de control fiscal
1.4.2. Metode de control:
controlul electronic
verificarea
contabilitii i a surselor acesteia,
prelucrate n mediu electronic
controlul prin sondaj
verificarea selectiv a documentelor i
operaiunilor semnificative n care
sunt reflectate modul de
calcul, de evideniere i de plat a obligaiilor
fiscale datorate statului
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13 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
1. Aspecte generale privind nceperea inspeciei fiscale
1.5. Perioada supus inspeciei fiscale
Inspecia fiscal se efectueaz n cadrul termenului de prescripie
a dreptului de a stabili obligaii fiscale
Contribuabili mari:
perioada supus controlului ncepe de la sfritul perioadei
controlate anterior
Ali contribuabili:
controlul se efectueaz asupra creanelor nscute n ultimii 3 ani fiscali pentru care exist obligaia depunerii declaraiilor fiscale i poate fi extins n urmtoarele
cazuri:
exist indicii privind diminuarea I.T.C.; nu au fost depuse declaraii fiscale n cadrul termenului de prescripie; nu au fost ndeplinite obligaiile de plat a I.T.C.
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2. nceperea inspeciei fiscale.Acte pregtitoare.
Ce trebuie s cunoatem?
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15 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
2. nceperea inspeciei fiscale
2.1. Avizul de inspecie fiscal i comunicarea acestuia
2.1.1 Noiune
Avizul de
inspecie fiscal
Organul fiscal are obligaia s ntiineze
contribuabilul prin transmiterea
acestuia
Cuprinde :
- temeiul juridic al IF;
- data de ncepere a IF;
- obligaiile fiscale i perioadele ce urmeaz a fi supuse IF;
- posibilitatea de a solicita amnarea datei de ncepere a IF.
Avizul se transmite, n scris, nainte cu
30 de zile de nceperea IF pentru contribuabilii mari, i nainte cu 15 zile
pentru ceilali contribuabili
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16 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
2. nceperea inspeciei fiscale
2.1 Avizul de inspecie fiscal i comunicarea acestuia
2.1.2. Comunicarea avizului
Avizul de
inspecie fiscal
n perioada cuprins ntre data comunicrii avizului deinspecie fiscal i data nceperii efective a acesteia (nsituaia n care nu s-a solicitat amnarea inspeciei), vsftuim s acordai o atenie deosebit pregtiriidocumentelor doveditoare, att pentru tranzaciileimpozabile i neimpozabile, ct i pentru justificarea dreptuluide deducere i de asemenea, s urmariti ca documenteledoveditoare care atest realitatea operaiunilor economicedesfurate, s fie ataate, pe ct posibil, facturilor aferente.
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17 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
2. nceperea inspeciei fiscale
2.2. Regulile generale privind inspecia fiscal
Reguli generale
Prezentarea legitimaiei de inspecie i ordinul de serviciu semnat de
conductorul organului de control
Consemnarea aciunii n registrul unic de control
Efectele consemnarii!
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18 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
2. nceperea inspeciei fiscale
2.2. Regulile generale privind inspecia fiscal - continuare
Reguli generale
Verificarea tuturor strilor de fapt i raporturilorjuridice care sunt relevante pentru impunere
Inspecia trebuie efectuat n aa fel nct s afecteze ct mai puin activitatea curent a
contribuabililor i s utilizeze eficient timpul destinat inspeciei fiscale
Inspecia se desfoar pe baza principiilor independenei, unicitii, autonomiei, ierarhizrii,
teritorialitii i descentralizrii
Pentru fiecare impozit, tax sau contribuie sau alte sume datorate, dintr-o anumit perioad, inspecia
fiscal se efectueaz o singur dat
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19 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
2. nceperea inspeciei fiscale
2.3. Principiul unicitii controlului. Excepii
O singur dat pentru fiecare impozit i pentru fiecare perioadimpozabil
Regula
Date suplimentare, necunoscute la data primei verificri i careinflueneaz rezultatele acesteia
Datele suplimentare apar n situaii cum sunt: a) efectuarea unuicontrol ncruciat b) documente sau informaii suplimentareobinute pe parcursul reverificrii altor contribuabili; c) informaiiobinute n orice alt mod de natur s modifice rezultatelecontrolului anterior
Excepia
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20 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
2. nceperea inspeciei fiscale
2.3. Principiul unicitii controlului. Excepii - continuare
Reverificarea unei perioade
Dispoziiile referitoare la coninutul i comunicarea avizului de inspecie suntaplicabile n mod corespunztor i deciziei de reverificare.
n practic, de cele mai multe ori, referatul de reverificare (decizia dereverificare) nu v este comunicat, drept urmare nu avei posibilitatea de acontesta acest act, dect o dat cu depunerea contestaiei mpotriva titlului decrean prin care se stabilesc diferene de obligaii fiscale de plat aferenteperioadei reverificate. n acest sens, in practica am ntlnit urmtoarele doucazuri:
A. Situaia n care decizia de reverificare va este comunicat;B. Situaia n care decizia de reverificare nu va este comunicat.
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21 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
2. 2. nceperea inspeciei fiscale
2.3. Principiul unicitii controlului. Excepii - continuare
Reverificarea unei perioade verificate
Avizul de
inspecie fiscal
Poate fi contestat/ n 30 de zile
Consecinele faptuluide a nu contesta !
Referatul / decizia de
reverificare
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3. Durata efecturii inspecieifiscale
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23 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
3. Durata efecturii inspeciei fiscale
Este stabilit de organele de inspecie fiscal sau de compartimentele de specialitate ale autoritilor
administraiei publice locale, n funcie de obiectivele inspeciei, i nu poate fi mai mare de 3 luni
n cazul marilor contribuabili sau a celor care au sedii secundare, durata inspeciei fiscale nu poate fi mai
mare de 6 luni
Perioadele n care inspecia fiscal este suspendat nu sunt incluse n calculul duratei acesteia
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4. Desfurarea inspecieifiscale.
Drepturi i obligaii.
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25 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale
4.1. Drepturile i obligaiile organelor fiscale
4.1.1 Drepturile organelor
fiscale
De a examina documentele aflate la dosarul fiscal
De a v solicita prezena la sediul lor, cu cel puin 5 zile naintea datei fixate
De a stabili felul i volumul examinrilor n funcie de datele fiecrui caz n parte i de
limitele prevzute de lege
De a examina i utiliza orice acte, nscrisuri, documente, registre sau evidene contabile
pe care le detineti, care pot fi relevante pentru determinarea corect i legal a
situaiei fiscale a dumneavoastr
De a primi copii de pe orice documente, nscrisuri, registre sau evidene contabile pe
care le deinei
Va cuprinde:
data, ora, locul la care vei fiobligat s v prezentai;baza legal a solicitrii;scopul solicitrii;documentele pe care sunteiobligat s le prezentai.
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26 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale
4.1.1. Drepturile organelor
fiscale
De a lua n considerare orice evidene relevante pentru impunere
De a stabili
diferene ale obligaiei fiscale principale i accesorii pentru neplata la termen a
I.T.C. datorate conform prevederilor legale
De a stabili n sarcina dumneavoastr obligaii fiscale prin asimilare sau estimare n una din situaiile urmtoare:
nu ati depus declaraiile fiscale sau cele prezentate nu permit stabilirea corect a bazei impozabile; refuzai colaborarea la elucidarea strii de fapt fiscale, inclusiv situaiile n care refuzati inspecia fiscal; nu conduceti evidena contabil sau fiscal (aceast situaie se presupune i atunci cnd nu ati pus la dispoziie documente, nscrisuri etc.); cnd din motive de for major a disprut evidena contabil i fiscal sau actele justificative privind operaiunile productoare de venituri i nu ati ndeplinit obligaia de refacere a acestora.
!!! Sarcina de a dovedi c metoda utilizat pentru stabilirea obligaiei
fiscale este incorect va revinedumneavoastra
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27 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale
4.1.1. Drepturile organelor
fiscale
De a deine, pe o perioad de maxim 30 de zile, n scopul protejrii mpotriva nstrinrii sau distrugerii, n schimbul unei dovezi scrise i semnate de
organele fiscale, de acte, nscrisuri etc., sau orice alte elemente materiale care fac dovada unei anumite situaii constatate de organele fiscale, n vederea
stabilirii corecte i legale a impunerii
De a va solicita furnizarea de informaii, verbal sau n scris, pentru stabilirea strii fiscale
De a solicita informaii de la persoanele fizice, juridice, asociaii sau alte persoane, care pot oferi detalii ce vor
ajuta la stabilirea stri fiscale a dumneavoastr
De a inspecta i constata faptic, cu privire la natura activitilor productoare de venituri impozabile, n
prezena dumneavoastr sau a unei persoane pe care o desemnai
De a solicita sprijinului organelor de poliie i jandarmeriei n cazul n care nu permiteti accesul
organelor fiscale
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28 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4 Desfurarea inspeciei fiscale - Drepturile i obligaiile organelor fiscale
4.1.1. Drepturile organelor
fiscale
De a apela la serviciile unui expert pentru ntocmirea unei expertize
De a constata contraveniile i de a aplica sanciunile prevzute de legislaia fiscal
De a confisca ,n condiiile legii, obiecte sau produse reprezentnd bunuri sustrase de la plata I.T.C., precum i sumele n lei i/sau n
valut dobndite ilicit
De a verifica modul de lucru i ndeplinirea msurilor dispuse de organele fiscale care au
efectuat verificrile anterioare
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29 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale - Drepturile i obligaiile organelor fiscale
4.2.1. Modalitatea de desfurare a controlului
S efectueze inspecia fiscal
ntr-un mod n care s v afecteze ct
mai puin activitatea
S efectueze inspecia fiscal n mod obiectiv, de a cunoate i aplica
corect, cu obiectivitate i profesionalism
prevederile legislaiei fiscale i contabile, precum
i normele de aplicare a acestora
S v asigure posibilitatea de a
v exprima punctul de vedere asupra
faptelor i mprejurrilor
relevante n luarea deciziei
S v acorde atenie ntrebrilor,
nelmuririlor i reclamaiilor pe
care le aveti i s dovedeasc nelegere i
solicitudine n rezolvarea acestora
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30 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale - Drepturile i obligaiile organelor fiscale
4.2.2. Aspectelegate de
independen
S nu angajeze relaii de afaceri, fie direct sau indirect,
cu persoanele supuse inspeciei
fiscale
S sesizeze organele de
urmrire penal n legtur cu anumite
constatri ce ar putea ntruni elementele
constitutive ale unei infraciuni
S nu pretind i s nu primeasc bunuri
n natur i/sau n bani
Obligaia de a nu-i crea avantaje n
legtur cu serviciul sau cu exercitarea
funciei
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31 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale - Drepturile i obligaiile organelor fiscale
4.2.3. Transparena controlului La solicitarea dumneavoastr, echipa de inspecie
fiscal are obligaia de a v ndruma n aplicarea legislaie fiscale
De a purta o discuie final cu dumneavoastrasupra constatrilor i consecinelor fiscale
De a motiva decizia de impunere pe baza de constatri i documente doveditoare / justificative
De a pstra secretul asupra informaiilor obinute n timpul inspeciei fiscale
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32 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale - Drepturile contribuabilului
4.3.1. Drepturile dumneavoastr
De a fi informat n legtur cu drepturile i obligaiile pe
care le avei n timpul
desfurrii inspeciei
fiscale
De a v fie afectat
activitatea ct mai puin pe
perioada inspeciei
fiscale
S fii reprezentat de
ctre un mputernicit n
relaiile cu organele fiscale
S fii verificat o singur dat
pentru aceleai obligaii fiscale
i pentru aceeai
perioad fiscal
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33 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale - Drepturile i obligaiile contribuabilului
4.3.1. Drepturile dumneavoastr -
continuare
De a v exprima
punctul de vedere cu privire la
constatrile relevante n
luarea deciziei de impunere
De a prezenta, n scris,
punctul de vedere referitor la constatrile
organelor fiscale
De a contestadiferenele
obligaiei fiscale stabilite de
organele fiscale, precum i
msurile dispuse de acestea
De a fi protejatin ceea ce privete
secretul fiscal
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34 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale - Drepturile i obligaiile contribuabilului
4.4.1. Obligaiile dumneavoastr
De a v prezenta la sediul organelor fiscale;
De a colabora la desfurarea n condiii optime a inspeciei fiscale prin respectarea drepturilor organelor fiscale;
De a furniza informaii relevante n stabilirea strii fiscale, precum i a documentelor doveditoare;
De a pune la dispoziia organelor fiscale toate documentele care au stat la baza stabilirii obligaiilor datorate.
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35 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale - Drepturile i obligaiile contribuabilului
4.4.2. Obligaiile dumneavoastr - continuare
De a permite organelor fiscale accesul n orice incint a sediului n care v desfurai activitatea sau n locuri n care exist bunuri impozabile sau se desfoar activiti productoare de venituri
De a da la sfritul inspeciei fiscale o declaraie scris pe proprie rspundere din care s rezulte ca au fost puse la dispoziia organelor
fiscale toate informaiile i documentele relevante pentru stabilirea situaiei fiscale
De a ndeplini msurile stabilite n actul/actele ntocmit/e n termenii i condiiile stabilite de inspecia fiscal
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36 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
4. Desfurarea inspeciei fiscale
4.5. Cauze de suspendare a inspeciei fiscale (Ordinul ANAF nr.467/2013):
1. Pentru efectuarea unuia sau mai multor controale ncruciate, n vederea verificriisuspiciunilor identificate n legtur cu operaiunile pe care le desfurai
2. Pentru emiterea unei decizii a Comisiei fiscale
3. Pentru efectuarea de expertize
4. Pentru efectuarea de cercetri n vederea identificarii unor persoane
5. Daca formulai o solicitare scris, ca urmare a apariiei unei cauze justificate, confirmatde echipa de inspecie fiscal. Suspendarea se poate solicita o singur dat
6. Pentru solicitarea de informaii suplimentare de la autoriti fiscale din alte State MembreUE, informaii / documente rezultate din alte aciuni de inspecie, primite de la alteinstituii ale statului, obinute de la teri sau pentru finalizarea unor alte aciuni de control care pot influena rezultatele verificrii
7. Cnd finalizarea inspeciei depinde n tot sau n parte de pronunarea unei hotrrijudectoreti irevocabile ca urmare a atacrii deciziei de soluionare prin care s-a dispusdesfiinarea unui act administrativ
8. Pentru emiterea unei hotrri judectoreti irevocabile n legtur cu un act administrativfiscal, emis anterior, pentru acelai contribuabil care poate influena rezultatele inspeciein curs
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5. Finalizarea inspecieifiscale
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38 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
5. Finalizarea inspeciei fiscale
Raportul privind rezultatul inspeciei fiscale
Rezultatele inspeciei fiscale se nscriu ntr-un raport, n care vor fi
prezentate constatrile inspeciei din punct de vedere faptic i legal
Raportul st la baza emiterii deciziei de impunere sau deciziei privind
nemodificarea bazei de impunere
Deciziile emise n urma raportului de inspecie fiscal se comunic n termen de 7 zile de la data finalizrii raportului
de inspecie fiscal
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39 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
5. Finalizarea inspeciei fiscale
Raportul de inspectie
Decizia de impunere
Discutiafinala
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6. Contestaia administrativ
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41 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6.Contestatia administrativa
6.1. Actele administrative ce pot fi contestate
- Deciziile de impunere;
- Deciziile de regularizare a situaiei vamale;
- Decizii de stabilire a rspunderii n solidar;
- Deciziile referitoare la obligaiile de plat accesorii;
- Deciziile privind nemodificarea bazei de impunere.
- Decizii asimilate deciziilor de impunere:
deciziile privind rambursarea de TVA; deciziile privind restituirea impozitelor,
taxelor i a altor venituri datorate bugetului general consolidat;
deciziile referitoare la bazele de impunere; -Procesele verbale de stabilire a accesoriilor prevzute n titlurile executorii; - Procesul verbal de stabilire a cheltuielilor ocazionate de efectuarea executrii silite.
- Decizia de reverificare
- Proces - verbal/referat de reverificare;
- Dispoziia de msuri;
- Notele de compensare;
- Procesul verbal privind calculul dobnzilor cuvenite contribuabilului.
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42 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Contestaia administrativ
6.2. Contestaia mpotriva refuzului nejustificat de emitere a actului
administrativ fiscal
Lipsa respectivelor acte administrativ fiscale sau asimilate acestora cnd emiterea este un drept al contribuabilului, iar neemiterea este o lezare a acestui drept;
Calea administrativ de atac a contestaiei este obligatorie i nu facultativ D.C.C. 409/2004; 496/2007
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43 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Contestaia administrativ
6.3. Obiectul contestaiei
Sumele i msurile stabilite i nscrise de organul fiscal n titlul de crean sau n actul administrativ fiscal atacat
(cu excepia contestaiei mpotriva refuzului nejustificat
de emitere a actului administrativ fiscal)
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44 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Contestaia administrativ
6.4. Termenul de depunere a contestaiei
Contestaia se depune n termen de 30 de zile de la data comunicrii actului administrativ fiscal n cazul n care competena de soluionare nu aparine organului emitent al actului administrativ
fiscal atacat, contestaia trebuie trimis de ctre acest organ fiscal, n termen de 5 zile de lanregistrare, organului competent;
Iar dac se depune la un organ fiscal necompetent contestaia trebuie transmis organului fiscalemitent n termen de 5 zile de la data primirii
n cazul n care actul administrativ fiscal nu conine elementele referitoare la posibilitatea de a fi contestat, termenul de depunere a contestaiei i organul fiscal la care se depune contestaia, aceasta poate fi depus n termen de 3 luni de la data comunicrii actului administrativ fiscal, organului de soluionare competent
Contestaia poate fi retras de contestator pn la soluionarea acesteia Prin retragerea contestaiei nu se pierde dreptul de a se nainta o nou contestaie n cadrul
termenului general de depunere a cesteia
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45 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Contestaia administrativ
6.5.1. Competena de soluionare a contestaiei
Contestaiile formulate
mpotriva:
Deciziilor de impunere
Structura specializat de soluionarea contestaiilor din cadrul direciilorgenerale ale finanelor publice judeenesau a municipiului Bucureti ce au caobiect sume < 3 mil. RON;
Structura specializat de soluionare acontestaiilor din cadrul direciilorgenerale ale finanelor publice judeenesau a municipiului Bucureticompetent pentru administrareacontribuabililor nerezideni care nu aupe teritoriul Romniei un sediupermanent ce au ca obiect sume < 3
mil. RON;
Direcia general de soluionare acontestaiilor din cadrul ANAF ce au caobiect sume >= 3 mil. RON, pentru
contestaiile formulate de mariicontribuabili, precum i cele formulatempotriva actelor emise de organelecentrale cu atribuii de inspecie fiscal,(indiferent de cuantum)
Actelor administrative fiscale asimilate deciziilor de impunere
Deciziilor pentru regularizarea situaiei emise n conformitate cu legislaia n materie vamal
Msurii de diminuare a pierderii fiscale stabilite prin dispoziie de msuri
Deciziei de reverificare
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46 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Contestaia administrativ
6.5.2. Competena de soluionare a contestaiei
Contestaiile formulate
mpotriva:
altor acte administrativ fiscale sesoluioneaz de ctre organele emitente
actelor administrativ fiscale emise de autoritile administraiei publice locale,
precum i alte autoriti care administreaz creane fiscale se
soluioneaz de ctre acestea
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47 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Aciunea administrativ
6.5.3. Lipsa rspunsului
Contestaiile formulate de cei care se simt lezai de refuzul nejustificat de emitere a actului
administrativ fiscal se soluioneaz de ctre organul ierarhic superior organului fiscal
competent s emit acel act.
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48 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Contestaia administrativ
6.6. Suspendarea procedurii de soluionare a contestaiei formulat pe cale administrativ
Organul de soluionare poate
suspenda contestaia:
prin decizie motivat cnd:
organul care a efectuat activitatea de control a sesizat organele n drept cu privire la existena indiciilor svririi unei infraciuni a crei constatare ar avea o nrurire hotrtoare asupra soluiei ce urmeaz s fie dat n procedur administrativ;
soluionarea cauzei depinde, n tot sau n parte, de existena sau inexistena unui drept care face obiectul unei alte judeci;
este reluat la ncetarea motivului care a determinat suspendarea
la cerere, dac sunt motive ntemeiate
la aprobarea suspendrii, organul de soluionare stabilete i termenul pn la care se suspend procedura;
suspendarea poate fi solicit o singur dat; este reluat la expirarea termenului stabilit (indiferent dac motivul suspendrii a ncetat)
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49 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Contestaia administrativ
6.7. Soluii asupra contestaiei
Prin decizie contestaia poate fi:
Admis, n totalitate sau n parte, i se
poate decide:
anularea total sau parial a actului
atacat
Desfiinarea total sau parial a actului, dup
care se va emite un nou act administrativ fiscal care va avea n vedere
strict considerentele deciziei de soluionare
Respins
Dac se constat nendeplinirea unei condiii procedurale
nu se mai efectueaz analizeaz pe fond a
cauzei
Contestaia nu poate fi respins dac
poart o denumire greit
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50 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
6. Contestaia administrativ
6.8. Aciunea n contencios administrativ
Cererile de se pot introduce n termen de 6 luni de la:
(termen de prescripie)
data comunicrii rspunsului la plngerea
prealabil
data comunicrii refuzului nejustificat de
soluionare a cererii
data expirrii termenului de soluionare a
plngerii prealabile, respectiv data expirrii
termenului legal de soluionare a cererii
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7. Executarea silit a creanelor. Contestaia la executare.
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52 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
7. Executarea silit a creanelor
Executarea silit a creanelor fiscale se efectueaz ntemeiul unui titlu executoriu emis de ctre organul deexecutare competent n a crui raz teritorial i aredomiciliul fiscal debitorul sau al unui nscris care,potrivit legii, constituie titlu executoriu;
Titlul de crean devine titlu executoriu la data la carecreana fiscal este scadent prin expirareatermenului de plat prevzut de lege sau stabilit deorganul competent, ori n alt mod prevzut de lege;
Executarea silit a creanelor nu se perimeaz.
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53 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
7. Executarea silit a creanelor
7.1. Somaia i titlul executoriu
Executarea silit ncepe prin comunicarea somaiei, nsoit de un exemplar al titlului executoriu.
Dac n termen de 15 zile de la comunicarea somaiei nu se stinge debitul, se continu
msurile de executare silit.
Pe lng elementele generale ale unui act administrativ fiscal, somaia mai cuprinde: numrul dosarului de
executare, suma pentru care se ncepe executarea silit, termenul n
care urmeaz s pltii suma prevzut n titlul executoriu, precum
i indicarea consecinelor nerespectrii acesteia.
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54 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
7. Executarea silit a creanelor
7.2. Contestaia la executare silit
Avei posibilitatea de a formula o contestaie n urmtoarele cazuri:
mpotriva oricrui act de executare efectuat prin nclcarea prevederilor CPF dectre organele de executare;
n cazul n care aceste organe refuz s ndeplineasc un act de executare ncondiiile legii;
mpotriva titlului executoriu n temeiul cruia a fost pornit executarea, n cazuln care acest titlu nu este o hotrre dat de o instan judectoreasc sau de altorgan jurisdicional i dac pentru contestarea lui nu exist o alt procedurprevzut de lege.
Contestaia se poate face n termen de 15 zile, sub sanciunea decderii, de la data cnd:
ati luat cunotin de executarea ori de actul de executare pe care il contestati,din comunicarea somaiei sau din alt ntiinare primit ori, n lipsa acestora, cuocazia efecturii executrii silite sau n alt mod;
ati luat cunotin, de refuzul organului de executare de a ndeplini un act deexecutare;
ati luat cunotin, de eliberarea sau distribuirea sumelor pe care le contestati.
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55 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
7. Executarea silit a creanelor
7.3. Suspendarea, ntreruperea sau ncetarea executrii silite
Su
sp
en
dare
a - cnd a fost dispus de instan sau de creditor;- la data comunicrii aprobrii nlesnirii la plat;
- pe o perioad de cel mult 6 luni, n cazuri excepionale, i doar o singur dat pentru acelai debitor;
- n perioada ncepnd cu data aprobrii cererii debitorului pentru ca plata integral a creanelor fiscale s se fac din veniturile bunului imobil urmrit sau din alte venituri ale sale;
- n alte cazuri prevzute de lege.
ntr
eru
pere
a - n cazurile prevzute expres de lege;- executarea silit nu se ntrerupe pe perioada n care suntei declarat insolvabil.
nc
eta
rea - s-au stins integral obligaiile fiscale
prevzute n titlul executoriu, inclusiv obligaiile de plat accesorii, cheltuielile de executare i orice alte sume stabilite n sarcinadumneavoastr;
- a fost desfiinat titlul executoriu;
-n alte cazuri prevzute de lege.
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56 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
7. Executarea silit a creanelor
7.3.Suspendarea executrii actului administrativ contestat
Se poate realiza prin dou modaliti:
2. O hotrre a instanei de
judecatdefinitiv iirevocabil
1. Suspendarea
executrii silite n cazul depunerii
unei scrisori de
garanie bancar
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57 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
7.3 Suspendarea executrii actului administrativ contestat - continuare
7.3.1. Suspendarea executrii silite n cazul depunerii unei scrisori de garanie
Executarea silit a actului contestat se ntrerupe sau nu ncepe, daccontribuabilul depune la organul fiscal competent o scrisoare de garanie bancar la nivelul obligaiilor contestate
Valabilitatea scrisoriitrebuie s fie de minimum 6 luni de la data emiterii
Dac contestaia este respins, organul fiscal execut garania n ultima zi de valabilitate a acesteia, dac:
Contribuabilul nu plteteobligaiile fiscale respinse
Contribuabilul nu depune o nou scrisoare de garaniebancar
Instana de judecat nu a dispus suspendareaexecutrii actului atacat
Scrisoarea de garanie bancar rmne far obiect dac:
Contestaia a fost admis, n totalitate
Instana admite prinhotrare executorie, cererea de suspendare a executrii actuluiadministrativ contestat
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58 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
7.3 Suspendarea executrii actului administrativ contestat - continuare
7.3.2. Depunerea unei cereri de suspendare la instana competent
Posibilitatea de a cere suspendarea executriiactului contestat pn la soluionarea definitiv a
cauzei n afara instanei de fond
Plata unei cauiuni de pn la 20% din sumacontestat
Dovada contestrii actului administrativ atacat
Obligativitatea introducerii aciunii mpotriva decizieide soluionare n termen de 6 sptmni de la comunicare
Existena cazului bine justificat
Pagub iminent
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8. Abordari practice in
controalele fiscale in
domeniul TVA
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60 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
8.1. Abordari practice in controalele fiscale: TVA
Justificare scutiri livrarii intracomunitare & exporturi
Documente justificative deducere TVA
Servicii achizitionate de la grup
Evenimente promotionale
Matrite/echipamente puse la dispozitie furnizorului
Reconciliere intrari / iesiri
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61 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
8.1. Abordari practice in controalele fiscale: TVA
1. Scutiri TVA in cazul livrarilor intracomunitare & exporturi
Analiza documentelor justificative pentru aplicarea scutirii:
Factura/autofactura in original
Documentul de transport (CMR):
CMR-uri in copie
CMR semnat si stampilat
Numele expeditorului in CMR
CMR-uri care nu se reconcilieaza cu facturile
Confirmari de primire semnate si stampilate de catre cumparator
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62 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
8.1. Abordari practice in controalele fiscale: TVA
2. Documente justificative drept de deducere a TVA
Abordarea autoritatilor fiscale in practica:
Facturi in original / duplicat care sa mentioneze ca inlocuieste factura originala
Dovada platii TVA
Documente care atesta scopul achizitiei, circuitul ulterior al bunurilor, comenzi.
Justificarea necesitatii achizitiei serviciilor pentru activitatea desfasurata (e.g.
servicii de marketing, publicitate etc):
Foi de parcurs
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63 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
8.1. Abordari practice in controalele fiscale: TVA
3. Servicii achizitionate de la grup
Art. 11 din Codul Fiscal: in stabilirea sumei unui impozit sau a unei taxe n nelesul prezentului cod, pot snu ia n considerare o tranzacie care nu are un scop economic sau pot rencadra forma unei tranzacii pentrua reflecta coninutul economic al tranzaciei
Pct. 41 din Normele Metodologice de aplicare a art. 11 din Codul Fiscaln cazul serviciilor de administrare i conducere din interiorul grupului se au n vedere urmtoarele:
a) ntre persoanele afiliate costurile de administrare, management, control, consultan sau funcii similare sunt deduse la nivel central sau regional prin intermediul societii-mam, n numele grupului ca un tot unitar. Nu poate fi cerut o remuneraie pentru aceste activiti, n msura n care baza lor legal este relaia juridic ce guverneaz forma de organizare a afacerilor sau orice alte norme care stabilesc legturile dintre entiti. Cheltuielile de aceast natur pot fi deduse numai dac astfel de entiti furnizeaz n plus servicii persoanelor afiliate sau dac n preul bunurilor i n valoarea tarifelor serviciilor furnizate se iau n considerare i serviciile sau costurile administrative. Nu pot fi deduse costuri de asemenea natur de ctre o filial care folosete aceste servicii lund n considerare relaia juridic dintre ele, numai pentru propriile condiii, innd seama c nu ar fi folosit aceste servicii dac ar fi fost o persoan independent;
b) serviciile trebuie s fie prestate n fapt. Simpla existen a serviciilor n cadrul unui grup nu este suficient, deoarece, ca regul general, persoanele independente pltesc doar serviciile care au fost prestate n fapt.
Abordare practica:Refuza dreptul de deducere a TVA : a simpla alocare/repartizare de costuri si nu o prestare de serviciiDocumente justificative: natura serviciilor, prestarea efectiva, utilizarea pentru operatiuni taxabile.s
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64 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
8.1. Abordari practice in controalele fiscale: TVA
4. Evenimente promotionale
Abordarea autoritatilor fiscale - servicii/bunuri puse la dispozitie in mod gratutitaltor persoane.
serviciile de masa, restaurant, catering, protocol pentru evenimente organizatede catre contribuabil in scopul promovarii produselor
servicii de transport, taxa de participare conferinte, servicii de cazare oferite in cadrul evenimentelor de promovare
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65 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
8.1. Abordari practice in controalele fiscale: TVA
5. Matrite/echipamente bunuri puse la dispozitie in mod gratuit
Abordare autoritatilor fiscale:
art. 128, alin. (4), lit. b) din Codul Fiscal : Sunt asimilate livrarilor de bunuri efectuate cu plata preluarea de catre o persoana impozabila a bunurilor mobile achizitionate sau produse de catre aceasta pentru a fi puse la dispozitie altor persoane in mod gratuit, daca taxa aferenta bunurilor respective sau partilor lor componente a fost dedusa total sau partial.
art. 128, alin. (8), lit. e) din Codul Fiscal, ce mentioneaza clar ca acordarea in mod gratuit de bunuri in scopuri legate de desfasurarea activitatii economice nu constituie o livrare de bunuri. Mai mult, pct. 6, alin. (9), lit. c) din Normele Metodologice de aplicare a art. 128 din Codul Fiscal, mentioneaza ca bunurile acordate in mod gratuit pentru scopuri legate de desfasurarea activitatii economice a persoanei impozabile cuprind bunurile oferite cu titlu gratuit, altele decat cele prevazute la lit. a) sau b) (i.e. in scop de reclama si publicitate, respectiv in scopul stimularii vanzarilor), pentru care persoana impozabila poate face dovada ca sunt strans legate de desfasurarea activitatii sale economice.
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66 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
8.2. Posibilitatea de a solicita dobnzi pentru sumele restituite/rambursate de la bugetul de stat peste termenul legal
Pentru sumele restituite / rambursate,avei dreptul la dobnd din ziua imediaturmtoare expirrii termenului desoluionare de 45 de zile a cererii/decontului cu opiune de rambursare
Acordarea dobnzii se face pe baza uneicereri scrise
Nivelul dobnzii este de 0,03% pe fiecare zide intrziere (0,04% nainte de 1 martie 2014)
n situaia refuzului de acordare a dobnzilorsau a respingerii cererii, putei atacarspunsul primit la instan de contenciosadministrativ, competent
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67 2014 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
8.2. Termenul de restituire a TVA solicitat spre rambursare
Conform Codului de Procedur Fiscal,termenul de soluionare a cererilor derambursare a TVA este de 45 de zile de lanregistrarea acestora.
n practica, ns, cererile de rambursare a TVApot fi soluionate i dup 6 9 luni de lanregistrare.
Motivele cele mai frecvente pentru ntrzierearambursarilor de TVA sunt:
lipsa personalului alocat pentru efectuareainspeciilor;
efectuarea de controale ncruciate; preluarea de informaii din alte State Membre; corectarea facturilor.
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Mulumim!
2015 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss
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International).
Drago DoroDirector, Taxation Services
+40 755 103 600
www.kpmg.com
Madalina StefanAssistant Manager, Indirect Taxation Services
+40 755 015 436