{"id":129151,"date":"2019-09-28T12:20:59","date_gmt":"2019-09-28T09:20:59","guid":{"rendered":"http:\/\/contapp.hype.ro\/amnistie-fiscala-2019\/"},"modified":"2025-09-16T12:51:10","modified_gmt":"2025-09-16T12:51:10","slug":"amnistie-fiscala-2019","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/amnistie-fiscala-2019\/","title":{"rendered":"Amnistia fiscala 2019"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Amnistia fiscala pentru persoane fizice si activitati independente : PFA, PFI, II, IF, Profesii Liberale<\/h3>\n\n\n\n<p><span style=\"color: #ff0000;\">Actualizat 28 Septembrie 2019 cu Procedura de aplicarea a Amnistiei fiscale. <a href=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/Procedura-amnistie-fiscala-OMFP_3126_2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Vezi aici procedura.<\/a><\/span><\/p>\n\n\n\n<p><strong>Conform procedurii contribuabilii care intentioneaza sa achite obligatiile fiscale restante la 31.12.2019 parcurg urmatorele etape:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Optional, pot notifica Organul fiscal cu intentia lor de a achita obligatiile. Etapa recomandata;<\/li>\n\n\n\n<li>Organul fiscal emite certificatul de atestare fiscala cu sumele restante;<\/li>\n\n\n\n<li>Contribuabilul face platile necesare si depune pana la data de 16 Decembrie 2019, inclusiv, cererea de anulare a accesoriilor;<\/li>\n\n\n\n<li>Organul fiscal emite decizia de anulare a obligatiilor de plata accesorii sau decizia de respingere a cererii de anulare a accesoriilor;<\/li>\n<\/ul>\n\n\n\n<p>In anexa la procedura, sunt publicate mai multe formulare:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NOTIFICARE privind inten\u0163ia de a beneficia de anularea obliga\u0163iilor de plat\u0103 accesorii;<\/li>\n\n\n\n<li>Model special de CERTIFICAT DE ATESTARE FISCAL\u0102<\/li>\n\n\n\n<li>PROCES-VERBAL DE PUNERE DE ACORD<\/li>\n\n\n\n<li>DECIZIE de am\u00e2nare la plat\u0103 a obliga\u0163iilor de plat\u0103 accesorii<\/li>\n\n\n\n<li>\u00ceN\u015eTIIN\u0162ARE de respingere a notific\u0103rii<\/li>\n\n\n\n<li>DECIZIE de modificare a deciziei de am\u00e2nare la plat\u0103 a obliga\u0163iilor de plat\u0103 accesorii<\/li>\n\n\n\n<li>DECIZIE de pierdere a valabilit\u0103\u0163ii am\u00e2n\u0103rii la plat\u0103 a obliga\u0163iilor de plat\u0103 accesorii<\/li>\n\n\n\n<li>CERERE DE ANULARE a obliga\u0163iilor de plat\u0103 accesorii, potrivit Ordonan\u0163ei Guvernului nr. 6\/2019 privind instituirea unor facilit\u0103\u0163i fiscale<\/li>\n\n\n\n<li>DECIZIE de anulare a obliga\u0163iilor de plat\u0103 accesorii<\/li>\n\n\n\n<li>DECIZIE de respingere a cererii de anulare a obliga\u0163iilor de plat\u0103 accesorii<\/li>\n\n\n\n<li>DECIZIE de modificare a deciziei de anulare a obliga\u0163iilor de plat\u0103 accesorii<\/li>\n\n\n\n<li>DECIZIE de desfiin\u0163are a deciziei de anulare a obliga\u0163iilor de plat\u0103 accesorii<\/li>\n\n\n\n<li>DECIZIE prin care se ia act de retragerea notific\u0103rii \u015fi se desfiin\u0163eaz\u0103 decizia de am\u00e2nare la plat\u0103 a obliga\u0163iilor de plat\u0103 accesorii<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/Ordonanta-amnisitie-fiscala-2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">S-a publicat in Monitorul Oficial ordonanta nr 6\/2019&nbsp;<\/a> care aproba <strong>amnistia fiscala;<\/strong> aceasta consta in anularea dobanzilor si penalitatilor calculate pentru obligatiile fiscale restante la data de 31 decembrie 2018.<\/p>\n\n\n\n<p><a href=\"https:\/\/contapp.ro\/blog\/anulare-contributie-sanatate-2015-2017\/\">Pentru anularea CASS din perioada 01 Iulie 2015 &#8211; 31 Decembrie 2017 vezi acest articol.<\/a><\/p>\n\n\n\n<p><strong>Facilitatile la plata, cum le numeste guvernul, se acorda in functie de valoarea datoriei la bugetul de stat:<\/strong><\/p>\n\n\n\n<p>a. pentru companii si persoane fizice care datoreaza mai mult de 1 milion de lei la buget si<\/p>\n\n\n\n<p>b. pentru companii si persoane fizice care datoreaza pana intr-un milion de lei;<\/p>\n\n\n\n<p>Ne vom ocupa doar de cei care datoreza mai putin de 1 milion de lei la buget, dat fiind faptul ca aproape toate persoanele fizice si activitatile independente sunt in aceasta categorie.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/amnistie-fiscala-pfa.jpg\" alt=\"\" class=\"wp-image-72729\"\/><\/figure>\n\n\n\n<p>Conform ANAF, la data intrarii in vigoare a acestei ordonante, sunt aproape 23.000 de persoane fizice care datoreaza 1,5 miliarde lei la bugetul de stat.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">In ce consta Amnistia fiscala?<\/h3>\n\n\n\n<p>Conform ordonantei, la articolul 24, amnistia consta in:<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p>Anularea accesoriilor aferente obliga\u0163iilor bugetare restante la data de 31 decembrie 2018<\/p>\n\n\n\n<p>Dob\u00e2nzile, penalit\u0103\u0163ile \u015fi toate accesoriile aferente obliga\u0163iilor bugetare principale datorate bugetului general consolidat, restante la data de 31 decembrie 2018 inclusiv,&nbsp;<strong>se anuleaz\u0103 dac\u0103 sunt \u00eendeplinite cumulativ urm\u0103toarele condi\u0163ii<\/strong>:<br><strong>a)<\/strong>&nbsp;toate obliga\u0163iile bugetare principale&nbsp;<strong>restante la 31 decembrie 2018 inclusiv<\/strong>, administrate de organul fiscal central, se sting prin orice modalitate prev\u0103zut\u0103 de lege p\u00e2n\u0103 la data de 15 decembrie 2019 inclusiv;<br><strong>b)<\/strong>&nbsp;sunt stinse prin orice modalitate prev\u0103zut\u0103 de lege toate obliga\u0163iile bugetare principale \u015fi accesorii administrate de organul fiscal central&nbsp;<strong>cu termene de plat\u0103 cuprinse \u00eentre data de 1 ianuarie 2019 \u015fi 15 decembrie 2019<\/strong>&nbsp;inclusiv p\u00e2n\u0103 la data depunerii cererii de anulare a accesoriilor;<br><strong>c)<\/strong>&nbsp;debitorul&nbsp;<strong>s\u0103 aib\u0103 depuse toate declara\u0163iile fiscale<\/strong>, potrivit vectorului fiscal, p\u00e2n\u0103 la data depunerii cererii de anulare a accesoriilor. Aceast\u0103 condi\u0163ie se consider\u0103 \u00eendeplinit\u0103 \u015fi \u00een cazul \u00een care, pentru perioadele \u00een care nu sau depus declara\u0163ii fiscale, obliga\u0163iile fiscale au fost stabilite, prin decizie, de c\u0103tre organul fiscal central;<br><strong>d)<\/strong>&nbsp;debitorul&nbsp;<strong>depune cererea de anulare a accesoriilor<\/strong>&nbsp;dup\u0103 \u00eendeplinirea \u00een mod corespunz\u0103tor a condi\u0163iilor prev\u0103zute la lit. a)-c), dar nu mai t\u00e2rziu de 15 decembrie 2019 inclusiv, sub sanc\u0163iunea dec\u0103derii.<\/p>\n<\/div>\n\n\n\n<div id=\"conta-3005040416\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e077846\" data-id=\"e077846\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5910dd8\" data-id=\"5910dd8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><h3 class=\"wp-block-heading\">Care sunt etapele ce trebuie parcurse pentru a beneficia de amnistie fiscala<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Debitorul depune notificare cu intentia de a beneficia de <strong>anularea dobanzilor si penalitatilor<\/strong> pana cel tarziu la data de 15 decembrie 2019;<\/li>\n\n\n\n<li>In urma depunerii notificarii, organul fiscal verifica <strong>daca se indeplinesc conditiile de acordare a facilitatilor<\/strong> si in termen de 5 zile <strong>elibereaza certificatul de atestare fiscala<\/strong>, care cuprinde obliga\u021biile fiscale existente \u00een sold la data eliber\u0103rii acestuia.<\/li>\n\n\n\n<li>Contribuabilul <strong>efectueaza platile pentru stingerea debitelor principale<\/strong> conform certificatului de atestare fiscala.<\/li>\n\n\n\n<li>Depune pana cel tarziu la data de 15 decembrie 2019,<strong> cererea de anulare a accesoriilor<\/strong>, care se solu\u0163ioneaz\u0103 prin decizie de anulare a accesoriilor sau, dup\u0103 caz, decizie de respingere a cererii de anulare a accesoriilor.<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p><strong>Conform ordonantei, pentru debitorii care au notificat organul fiscal:<\/strong><\/p>\n\n\n\n<p><strong>a)&nbsp;<\/strong>dob\u00e2nzile, penalit\u0103\u0163ile \u015fi toate accesoriile, care pot face obiectul anul\u0103rii, se am\u00e2n\u0103 la plat\u0103 \u00een vederea anul\u0103rii. \u00cen acest caz, organul fiscal emite decizie de am\u00e2nare la plat\u0103 a dob\u00e2nzilor, penalit\u0103\u0163ilor \u015fi a tuturor accesoriilor;<\/p>\n\n\n\n<p><strong>b)&nbsp;<\/strong>procedura de executare silit\u0103 nu \u00eencepe sau se suspend\u0103, dup\u0103 caz, pentru obliga\u0163iile accesorii am\u00e2nate la plat\u0103 potrivit lit. a);<\/p>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p><strong>Important!<\/strong>\u00a0Pentru a beneficia de amnistie fiscala, pentru debite restante la data de 31 Decembrie 2018 (decizii de impunere emise inainte de aceasta data si neplatite),\u00a0<strong>trebuie sa fie depusa declaratia unica in 2019<\/strong>\u00a0<strong>si sa fie platite obligatiile fiscale ale anului 2018 respectiv si obligatiile din anii anteriori,<\/strong>\u00a0pentru care s-au emis decizii de impunere in 2019 (CAS, CASS, impozite din perioada 2014 -2017 sau chiar mai vechi).<\/p>\n<\/div>\n\n\n\n<p>In termen de 30 de zile de la intrarea in vigoare a acestei ordonante se va publica si procedura de punere in aplicare a prevederilor de mai sus.<\/p>\n\n\n\n<p>Amnistia fiscala poate fi extinsa si asupra obligatiilor datorate catre bugetele locale dac\u0103 consiliul local stabileste, prin hotarare, aplicarea acestor prevederi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amnistia fiscala pentru persoane fizice si activitati independente : PFA, PFI, II, IF, Profesii Liberale Actualizat 28 Septembrie 2019 cu Procedura de aplicarea a Amnistiei fiscale. Vezi aici procedura. Conform procedurii contribuabilii care intentioneaza sa achite obligatiile fiscale restante la 31.12.2019 parcurg urmatorele etape: In anexa la procedura, sunt publicate mai multe formulare: S-a publicat [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138868,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":["post-129151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa-2019"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=129151"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129151\/revisions"}],"predecessor-version":[{"id":140305,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129151\/revisions\/140305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/138868"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=129151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=129151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=129151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}