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Portal actualizat la 4 Aprilie 2025
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    O societate platitoare de impozit pe profit, in anul 2023 a obtinut pierdere fiscala de 3.000.000 lei, evidentiata la rd. 40 din D101/2023. In anul 2024 obtine un profit fiscal de 2.500.000 lei. Impozitul pe profit va fi calculat la 30%, a...
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Webinar LIVE cu Adrian Benta - 10 aprilie. Noutati legislative: solutiile in jungla fiscala

Ultimele intrebari si raspunsuri

04Apr2025

Salariu minim brut. Suma neimpozabila si necuprinsa in baza calcul contributii sociale

de Ramona Balasu valabil la 04 Apr 2025
Intrebare: O societate comerciala, cu un angajat din 2017. Acesta a avut intotdeauna salariu mai mare decat minimul pe economie. In 01.07.2024, avea salariu brut de 3410 lei si am fost obligati sa ii marim la SMBT brut 3700 lei.1. Putem incepe contorizarea celor 24 de luni obligatorii la minim de la 01.07.2024? 2. Momentan, salariatul are salariul minim pe economie de 4050 lei brut si beneficiaza de ...
04Apr2025

Obtinere produse reziduale

de Vera Constantin valabil la 04 Apr 2025
Intrebare: Societatea are activitate de productie. Exista repere care devin rebut, nu se mai pot folosi in procesul de productie, din diverse motive. Rebutul nu se imputa.Care este metoda corecta de calcul a unei note de rebut? Ce costuri ar trebui cuprinse in valoarea rebutului: cheltuieli directe (material, manopera directa, taxele aferente manoperei directe etc.), indirecte (regie de sectie etc.)? ...
04Apr2025

Termen de recuperare pierdere fiscala

de Vera Constantin valabil la 04 Apr 2025
Intrebare: O societate platitoare de impozit pe profit obtine pierdere pe 2024, D101 fiind cu 36.000 lei pierdere. In ianuarie 2025, societatea vinde licenta de farmacie si isi inceteaza activitatea incepand cu data de 01.02.2025. Actionarii hotarasc repartizarea dividendelor interimare pe baza bilantului interimar la trimestrul I 2025. Dividendele se vor repartiza si plati asociatilor in aprilie 2025. ...
04Apr2025

Monografie contabila aplicabila in cazul prelucrarii de bunuri proprii la tert

de Liviu Sapunaru valabil la 04 Apr 2025
Intrebare: Societatea A achizitioneaza echipamente electrice. Echipamentele sunt predate societatii B, care le asambleaza si monteaza impreuna cu alte materiale marunte intr-un cadru metalic. Dupa finalizare, societatea B livreaza inapoi societatii A cadrul metalic cu toate componentele si materialele asamblate (inclusiv echipamentele puse la dispozitie de societatea A). Societatea B factureaza societatii A ...
04Apr2025

Asociatie profesionala. Inregistrare cheltuieli de investitii spatiu inchiriat

de Elena Garofil valabil la 04 Apr 2025
Intrebare: Asociatia profesionala inchiriaza un spatiu pe care il amenajeaza potrivit nevoilor proprii. Toate aceste imbunatatiri sunt agreate cu proprietarul, dar, potrivit contractului, spatiul va trebui lasat asa cum a fost primit, chiriasul avand obligatia sa demoleze aceste amenajari la finalul contractului. Contractul este semnat pe o perioada de 5 ani. Chiria lunara este de 2.000 lei. Valoarea ...
04Apr2025

Vanzare imobile. Persoana impozabila

de Olguta Crevelescu valabil la 04 Apr 2025
Intrebare: O persoana fizica primeste 100.000 euro in urma vanzarii unui teren (parte dintr-o mostenire), avand 30%. Peste 10 luni termina de construit o casa pe care vrea sa o vanda cu 200.000 euro.Vanzarea de teren o obliga pe persoana sa se inscrie in TVA, prin depasirea plafonului? Terenul este o mostenire. Sau devine platitoare de TVA doar dupa vanzarea casei?
04Apr2025

Declaratia 070

de Andreea Paunoiu valabil la 04 Apr 2025
Intrebare: O PFA nou infiintata inregistrata la ONRC cu cod unic de inregistrare mai trebuie sa depuna D070?
04Apr2025

Coduri CPV. Incadrare activitati

de Munteanu Corneliu Stefan valabil la 04 Apr 2025
Intrebare: Ce cod CPV este potrivit pentru emiterea unei facturi de servicii de proiectare, asistenta tehnica si executie lucrari de modernizare si reabilitare ale unui liceu?
Vezi aici toate intrebarile si raspunsurile postate in ultimele 3 zile

Ultimele stiri

04Apr2025

Atributiile ANAF in aplicarea sanctiunilor internationale

de Ionut Jinga 04 Apr 2025
Avand in vedere evolutiile din plan international si necesitatea eficientizarii aplicarii sanctiunilor internationale, ANAF a emis Ordinul nr. 405/2025 pentru actualizarea procedurii prin care isi indeplineste atributiile in acest domeniu, in conformitate cu reglementarile legale in vigoare.Elemente de noutatePrintre modificarile relevante introduse de noua procedura se numara:stabilirea ...
04Apr2025

Noul plafon al tichetelor de masa: crestere simbolica

de Ionut Jinga 04 Apr 2025
Potrivit Ordinului ANAF nr. 484/280/2025, incepand cu luna aprilie 2025, valoarea nominala a unui tichet de masa pentru semestrul I nu poate depasi 40,18 lei (in usoara crestere fata de 40,04 lei anterior).Important de retinut: aceasta valoare se va aplica si in lunile august si septembrie 2025, adica in debutul semestrului II.De asemenea, valoarea tichetelor de masa nu se include in baza de ...
04Apr2025

Tichetele de cresa: noua valoare aplicabila din aprilie

de Ionut Jinga 04 Apr 2025
ANAF a publicat Ordinul nr. 486/287/2025 prin care stabileste noua valoare lunara a tichetelor de cresa pentru semestrul I al anului 2025: 670 lei (in crestere fata de cei 660 lei anteriori).Atentie insa, aceasta valoare se va aplica si in august si septembrie 2025, adica in primele doua luni ale semestrului II.Ramane in vigoare si avantajul fiscal: tichetele de cresa NU se includ in baza de ...
02Apr2025

Noul sistem REGES-ONLINE promite schimbari majore. Dar ce inseamna, concret, pentru tine si salariatii tai?

de Ionut Jinga 02 Apr 2025
Un pas important spre transparenta in relatia angajat-angajator: Guvernul a aprobat recent un nou sistem pentru evidenta salariatilor – REGES-ONLINE.Pe langa faptul ca simplifica procedura de acces pentru angajatori si salariati, platforma introduce optiuni care pot schimba complet dinamica raporturilor de munca. Salariatii vor putea verifica daca toate clauzele negociate se regasesc in ...
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
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1977
1978
1979
1980
1981
1982
1983
1984
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1986
1987
1988
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1991
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2000
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2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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