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Modificari cheie in OUG 112/2024: impactul asupra amnistiei fiscale si insolventei

27 Sep 2024
Ionut Jinga Realizat de
Ionut Jinga

consultant fiscal


Act normativ: Ordonanta de urgenta nr. 112/2024 privind modificarea si completarea unor acte normative

Publicare: in Monitorul Oficial, Partea I nr. 959 din 25 septembrie 2024.

Principalele prevederi

Principalele modificari/completari la Ordonanta de urgenta nr. 107/2024 pentru reglementarea unor masuri fiscal-bugetare in domeniul gestionarii creantelor bugetare si a deficitului bugetar pentru bugetul general consolidat al Romaniei in anul 2024, precum si pentru modificarea si completarea unor acte normative
  • Pentru debitorii aflati in procedura insolventei, administratorii speciali/judiciari sunt obligati sa solicite acordul creditorilor, potrivit prevederilor Legii nr. 85/2014 privind procedurile de prevenire a insolventei si de insolventa, cu modificarile si completarile ulterioare, pentru accesarea facilitatilor fiscale de catre debitorul insolvent.
  • Dobanzile, penalitatile si toate accesoriile aferente obligatiilor bugetare principale stabilite prin decizii de impunere din oficiu a veniturilor persoanelor fizice pe anii 2019 si 2020 se anuleaza daca sunt indeplinite cumulativ urmatoarele conditii:.
a) toate obligatii bugetare principale individualizate in decizia de impunere din oficiu sunt stinse prin orice modalitate, pana la termenul de plata prevazut in Codul de procedura fiscala.
b) cererea de anulare a accesoriilor se depune in termen de 90 de zile de la comunicarea deciziei de impunere din oficiu, sub sanctiunea decaderii.
  • In vederea aplicarii facilitatilor fiscale, obligatiile bugetare principale si accesorii de natura ajutoarelor de stat sau din procese penale, restante la data depunerii cererii de anulare, trebuie sa fie stinse pana la aceasta data; in caz contrar organul fiscal emite decizie de respingere a cererii de anulare.
  • Debitorii care la data intrarii in vigoare a OUG 107/2024 beneficiaza de esalonare la plata, precum si cei care obtin esalonarea in perioada cuprinsa intre data intrarii in vigoare si data de 25 noiembrie 2024 inclusiv pot beneficia, in baza notificarii, de amanarea dobanzilor, penalitatilor si a tuturor accesoriilor ramase din esalonarea la plata acordata.
Anularea dobanzilor, penalitatilor si a tuturor accesoriilor se acorda daca cererea de anulare se depune pana la data de 25 noiembrie 2024 inclusiv si esalonarea la plata se finalizeaza pana la data depunerii cererii de anulare inclusiv, dar nu mai tarziu de data de 25 noiembrie 2024.
  • In situatia in care esalonarea la plata aflata in derulare cuprinde numai obligatii de plata accesorii, debitorii pot beneficia de anularea accesoriilor ramase de plata din inlesnirea la plata acordata fara a le mai achita, urmand ca, in baza cererii de anulare a accesoriilor, organul fiscal sa emita decizia de anulare a accesoriilor, precum si decizia de finalizare a esalonarii la plata.

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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
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1979
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2009
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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
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9
10
11
12
13
14
15
16
17
18
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20
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25
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28
29
30
1
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3
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