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Ordinul ANAF nr. 6.830/2024 referitor la identificarea entitatilor juridice care opereaza in sectoarele petrol si gaze naturale

03 Ian 2025Conform legislatiei in vigoare!
Ionut Jinga Realizat de
Ionut Jinga
consultant fiscal
Tags: cod CAENpetrol si gaze naturalelivrare bunuriimpozit pe profit


Act normativ:  Ordinul ANAF nr. 6.830/2024 privind stabilirea persoanelor juridice care desfasoara activitati in sectoarele petrol si gaze naturale potrivit art. 462 din Legea nr. 227/2015 privind Codul fiscal

In vigoare: de la 31 decembrie 2024

Publicare: in Monitorul Oficial, Partea I nr. 1332 din 31 decembrie 2024
 
Persoanele juridice romane sau straine care in mod individual sau intr-o forma de asociere livreaza bunuri sau presteaza servicii pe teritoriul Romaniei desfasurand activitati in sectoarele petrol si gaze naturale, stabilite prin ordin al ministrului finantelor, datoreaza suplimentar impozitului pe profit un impozit specific pe cifra de afaceri (ICAS).
 
Persoanele juridice romane sau straine care in mod individual ori intr-o forma de asociere livreaza bunuri sau presteaza servicii pe teritoriul Romaniei sunt cele care desfasoara activitati, principale sau secundare, in sectoarele petrol si gaze naturale corespunzatoare urmatoarelor coduri CAEN:
- 0610 - "Extractia petrolului brut";
- 0620 - "Extractia gazelor naturale";
- 0910 - "Activitati de servicii anexe extractiei petrolului brut si gazelor naturale";
- 1920 - "Fabricarea produselor obtinute prin rafinarea petrolului";
- 3522 - "Distributia combustibililor gazosi, prin conducte";
- 3523 - "Comercializarea combustibililor gazosi, prin conducte";
- 4671 - "Comert cu ridicata al combustibililor solizi, lichizi si gazosi si al produselor derivate", respectiv 4681 - "Comert cu ridicata al combustibililor solizi, lichizi si gazosi si al produselor derivate", dupa caz;
- 4730 - "Comert cu amanuntul al carburantilor pentru autovehicule in magazine specializate", respectiv "Comert cu amanuntul al carburantilor pentru autovehicule";
- 4950 - "Transporturi prin conducte".
 
Prevederile prezentului ordin intra in vigoare la data de 1 ianuarie 2025.

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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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1961
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2046
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2050
DLMMJVS
23
24
25
26
27
28
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