{"id":531,"date":"2025-01-23T09:46:13","date_gmt":"2025-01-23T09:46:13","guid":{"rendered":"https:\/\/danielastan.ro\/?p=531"},"modified":"2025-01-23T09:46:40","modified_gmt":"2025-01-23T09:46:40","slug":"pot-sa-solicit-anularea-unor-obligatii-bugetare-potrivit-art-i-xvi-din-o-u-g-nr-107-2024","status":"publish","type":"post","link":"https:\/\/danielastan.ro\/index.php\/2025\/01\/23\/pot-sa-solicit-anularea-unor-obligatii-bugetare-potrivit-art-i-xvi-din-o-u-g-nr-107-2024\/","title":{"rendered":"Pot sa solicit anularea unor obligatii bugetare potrivit art. I \u2013 XVI din O.U. G. nr. 107\/2024?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Pot sa solicit anularea unor obligatii bugetare potrivit art. I \u2013 XVI din O.U. G. nr. 107\/2024 raportat la sumele ramase de plata ca urmare a solutiei pronuntate in contestatia administrativa?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Potrivit dispozitiilor art. I alin. (2) lit. a) \u0219i b) din OUG nr. 107\/2024<a id=\"_ednref1\" href=\"#_edn1\">[i]<\/a>.<br><\/h3>\n\n\n\n<p>Art. I<br>(2)In sensul prezentelor masuri, prin <strong><em>obligatii bugetare principale restante la data de 31 august 2024 <\/em><\/strong>inclusiv se intelege:<\/p>\n\n\n\n<p>a)obligatii bugetare <strong><em>pentru care s-a \u00eemplinit scadenta sau termenul de plata pana la data de 31 august 2024 inclusiv<\/em><\/strong>;<br>b)<strong><em>diferentele de obligatii bugetare principale stabilite prin decizii de impunere comunicate pana la data de 31 august 2024 inclusiv<\/em><\/strong>, chiar daca pentru acestea nu s-a implinit termenul de plata prevazut la art. 156 alin. (1) din Legea nr. 207\/2015 privind Codul de procedura fiscala, cu modificarile \u015fi completarile ulterioare, precum \u015fi<strong><em> diferentele de obligatii bugetare principale aferente perioadelor fiscale de pana la data de 31 august 2024 inclusiv, stabilite de organul fiscal central prin decizie de impunere emisa \u015fi comunicata pana la data intrarii in vigoare a prezentei ordonante de urgenta<\/em><\/strong>, ca urmare a unui control fiscal;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><br>Contestatii persoane fizice<\/h3>\n\n\n\n<p>In practica, sunt foarte des intalnite situatii in care contribuabilii, persoane fizice supusi controlului fiscal, inteleg sa conteste deciziile de impunere privind obligatiile fiscale principale stabilite ca urmare a verificarii documentare.<\/p>\n\n\n\n<p>Solutiile pe care le poate dispune organul fiscal emitent pot fi de admitere\u00a0 a contestatiei cu consecinta anularii deciziilor de impunere contestate sau de respingere\u00a0 a contestatiei cu confirmarea deciziilor de impunere contestate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Solutii partial favorabile, confirmarea partiala a deciziei de impunere<\/h3>\n\n\n\n<p>Exista si solutii, partial favorabile contribuabililor contestatori, caz in care organul fiscal emitent admite in parte contestatia si <strong><em>decide d<u>esfiintarea partiala<\/u> a deciziei de impunere contestata<\/em><\/strong> in ceea ce priveste anumite sume reprezentand obligatii bugetare si <strong><em><u>confirmarea partiala <\/u>a deciziei de impunere contestate<\/em><\/strong> referitor la sume pe care le considera corect satbilite.<\/p>\n\n\n\n<p>Poate contribuabilul sa solicite anularea unor obligatii bugetare potrivit art. I \u2013 XVI din O.U. G. nr. 107\/2024 raportat la sumele ramase de plata ca urmare a solutiei pronuntate in contestatia administrativa?<\/p>\n\n\n\n<p>In raport de\u00a0 dispozitiile anterior citate, respectiv art. I alin. (2) lit. a) \u0219i b) din OUG nr. 107\/2024 raspunsul este afirmativ. Contribuabilul poate sa solicite anularea obligatiilor bugetare accesorii (dobanzi, penalitati si alte accesorii) aferente sumelor ramase de plata <strong>doar daca decizia de impunere a fost comunicata pana la data de 31 august 2024 inclusiv.<\/strong><br><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ednref1\" id=\"_edn1\">[i]<\/a>Este publicata in M.Of. 905&nbsp;din&nbsp;2024.09.06&nbsp; Ordonanta de urgenta 107\/2024 pentru reglementarea unor masuri fiscal-bugetare \u00een 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&nbsp;nr.&nbsp;107\/2024&nbsp;din&nbsp;4 Septembrie 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pot sa solicit anularea unor obligatii bugetare potrivit art. I \u2013 XVI din O.U. G. nr. 107\/2024 raportat la sumele ramase de plata ca urmare a solutiei pronuntate in contestatia administrativa? Potrivit dispozitiilor art. I alin. (2) lit. a) \u0219i b) din OUG nr. 107\/2024[i]. Art. I(2)In sensul prezentelor masuri, prin obligatii bugetare principale restante&hellip;&nbsp;<a href=\"https:\/\/danielastan.ro\/index.php\/2025\/01\/23\/pot-sa-solicit-anularea-unor-obligatii-bugetare-potrivit-art-i-xvi-din-o-u-g-nr-107-2024\/\" class=\"\" rel=\"bookmark\">Cite\u0219te mai mult &raquo;<span class=\"screen-reader-text\">Pot sa solicit anularea unor obligatii bugetare potrivit art. I \u2013 XVI din O.U. G. nr. 107\/2024?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[43,44,42,45,47,46],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pot sa solicit anularea unor obligatii bugetare potrivit art. I \u2013 XVI din O.U. 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