Untitled - Tarom

BANI & AFACERI Money & Business ADVERTORIAL
68
Noile prevederi ale Codului fiscal
New Provisions of the Fiscal Code
Noile prevederi ale Codului fiscal, aplicabile `ncep‚nd cu 1 ianuarie
2007, cuprind m\suri legislative care vizeaz\ `n special adaptarea
legisla]iei fiscale române la noul context generat de aderarea
Rom‚niei la Uniunea European\.
Pe de o parte, se constat\ o tendin]\ de generalizare a aplic\rii cotei
de impozit unice de 16% pentru toate tipurile de venituri (ex: cota unic\
de impozit pe venit se va aplica c‚[tigurilor din toate transferurile valorilor
mobiliare `n societ\]ile `nchise [i a p\r]ilor sociale `n societ\]ile cu
r\spundere limitat\, indiferent de durata de]inerii acestora). Pe de alt\
parte, impozitul pe veniturile din transferul propriet\]ii imobiliare s-a
modificat prin `nlocuirea cotei unice aplicate la c‚[tig cu un procent aplicat
la valoarea tranzac]iei la care se adaug\ o sum\ fix\.
Impozitul pe veniturile unei micro`ntreprinderi a fost modificat de la
3% `n anul 2006 la 2% `n anul 2007, 2,5% `n anul 2008, 3% `n anul 2009.
Facilitatea creat\ aparent prin diminuarea impozitului cu 1% a fost `ns\
paralizat\ prin reducerea sferei societ\]ilor care pot fi considerate, din
punct de vedere fiscal, micro`ntreprindere. A[adar, micro`ntreprindere
va fi numai acea societate care realizeaz\ cel pu]in jum\tate din volumul
veniturilor sale din alte activit\]i dec‚t cele de consultan]\ [i management.
~n prezent, majoritatea micro`ntreprinderilor realizeaz\ venituri `n
special din activit\]i de consultan]\ [i management, urm‚nd a fi supuse
pe viitor impozitului pe profit (16%) `n condi]iile sus-men]ionate.
Taxa pe valoarea ad\ugat\ beneficiaz\, de asemenea, de o reglementare
adaptat\ contextului ader\rii Rom‚niei la Uniunea European\
prin desfiin]area barierelor vamale `ntre statele membre [i aplicarea unitar\
a normelor comunitare. No]iunile de export [i import de bunuri `n
raporturile dintre statele membre sunt `nlocuite cu no]iunile de livrare [i
achizi]ie intracomunitar\, fiind reglementate cazurile [i condi]iile `n care
opera]iunile intracomunitare sunt supuse impozit\rii, precum [i documentele
[i declara]iile ce trebuie `ntocmite. A fost reglementat\ no]iunea
de grup fiscal, precum [i condi]iile implement\rii acesteia (facilitatea
const\ `n aceea c\ grupul fiscal va pl\ti sau, dup\ caz, va solicita rambursarea
taxei rezultate din decontul de tax\ consolidat con]in‚nd rezultatele
deconturilor de TVA ale tuturor membrilor grupului fiscal). Alte
modific\ri privesc „abolirea“ facturilor cu regim special, reglementarea
unor forme diverse de facturi (facturi centralizatoare, simplificate etc.) [i
a transmiterii acestora prin mijloace electronice.
Regimul accizelor a fost, de asemenea, modificat ca urmare a necesit\]ii
armoniz\rii legisla]iei fiscale cu cea prev\zut\ de directivele
europene (pentru anumite produse, accizele au fost majorate, pentru
altele reduse, noi produse au devenit accizabile etc.). Nu `n ultimul r‚nd,
domeniul impozitelor [i taxelor locale a suferit modific\ri at‚t `n ceea ce
prive[te cuantumul taxelor, c‚t [i datele de plat\ ale acestora. ∫
New regulations of the
Fiscal Code, applicable
starting with January 1 st ,
2007, include legislative actions
mainly relating to the alignment of
the Romanian fiscal legislation to
the European legal framework.
On one hand, it is noticed a prevailing
tendency for generalizing
the flat-rate tax of 16% for all types
of incomes (i.e. the income flat-rate
tax shall apply to capital gains
related to all transfers of securities
in closed companies and of shares
in a limited liability company, irrespective
of the period of their possession).
On another hand, the
income tax related to real estate
transfers has changed, namely the
flat-rate tax applied on the gain has
been replaced by a percentage
applied to the transaction value to
which a flat amount is added.
Tax on micro enterprises’
incomes was modified from 3% in
2006 to 2% in 2007, to 2.5% in 2008
and to 3% in 2009. The facility
apparently created by the diminishing
of tax with 1 percent was
considerably paralyzed by reducing
the companies’ area which
can be considered from fiscal point
of view as micro enterprise. In
accordance with the new provisions,
a micro enterprise shall be
only that company achieving at
least half of its incomes volume
from other activities than consultancy
and management activities.
Currently, the incomes obtained
by most of micro enterprises are
mainly from management and
consultancy activities, being subsequently
subject to the profit tax
(16%) under the aforesaid terms.
The Value Added Tax benefits
from a regulation adapted to the
new context for Romania as member
of the European Union as a
result of customs barriers suppression
between member states and
as the European Norms shall be
applied unitary. The import and
export notions of goods between
member states are replaced by the
notions of intra-communitarian
delivery and acquisition, being
regulated the cases and conditions
where the intra-communitarian
operations are subject to taxation,
as well as the documents and
statements to be drafted. Also, the
notion of fiscal group was regulated
as well as the conditions for its
implementation (the facility consists
of the fact that the fiscal
group shall pay or, as the case may
be, shall request the reimbursement
of the tax resulted from the
consolidated tax deduction containing
the VAT deductions’ results
of all fiscal group’s members).
Other amendments regard
the “abolishment“ of special regime
invoices, regulation of different
forms of invoices (centralized,
simplified invoices) and their
transmission by electronic means.
Excises’ regime was also amended
as a result of the harmonization
necessity of Romanian fiscal
legislation with the European directives
(for certain products the
excises were increased, for other
products they were decreased,
new products became excisable
etc.). Last but not least, the provisions
related to the local taxes
have been also amended, both
regarding their amount and their
payment date. ∫
CONTACT PENTRU INFORMA}II SUPLIMENTARE/FOR MORE INFORMATION:
www.popovici-partners.ro