Raport de performanta 2012 DGFP Brasov - Finante Publice Brasov
Raport de performanta 2012 DGFP Brasov - Finante Publice Brasov
Raport de performanta 2012 DGFP Brasov - Finante Publice Brasov
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4.4. Activitatea <strong>de</strong> control<br />
4.4.1. Inspecia Fiscal<br />
Urmarea actiunilor <strong>de</strong> inspectie fiscala <strong>de</strong>sfasurate in anul <strong>2012</strong>, organele <strong>de</strong> control din<br />
cadrul Directiei Generale a <strong>Finante</strong>lor <strong>Publice</strong> <strong>Brasov</strong> – Activitatea <strong>de</strong> Inspectie Fiscala au<br />
efectuat un numar <strong>de</strong> 2.396 verificari la contribuabili persoane juridice si fizice, ce au condus la<br />
stabilirea <strong>de</strong> sume suplimentare in valoare totala <strong>de</strong> 117.587.780 lei, avand urmatoarea structura :<br />
lei<br />
Total sume<br />
din care :<br />
suplimentare<br />
atrase in anul <strong>2012</strong><br />
<strong>de</strong>bite obligatii fiscale accesorii amenzi<br />
117.587.784 84.131.194 32.800.440 656.150<br />
Deosebit <strong>de</strong> sumele stabilite suplimentar, organele <strong>de</strong> inspectie fiscala au diminuat pier<strong>de</strong>rea<br />
inregistrata <strong>de</strong> catre contribuabili cu suma <strong>de</strong> 48.668.261 lei.<br />
Dintre <strong>de</strong>ficientele constatate <strong>de</strong> organele <strong>de</strong> control in urma actiunilor <strong>de</strong> inspectie fiscala<br />
efectuate, amintim:<br />
• neinregistrarea in contabilitate a tuturor facturilor fiscale emise, aferente livrarilor <strong>de</strong><br />
marfuri sau prestarilor <strong>de</strong> servicii efectuate;<br />
• stornarea <strong>de</strong> facturi fiscale din evi<strong>de</strong>nta contabila, fara a avea la baza documente<br />
justificative referitoare aceste operatiuni;<br />
• <strong>de</strong>pasirea plafonului aferent cheltuielilor <strong>de</strong> protocol;<br />
• inregistrarea in evi<strong>de</strong>nta contabila <strong>de</strong> facturi fiscale aferente unor achizitii <strong>de</strong> bunuri,<br />
facturi ce au fost emise <strong>de</strong> catre contribuabili <strong>de</strong>clarati inactivi;<br />
• inregistrarea in evi<strong>de</strong>nta contabila <strong>de</strong> cheltuieli aferente achizitiilor <strong>de</strong> marfuri sau<br />
servicii si <strong>de</strong>ducerea TVA-ului aferent, cheltuieli ce nu au ca scop realizarea <strong>de</strong> venituri<br />
impozabile ;<br />
• neconcordante intre datele cuprinse in <strong>de</strong>claratiile <strong>de</strong>puse organului fiscal teritorial si<br />
evi<strong>de</strong>nta contabila .<br />
• <strong>de</strong>pasirea plafonului pentru scutirea TVA <strong>de</strong> catre persoanele fizice ce au efectuat<br />
tranzactii imobiliare si neinregistrarea in scopuri <strong>de</strong> TVA.<br />
Urmare acestor <strong>de</strong>ficiente constatate, organele <strong>de</strong> control din cadrul Activitatii <strong>de</strong><br />
Inspectie Fiscala au sanctionat un numar <strong>de</strong> 131 contribuabili persoane juridice si fizice cu<br />
amenzi contraventionale in valoare totala <strong>de</strong> 656.150 lei, iar pentru un numar <strong>de</strong> 59 persoane<br />
juridice si fizice ce au creat prejudiciu bugetului general consolidate al statului in valoare totala<br />
<strong>de</strong> 89.314.407 lei, au fost intocmite sesizari penale in ve<strong>de</strong>rea continuarii cercetarilor si<br />
incadrarea faptelor <strong>de</strong> catre organele abilitate ale statului.<br />
Organele <strong>de</strong> inspectie fiscala in anul <strong>2012</strong> au efectuat un numar <strong>de</strong> 601 actiuni <strong>de</strong><br />
inspectie fiscala, solutionand 695 <strong>de</strong> <strong>de</strong>conturilor <strong>de</strong> TVA cu optiune <strong>de</strong> rambursare a sumei<br />
27<br />
DIRECIA GENERAL A FINANELOR PUBLICE BRAOV |