{"id":34440,"date":"2024-01-17T09:18:20","date_gmt":"2024-01-17T07:18:20","guid":{"rendered":"https:\/\/etuzla.ro\/?p=34440"},"modified":"2024-01-17T09:18:21","modified_gmt":"2024-01-17T07:18:21","slug":"in-atentia-agentilor-economici","status":"publish","type":"post","link":"https:\/\/etuzla.ro\/en\/2024\/01\/17\/in-atentia-agentilor-economici\/","title":{"rendered":"\u00cen aten\u0163ia agen\u0163ilor economici!"},"content":{"rendered":"<p>\u00cen data de 15 decembrie 2023 a fost publicat\u0103, \u00een Monitorul Oficial, Ordonan\u021ba de Urgen\u021b\u0103 nr. 115 din 14 decembrie privind unele m\u0103suri fiscal-bugetare \u00een domeniul cheltuielilor publice<\/p>\n\n\n\n<p>Modificarea adus\u0103 de OUG 115\/2023 vizeaz\u0103 &nbsp;art. 47 alin. (1) lit. h) Cod fiscal \u0219i prevede sc\u0103derea num\u0103rului micro\u00eentreprinderilor \u00een care o persoan\u0103 poate avea calitatea de asociat ori ac\u021bionar \u0219i poate de\u021bine, direct sau indirect, peste 25% din valoarea\/num\u0103rul titlurilor de participare sau al drepturilor de vot de la 3 la o singur\u0103 persoan\u0103 juridic\u0103.<\/p>\n\n\n\n<p>Prin urmare, consecin\u021ba practic\u0103 a noilor modific\u0103ri este aceea c\u0103&nbsp;<strong>se reduce de la 3 la 1 num\u0103rul micro\u00eentreprinderilor<\/strong>&nbsp;\u00een care o persoan\u0103 poate avea calitatea de asociat\/ac\u021bionar de\u021bin\u00e2nd mai mult de 25% din titluri de participare sau din drepturile de vot.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color\"><strong>Ce se va \u00eent\u00e2mpla \u00een situa\u021bia \u00een care o persoan\u0103 de\u021bine p\u0103r\u021bi sociale\/ac\u021biuni sau va fi asociat unic \u00een mai multe firme \u00een 2024?<\/strong><\/p>\n\n\n\n<p>OUG 115\/2023 &nbsp;modific\u0103 alin. (4) din art. 47 Cod fiscal, \u00een sensul c\u0103, p\u00e2n\u0103 la data de 31 martie inclusiv, a anului fiscal urm\u0103tor, asocia\u021bii\/ac\u021bionarii persoanei juridice rom\u00e2ne care de\u021bin, direct sau indirect, peste 25% din valoarea\/num\u0103rul titlurilor de participare sau al drepturilor de vot \u0219i la alte persoane juridice rom\u00e2ne care \u00eendeplinesc condi\u021biile pentru sistemul de impunere pe veniturile micro\u00eentreprinderilor, au \u00eendatorirea de a stabili o singur\u0103 persoan\u0103 juridic\u0103 rom\u00e2n\u0103 c\u0103reia s\u0103 \u00eei fie aplicabile prevederile privind impozitul pe veniturile micro\u00eentreprinderilor.<\/p>\n\n\n\n<p>Incep\u00e2nd cu data de 1 ianuarie 2024, o persoan\u0103 va putea avea calitatea de ac\u021bionar\/asociat&nbsp; care de\u021bine, direct sau indirect, peste 25% din valoarea\/num\u0103rul titlurilor de participare sau al drepturilor de vot doar la o singur\u0103 micro\u00eentreprindere, \u00eens\u0103, \u00een cazul \u00een care aceast\u0103 persoan\u0103 de\u021bine mai multe micro\u00eentreprinderi, consecin\u021ba care intervine este aceea c\u0103 va trebui s\u0103 aleag\u0103 o singur\u0103 societate care s\u0103 r\u0103m\u00e2n\u0103 \u00een sistemul de impozitare pe microfirme, iar celelalte societ\u0103\u021bi vor trebui s\u0103 treac\u0103 la impozitarea pe profit.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00cen data de 15 decembrie 2023 a fost publicat\u0103, \u00een Monitorul Oficial, Ordonan\u021ba de Urgen\u021b\u0103 nr. 115 din 14 decembrie privind unele m\u0103suri fiscal-bugetare \u00een domeniul cheltuielilor publice Modificarea adus\u0103 de OUG 115\/2023 vizeaz\u0103 &nbsp;art. 47 alin. (1) lit. h) Cod fiscal \u0219i prevede sc\u0103derea num\u0103rului micro\u00eentreprinderilor \u00een care o persoan\u0103 poate avea calitatea de &#8230;<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[76],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00cen aten\u0163ia agen\u0163ilor economici! - E-Dezvoltare Tuzla<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/etuzla.ro\/en\/2024\/01\/17\/in-atentia-agentilor-economici\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00cen aten\u0163ia agen\u0163ilor economici! - E-Dezvoltare Tuzla\" \/>\n<meta property=\"og:description\" content=\"\u00cen data de 15 decembrie 2023 a fost publicat\u0103, \u00een Monitorul Oficial, Ordonan\u021ba de Urgen\u021b\u0103 nr. 115 din 14 decembrie privind unele m\u0103suri fiscal-bugetare \u00een domeniul cheltuielilor publice Modificarea adus\u0103 de OUG 115\/2023 vizeaz\u0103 &nbsp;art. 47 alin. 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