30/10/2023
👀 𝐌𝐨𝐝𝐢𝐟𝐢𝐜𝐚𝐫𝐢 𝐥𝐞𝐠𝐢𝐬𝐥𝐚𝐭𝐢𝐯𝐞 𝐋𝐞𝐠𝐞𝐚 𝟐𝟗𝟔/𝟐𝟎𝟐𝟑
𝑰𝒎𝒑𝒐𝒛𝒊𝒕 𝒑𝒆 𝒗𝒆𝒏𝒊𝒕𝒖𝒓𝒊𝒍𝒆 𝒎𝒊𝒄𝒓𝒐𝒊𝒏𝒕𝒓𝒆𝒑𝒓𝒊𝒏𝒅𝒆𝒓𝒊𝒍𝒐𝒓
1. Sunt prevazute 2 cote de impozitare:
a) 𝟭%, 𝗽𝗲𝗻𝘁𝗿𝘂 𝗺𝗶𝗰𝗿𝗼𝗶𝗻𝘁𝗿𝗲𝗽𝗿𝗶𝗻𝗱𝗲𝗿𝗶𝗹𝗲 𝗰𝗮𝗿𝗲 𝗿𝗲𝗮𝗹𝗶𝘇𝗲𝗮𝘇𝗮 𝘃𝗲𝗻𝗶𝘁𝘂𝗿𝗶 𝗰𝗮𝗿𝗲 𝗻𝘂 𝗱𝗲𝗽𝗮𝘀𝗲𝘀𝗰 𝟲𝟬.𝟬𝟬𝟬 𝗲𝘂𝗿𝗼 𝗶𝗻𝗰𝗹𝘂𝘀𝗶𝘃 𝘀𝗶 𝗰𝗮𝗿𝗲 𝗻𝘂 𝗱𝗲𝘀𝗳𝗮𝘀𝗼𝗮𝗿𝗮 𝗮𝗰𝘁𝗶𝘃𝗶𝘁𝗮𝘁𝗶𝗹𝗲 𝗽𝗿𝗲𝘃𝗮𝘇𝘂𝘁𝗲 𝗹𝗮 𝗹𝗶𝘁. 𝗯)𝗽𝗰𝘁. 𝟮;
b) 𝟑%, 𝐩𝐞𝐧𝐭𝐫𝐮 𝐦𝐢𝐜𝐫𝐨𝐢𝐧𝐭𝐫𝐞𝐩𝐫𝐢𝐧𝐝𝐞𝐫𝐢𝐥𝐞 𝐜𝐚𝐫𝐞:
𝟏. 𝐫𝐞𝐚𝐥𝐢𝐳𝐞𝐚𝐳𝐚 𝐯𝐞𝐧𝐢𝐭𝐮𝐫𝐢𝐩𝐞𝐬𝐭𝐞 𝟔𝟎.𝟎𝟎𝟎 𝐞𝐮𝐫𝐨
𝐬𝐚𝐮
𝟐. 𝐝𝐞𝐬𝐟𝐚𝐬𝐨𝐚𝐫𝐚𝐚𝐜𝐭𝐢𝐯𝐢𝐭𝐚𝐭𝐢, 𝐩𝐫𝐢𝐧𝐜𝐢𝐩𝐚𝐥𝐞 𝐬𝐚𝐮 𝐬𝐞𝐜𝐮𝐧𝐝𝐚𝐫𝐞, 𝐜𝐨𝐫𝐞𝐬𝐩𝐮𝐧𝐳𝐚𝐭𝐨𝐚𝐫𝐞 𝐜𝐨𝐝𝐮𝐫𝐢𝐥𝐨𝐫 𝐂𝐀𝐄𝐍:
5821 -Activitati de editare a jocurilor de calculator,
5829 - Activitati de editare aaltor produse software,
6201 - Activitati de realizare a soft-ului la comanda(software orientat client),
6209 - Alte activitati de servicii privindtehnologia informatiei,
5510 - Hoteluri si alte facilitati de cazare similare,
5520 - Facilitati de cazare pentru vacante si perioade de scurta durata,
5530 –Parcuri pentru rulote, campinguri si tabere,
5590 - Alte servicii de cazare,
5610 - Restaurante,
5621 - Activitati de alimentatie (catering) pentruevenimente,
5629 - Alte servicii de alimentatie n.c.a.,
5630 - Baruri si alteactivitati de servire a bauturilor,
6910 – Activitati juridice – numai pentrusocietatile cu personalitate juridica care nu sunt entitati transparentefiscal, constituite de avocati potrivit legii,
8621 – Activitati de asistentamedicala generala,
8622 - Activitati de asistenta medicala specializata,
8623 -Activitati de asistenta stomatologica,
8690 – Alte activitati referitoare lasanatatea umana.”
𝐼𝑛 𝑐𝑎𝑧𝑢𝑙 𝑖𝑛 𝑐𝑎𝑟𝑒, 𝑖𝑛 𝑐𝑢𝑟𝑠𝑢𝑙 𝑎𝑛𝑢𝑙𝑢𝑖 𝑓𝑖𝑠𝑐𝑎𝑙, 𝑣𝑒𝑛𝑖𝑡𝑢𝑟𝑖𝑙𝑒 𝑟𝑒𝑎𝑙𝑖𝑧𝑎𝑡𝑒 𝑑𝑒 𝑜𝑚𝑖𝑐𝑟𝑜𝑖𝑛𝑡𝑟𝑒𝑝𝑟𝑖𝑛𝑑𝑒𝑟𝑒, 𝑑𝑒𝑝𝑎𝑠𝑒𝑠𝑐 𝑛𝑖𝑣𝑒𝑙𝑢𝑙 𝑑𝑒 60.000 𝑒𝑢𝑟𝑜, 𝑠𝑎𝑢 𝑚𝑖𝑐𝑟𝑜𝑖𝑛𝑡𝑟𝑒𝑝𝑟𝑖𝑛𝑑𝑒𝑟𝑒𝑎𝑖𝑛𝑐𝑒𝑝𝑒 𝑠𝑎 𝑑𝑒𝑠𝑓𝑎𝑠𝑜𝑎𝑟𝑒 𝑎𝑐𝑡𝑖𝑣𝑖𝑡𝑎𝑡𝑖𝑙𝑒 𝑝𝑟𝑒𝑣𝑎𝑧𝑢𝑡𝑒 𝑙𝑎 𝑙𝑖𝑡 𝑏 𝑑𝑒 𝑚𝑎𝑖 𝑠𝑢𝑠, 𝑖𝑛𝑐𝑒𝑝𝑎𝑛𝑑 𝑐𝑢𝑡𝑟𝑖𝑚𝑒𝑠𝑡𝑟𝑢𝑙 𝑖𝑛 𝑐𝑎𝑟𝑒 𝑠𝑒 𝑖𝑛𝑟𝑒𝑔𝑖𝑠𝑡𝑟𝑒𝑎𝑧𝑎 𝑎𝑠𝑡𝑓𝑒𝑙 𝑑𝑒 𝑠𝑖𝑡𝑢𝑎𝑡𝑖𝑖, 𝑒𝑠𝑡𝑒 𝑎𝑝𝑙𝑖𝑐𝑎𝑏𝑖𝑙𝑎 𝑐𝑜𝑡𝑎𝑑𝑒 𝑖𝑚𝑝𝑜𝑧𝑖𝑡𝑎𝑟𝑒 𝑑𝑒 3%.
𝐼𝑛 𝑠𝑖𝑡𝑢𝑎𝑡𝑖𝑎 𝑖𝑛 𝑐𝑎𝑟𝑒, 𝑖𝑛 𝑐𝑢𝑟𝑠𝑢𝑙 𝑎𝑛𝑢𝑙𝑢𝑖 𝑓𝑖𝑠𝑐𝑎𝑙, 𝑜 𝑚𝑖𝑐𝑟𝑜𝑖𝑛𝑡𝑟𝑒𝑝𝑟𝑖𝑛𝑑𝑒𝑟𝑒 𝑛𝑢 𝑚𝑎𝑖𝑑𝑒𝑠𝑓𝑎𝑠𝑜𝑎𝑟𝑎 𝑎𝑐𝑡𝑖𝑣𝑖𝑡𝑎𝑡𝑖𝑙𝑒 𝑝𝑟𝑒𝑣𝑎𝑧𝑢𝑡𝑒 𝑙𝑎 𝑙𝑖𝑡 𝑏 𝑠𝑖 𝑣𝑒𝑛𝑖𝑡𝑢𝑟𝑖𝑙𝑒 𝑛𝑢𝑑𝑒𝑝𝑎𝑠𝑒𝑠𝑐 𝑛𝑖𝑣𝑒𝑙𝑢𝑙 𝑑𝑒 60.000 𝑒𝑢𝑟𝑜, 𝑖𝑛𝑐𝑒𝑝𝑎𝑛𝑑 𝑐𝑢 𝑡𝑟𝑖𝑚𝑒𝑠𝑡𝑟𝑢𝑙 𝑖𝑛 𝑐𝑎𝑟𝑒 𝑠𝑒 𝑖𝑛𝑟𝑒𝑔𝑖𝑠𝑡𝑟𝑒𝑎𝑧𝑎 𝑎𝑠𝑡𝑓𝑒𝑙 𝑑𝑒𝑠𝑖𝑡𝑢𝑎𝑡𝑖𝑖, 𝑒𝑠𝑡𝑒 𝑎𝑝𝑙𝑖𝑐𝑎𝑏𝑖𝑙𝑎 𝑐𝑜𝑡𝑎 𝑑𝑒 𝑖𝑚𝑝𝑜𝑧𝑖𝑡𝑎𝑟𝑒 𝑑𝑒 1%.
𝐼𝑛 𝑠𝑖𝑡𝑢𝑎𝑡𝑖𝑎 𝑖𝑛 𝑐𝑎𝑟𝑒 𝑝𝑒𝑟𝑠𝑜𝑎𝑛𝑒𝑙𝑒 𝑗𝑢𝑟𝑖𝑑𝑖𝑐𝑒 𝑟𝑜𝑚𝑎𝑛𝑒 𝑐𝑎𝑟𝑒 𝑑𝑒𝑠𝑓𝑎𝑠𝑜𝑎𝑟𝑎 𝑎𝑐𝑡𝑖𝑣𝑖𝑡𝑎𝑡𝑖 𝑐𝑜𝑟𝑒𝑠𝑝𝑢𝑛𝑧𝑎𝑡𝑜𝑎𝑟𝑒 𝑐𝑜𝑑𝑢𝑟𝑖𝑙𝑜𝑟 𝐶𝐴𝐸𝑁 𝑝𝑟𝑒𝑣𝑎𝑧𝑢𝑡𝑒 𝑙𝑎 𝑝𝑐𝑡. 2 𝑑𝑒 𝑚𝑎𝑖 𝑠𝑢𝑠 𝑜𝑏𝑡𝑖𝑛 𝑣𝑒𝑛𝑖𝑡𝑢𝑟𝑖 𝑠𝑖𝑑𝑖𝑛 𝑎𝑙𝑡𝑒 𝑎𝑐𝑡𝑖𝑣𝑖𝑡𝑎𝑡𝑖 𝑖𝑛 𝑎𝑓𝑎𝑟𝑎 𝑐𝑒𝑙𝑜𝑟 𝑐𝑜𝑟𝑒𝑠𝑝𝑢𝑛𝑧𝑎𝑡𝑜𝑎𝑟𝑒 𝑎𝑐𝑒𝑠𝑡𝑜𝑟 𝑐𝑜𝑑𝑢𝑟𝑖 𝐶𝐴𝐸𝑁, 𝑐𝑜𝑡𝑎 𝑑𝑒𝑖𝑚𝑝𝑜𝑧𝑖𝑡𝑎𝑟𝑒 𝑑𝑒 3% 𝑠𝑒 𝑎𝑝𝑙𝑖𝑐𝑎 𝑠𝑖 𝑝𝑒𝑛𝑡𝑟𝑢 𝑣𝑒𝑛𝑖𝑡𝑢𝑟𝑖𝑙𝑒 𝑑𝑖𝑛 𝑎𝑐𝑒𝑠𝑡𝑒 𝑎𝑙𝑡𝑒 𝑎𝑐𝑡𝑖𝑣𝑖𝑡𝑎𝑡𝑖.
𝑀𝑖𝑐𝑟𝑜𝑖𝑛𝑡𝑟𝑒𝑝𝑟𝑖𝑛𝑑𝑒𝑟𝑖𝑙𝑒 𝑐𝑎𝑟𝑒 𝑑𝑒𝑣𝑖𝑛 𝑝𝑙𝑎𝑡𝑖𝑡𝑜𝑎𝑟𝑒 𝑑𝑒 𝑖𝑚𝑝𝑜𝑧𝑖𝑡 𝑝𝑒 𝑝𝑟𝑜𝑓𝑖𝑡 𝑐𝑎 𝑢𝑟𝑚𝑎𝑟𝑒 𝑎 𝑛𝑒𝑖𝑛𝑑𝑒𝑝𝑙𝑖𝑛𝑖𝑟𝑖𝑖 𝑐𝑜𝑛𝑑𝑖𝑡𝑖𝑖𝑙𝑜𝑟 𝑝𝑟𝑒𝑣𝑎𝑧𝑢𝑡𝑒 𝑖𝑛 𝐶𝑜𝑑𝑢𝑙 𝑓𝑖𝑠𝑐𝑎𝑙 𝑠𝑎𝑢 𝑐𝑎 𝑢𝑟𝑚𝑎𝑟𝑒 𝑎 𝑒𝑥𝑒𝑟𝑐𝑖𝑡𝑎𝑟𝑖𝑖 𝑜𝑝𝑡𝑖𝑢𝑛𝑖𝑖, 𝑐𝑜𝑚𝑢𝑛𝑖𝑐𝑎 𝑜𝑟𝑔𝑎𝑛𝑒𝑙𝑜𝑟 𝑓𝑖𝑠𝑐𝑎𝑙𝑒 𝑐𝑜𝑚𝑝𝑒𝑡𝑒𝑛𝑡𝑒 𝑖𝑒𝑠𝑖𝑟𝑒𝑎 𝑑𝑖𝑛 𝑠𝑖𝑠𝑡𝑒𝑚𝑢𝑙𝑑𝑒 𝑖𝑚𝑝𝑢𝑛𝑒𝑟𝑒 𝑝𝑒 𝑣𝑒𝑛𝑖𝑡𝑢𝑟𝑖𝑙𝑒 𝑚𝑖𝑐𝑟𝑜𝑖𝑛𝑡𝑟𝑒𝑝𝑟𝑖𝑛𝑑𝑒𝑟𝑖𝑙𝑜𝑟, 𝑝𝑎𝑛𝑎 𝑙𝑎 𝑑𝑎𝑡𝑎 𝑑𝑒 31 𝑚𝑎𝑟𝑡𝑖𝑒𝑖𝑛𝑐𝑙𝑢𝑠𝑖𝑣 𝑎 𝑎𝑛𝑢𝑙𝑢𝑖 𝑓𝑖𝑠𝑐𝑎𝑙 𝑢𝑟𝑚𝑎𝑡𝑜𝑟.