{"id":1299508,"date":"2026-01-16T09:28:33","date_gmt":"2026-01-16T06:28:33","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=1299508"},"modified":"2026-01-16T09:28:33","modified_gmt":"2026-01-16T06:28:33","slug":"anaf-poate-stabili-din-oficiu-cas-si-cass-cui-se-aplica-si-in-ce-conditii-care-e-procedura-si-cum-se-poate-contesta-suceavalive","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=1299508","title":{"rendered":"ANAF poate stabili din oficiu CAS \u0219i CASS. Cui se aplic\u0103 \u0219i \u00een ce condi\u021bii, care e procedura \u0219i cum se poate contesta &#8211; SuceavaLIVE"},"content":{"rendered":"<article id=\"post-285533\" class=\"clearfix post-285533 post type-post status-publish format-standard has-post-thumbnail hentry category-comunicate\">\n<header id=\"cb-standard-featured\">\n<div class=\"cb-mask\"><img decoding=\"async\" width=\"750\" height=\"400\" src=\"https:\/\/analyse.optim.biz\/wp-content\/uploads\/2026\/01\/caradvice-com_-au-calculator-taxe-impozite-fisc-anaf-1000x600-1-750x400-1.jpg\" class=\"cb-fi-standard wp-post-image\" loading=\"lazy\" title=\"caradvice-com_-au-calculator-taxe-impozite-fisc-anaf-1000x600-1-750x400-1\"><\/div>\n<div id=\"cb-fis-wrap\" class=\"cb-entry-header cb-fis cb-style-standard\"><span class=\"cb-title-fi\"><\/p>\n<h1 class=\"entry-title cb-entry-title cb-single-title\">ANAF poate stabili din oficiu CAS \u0219i CASS. Cui se aplic\u0103 \u0219i \u00een ce condi\u021bii, care e procedura \u0219i cum se poate contesta<\/h1>\n<div class=\"cb-byline cb-font-header\">\n<div class=\"cb-date cb-byline-element\"><time datetime=\"2026-01-16\">16 ianuarie 2026<\/time><\/div>\n<\/div>\n<p><\/span><\/div>\n<\/header>\n<section class=\"cb-entry-content entry-content clearfix\">\n<p><span>Ordinul 2.735 din 23 decembrie 2025, emis de pre\u0219edintele ANAF \u0219i publicat \u00een Monitorul Oficial \u00een 14 ianuarie, aprob\u0103 procedura prin care Fiscul poate stabili din oficiu contribu\u021bia de asigur\u0103ri sociale (CAS) \u0219i contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate (CASS) pentru persoane fizice care nu \u0219i-au \u00eendeplinit obliga\u021biile declarative (declara\u021bia unic\u0103) pentru anul 2024.<\/span><\/p>\n<p><span>C\u00e2nd se aplic\u0103 procedura<\/span><br \/><span>Procedura se aplic\u0103 atunci c\u00e2nd o persoan\u0103 fizic\u0103 avea obliga\u021bia s\u0103 declare CAS \u0219i\/sau CASS (de regul\u0103 prin Declara\u021bia unic\u0103), dar nu a f\u0103cut-o pentru anul fiscal 2024.\u00a0<\/span><\/p>\n<p><span>Stabilirea din oficiu se face \u00een perioada de prescrip\u021bie a dreptului ANAF de a stabili crean\u021be fiscale.\u00a0Nu se aplic\u0103 pentru perioadele pentru care contribuabilul a fost deja supus inspec\u021biei fiscale.\u00a0<\/span><\/p>\n<p><span>Cui i se aplic\u0103<\/span><br \/><span>1) Pentru CAS (pensie)<\/span><\/p>\n<p><span>\u00cen principal, vizeaz\u0103 persoanele fizice care:<\/span><\/p>\n<ul>\n<li><span>au realizat venituri din activit\u0103\u021bi independente \u0219i\/sau drepturi de proprietate intelectual\u0103 pentru care se datoreaz\u0103 CAS;<\/span><\/li>\n<li><span>au estimat ini\u021bial sub plafon, dar venitul realizat ajunge cel pu\u021bin la 12 salarii minime brute (la reperul legal folosit de procedur\u0103);<\/span><\/li>\n<li><span>nu au declarat CAS datorat\u0103.<\/span><\/li>\n<\/ul>\n<p><span>Procedura mai acoper\u0103 \u0219i situa\u021bii cu venituri asimilate salariilor ob\u021binute din str\u0103in\u0103tate (de exemplu remunera\u021bii\/indemniza\u021bii pentru func\u021bii de tip administratori, membri CA\/CS etc.), dac\u0103 persoana nu le-a declarat corespunz\u0103tor pentru CAS.<\/span><\/p>\n<p><span><strong>2) Pentru CASS (s\u0103n\u0103tate)<\/strong><\/span><\/p>\n<p><span>Vizeaz\u0103 persoane fizice care au ob\u021binut venituri (de exemplu din activit\u0103\u021bi independente, dar \u0219i din alte categorii prev\u0103zute de Codul fiscal) \u0219i nu au declarat CASS datorat\u0103.\u00a0<\/span><\/p>\n<p><span>\u00cen esen\u021b\u0103, ANAF competent este cel de la domiciliul fiscal (sau unde locuie\u0219ti efectiv, dac\u0103 difer\u0103), iar pentru persoanele f\u0103r\u0103 domiciliu fiscal \u00een Rom\u00e2nia \u2013 organul fiscal stabilit potrivit legii.<\/span><\/p>\n<p><span>Cum se face calculul CAS stabilit din oficiu<\/span><br \/><span>ANAF estimeaz\u0103 baza anual\u0103 de calcul \u00een trepte (de exemplu, la nivelul a 12 sau 24 salarii minime brute, \u00een func\u021bie de veniturile realizate, conform procedurii). CAS se determin\u0103 prin aplicarea cotei prev\u0103zute \u00een Codul fiscal peste baza estimat\u0103.<\/span><\/p>\n<p><span>La stabilirea sumei de plat\u0103, se \u021bine contde CAS re\u021binut la surs\u0103 de pl\u0103titori (de exemplu la unele venituri din drepturi de autor \/ activitate sportiv\u0103, \u00een condi\u021biile procedurii).\u00a0<\/span><\/p>\n<h3><span>Cum se face calculul CASS stabilit din oficiu<\/span><\/h3>\n<p><span>Pentru anumite situa\u021bii, baza poate fi estimat\u0103 la nivelul a 6 salarii minime brute, iar \u00een alte cazuri se estimeaz\u0103 \u00een func\u021bie de venitul net\/brut realizat sau alte repere, cu plafon\u0103ri \u0219i trepte (de exemplu\u00a0 6\/12\/24 salarii minime, dup\u0103 caz) \u0219i un plafon maximal prev\u0103zut \u00een procedur\u0103.<\/span><\/p>\n<p><span>CASS se determin\u0103 prin aplicarea cotei din Codul fiscal asupra bazei estimate, \u021bin\u00e2nd cont, unde e cazul, de CASS re\u021binut\u0103 la surs\u0103.<\/span><\/p>\n<h3><span>Care sunt etapele procedurii<\/span><\/h3>\n<ul>\n<li><span>dentificarea contribuabililor pe baza informa\u021biilor din eviden\u021bele ANAF (formulare\/depuneri existente \u0219i alte date fiscale).<\/span><\/li>\n<li><span>\u00centocmirea listelor \u0219i eliminarea persoanelor care, de fapt, au declarat corect, au re\u021bineri la surs\u0103 relevante ori se \u00eencadreaz\u0103 \u00een excep\u021bii (ex. anumite situa\u021bii de pensionari \/ sisteme proprii, conform procedurii).<\/span><\/li>\n<li><span>ANAF trimite notificare \u0219i stabile\u0219te un termen pentru audiere.\u00a0<\/span><\/li>\n<li><span>Dac\u0103, dup\u0103 notificare, contribuabilul depune declara\u021bia \u0219i \u00ee\u0219i \u00eendepline\u0219te obliga\u021biile, poate fi scos din list\u0103 (procedura prevede un termen de 15 zile de la comunicarea notific\u0103rii pentru aceast\u0103 etap\u0103).<\/span><\/li>\n<\/ul>\n<p><span>Dac\u0103 nu se rezolv\u0103, ANAF face estimarea bazei, \u00eentocme\u0219te un referat de estimare, emite Decizia privind stabilirea din oficiu a CAS \u0219i CASS.<\/span><\/p>\n<h3><span>Termene de plat\u0103 \u0219i ce \u00eenseamn\u0103 decizia<\/span><\/h3>\n<p><span>Decizia de impunere din oficiu este titlu de crean\u021b\u0103 \u0219i constituie \u00een\u0219tiin\u021bare de plat\u0103.<\/span><\/p>\n<p><span>Termenul de plat\u0103 depinde de data comunic\u0103rii deciziei:<\/span><\/p>\n<ul>\n<li>\n<ul>\n<li><span>dac\u0103 este comunicat\u0103 \u00eentre 1\u201315 ale lunii: termenul este p\u00e2n\u0103 la 5 a lunii urm\u0103toare;<\/span><\/li>\n<li><span>dac\u0103 este comunicat\u0103 \u00eentre 16\u201331: termenul este p\u00e2n\u0103 la 20 a lunii urm\u0103toare.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span>Pentru contribu\u021biile datorate se pot calcula \u0219i obliga\u021bii accesorii, potrivit legii.<\/span><\/p>\n<h3><span>Cum se poate anula decizia (dac\u0103 te conformezi)<\/span><\/h3>\n<p><span>Procedura prevede c\u0103, dac\u0103 depui Declara\u021bia unic\u0103 pentru obliga\u021biile stabilite din oficiu, \u00een termen de 60 de zile de la comunicarea deciziei, decizia se desfiin\u021beaz\u0103\/anuleaz\u0103 (conform mecanismului din ordin \u0219i procedur\u0103).<\/span><\/p>\n<p><span>De asemenea, exist\u0103 anulare \u0219i dac\u0103, ulterior, contribuabilul dovede\u0219te cu documente c\u0103 nu datora CAS\/CASS (de exemplu, situa\u021bii de aplicare a legisla\u021biei altui stat \u00een domeniul securit\u0103\u021bii sociale, \u00een condi\u021biile instrumentelor aplicabile).<\/span><\/p>\n<h3><span>Cum se contest\u0103<\/span><\/h3>\n<p><span>Decizia poate fi contestat\u0103 \u00een 45 de zile de la data comunic\u0103rii, la organul fiscal competent, prin contesta\u021bie administrativ\u0103, \u00een condi\u021biile Codului de procedur\u0103 fiscal\u0103, relateaz\u0103 <a href=\"https:\/\/www.antena3.ro\/economic\/anaf-poate-stabili-din-oficiu-cas-si-cass-cui-se-aplica-si-in-ce-conditii-care-e-procedura-si-cum-se-poate-contesta-773684.html\" target=\"_blank\" rel=\"noopener\">a3.ro<\/a>.<\/span><\/p>\n<p>\u00a0<\/p>\n<\/section>\n<footer class=\"article-footer\">\n<div class=\"cb-social-sharing cb-post-footer-block cb-beside clearfix\">\n<div class=\"cb-title-subtle\">Share On:<\/div>\n<div class=\"cb-twitter\"><a href=\"https:\/\/twitter.com\/share\" class=\"twitter-share-button\" data-dnt=\"true\" data-count=\"horizontal\">Tweet<\/a><\/div>\n<\/div>\n<div id=\"cb-previous-next-links\" class=\"cb-post-footer-block clearfix\">\n<div id=\"cb-previous-link\"><a href=\"https:\/\/suceavalive.ro\/pensiile-magistratilor-amanate-a-patra-oara-de-ccr-sedinta-a-durat-20-de-minute-urmatoarea-pe-11-februarie\/\" rel=\"prev\">Pensiile magistra\u0163ilor, am\u00e2nate a patra oar\u0103 de CCR. \u0218edin\u0163a a durat 20 de minute; 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Cui se aplic\u0103 \u0219i \u00een ce condi\u021bii, care e procedura \u0219i cum se poate contesta 16 ianuarie 2026 Ordinul 2.735 din 23 decembrie 2025, emis de pre\u0219edintele ANAF \u0219i publicat \u00een Monitorul Oficial \u00een 14 ianuarie, aprob\u0103 procedura prin care Fiscul poate stabili din oficiu contribu\u021bia de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1299513,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[89],"tags":[173],"class_list":["post-1299508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-romania","tag-suceavalive-ro"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/1299508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1299508"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/1299508\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/media\/1299513"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1299508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1299508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1299508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}