{"id":2127710,"date":"2026-09-03T14:44:32","date_gmt":"2026-09-03T11:44:32","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=2127710"},"modified":"2026-09-03T14:44:32","modified_gmt":"2026-09-03T11:44:32","slug":"anaf-schimba-regulile-privind-datoriile-fiscale-cand-poate-fi-obligata-o-alta-persoana-sa-plateasca","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=2127710","title":{"rendered":"ANAF schimb\u0103 regulile privind datoriile fiscale. C\u00e2nd poate fi obligat\u0103 o alt\u0103 persoan\u0103 s\u0103 pl\u0103teasc\u0103"},"content":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/cdn.adh.reperio.news\/image-8\/82e1cd65-7e77-4b67-96b4-1137d48e15e6\/index.png?p=f%3Djpeg%26w%3D1200%26h%3D630%26r%3Dcover&#8221;]<\/p>\n<article class=\"svelte-x63bga\">\n<nav>\n<ul class=\"breadcrump svelte-1pk9a69\">\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/\" title=\"Adev\u0103rul\" class=\"svelte-1pk9a69\">Home<\/a><\/li>\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/economie\" class=\"svelte-1pk9a69\">Economie<\/a><\/li>\n<li class=\"svelte-1pk9a69\"><a href=\"https:\/\/adevarul.ro\/economie\/anaf-schimba-regulile-privind-datoriile-fiscale-2553939.html\" class=\"svelte-1pk9a69\">ANAF schimb\u0103 regulile privind datoriile fiscale. C\u00e2nd poate fi obligat\u0103 o alt\u0103 persoan\u0103 s\u0103 pl\u0103teasc\u0103<\/a><\/li>\n<\/ul>\n<\/nav>\n<p><main class=\"svelte-x63bga\"><\/p>\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune o procedur\u0103 nou\u0103 pentru stabilirea r\u0103spunderii solidare \u00een cazul datoriilor fiscale. Proiectul de ordin, aflat \u00een transparen\u021b\u0103 decizional\u0103, introduce reguli mai clare privind identificarea persoanelor care pot fi obligate s\u0103 r\u0103spund\u0103 al\u0103turi de debitor \u0219i stabile\u0219te mai precis pa\u0219ii pe care trebuie s\u0103 \u00eei urmeze organul fiscal \u00eenainte de emiterea unei decizii.<\/p>\n<div class=\"container-image  svelte-1xbw4f3\"><source type=\"image\/webp\" srcset=\"https:\/\/cdn.adh.reperio.news\/image-8\/82e1cd65-7e77-4b67-96b4-1137d48e15e6\/index.png?p=a%3D1%26co%3D1.05%26w%3D1400%26h%3D750%26r%3Dcontain%26f%3Dwebp 1400w\" media=\"(min-width: 1400px)\" \/><\/p>\n<div class=\"caption svelte-1xbw4f3\"><span class=\"captionText svelte-1xbw4f3\">ANAF schimb\u0103 regulile privind datoriile fiscale <span class=\"source svelte-1xbw4f3\">Foto: arhiv\u0103<\/span><\/span><\/div>\n<\/div>\n<p>R\u0103spunderea solidar\u0103 este mecanismul prin care, \u00een anumite situa\u021bii prev\u0103zute de lege, o alt\u0103 persoan\u0103 poate fi obligat\u0103 s\u0103 r\u0103spund\u0103 \u00eempreun\u0103 cu debitorul pentru <a href=\"https:\/\/adevarul.ro\/economie\/anaf-schimba-regulile-inspectorii-care-prind-2553841.html\" target=\"_blank\">anumite obliga\u021bii fiscale restante. <\/a>Procedura nu poate fi \u00eens\u0103 aplicat\u0103 automat doar pentru c\u0103 o persoan\u0103 are o anumit\u0103 calitate sau o leg\u0103tur\u0103 cu firma ori cu debitorul.<\/p>\n<p>Potrivit ANAF, este necesar\u0103 analizarea situa\u021biei concrete \u0219i verificarea \u00eendeplinirii condi\u021biilor prev\u0103zute de legisla\u021bia fiscal\u0103.<\/p>\n<p>ANAF arat\u0103 c\u0103 procedura utilizat\u0103 \u00een prezent dateaz\u0103 din 2014 \u0219i a fost elaborat\u0103 \u00een baza vechiului Cod de procedur\u0103 fiscal\u0103. \u00centre timp, acesta a fost abrogat, iar cadrul legal \u00een vigoare este reprezentat de Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103.<\/p>\n<p>Noua procedur\u0103 urm\u0103re\u0219te, astfel, adaptarea modului de lucru al administra\u021biei fiscale la cadrul legislativ actual \u0219i stabilirea unor reguli mai clare pentru analizarea cazurilor \u00een care poate fi atras\u0103 r\u0103spunderea solidar\u0103.<\/p>\n<p>Unul dintre obiective este reducerea riscului ca mecanismul s\u0103 fie aplicat formal, pornind doar de la calitatea unei persoane sau de la leg\u0103tura acesteia cu debitorul.<\/p>\n<h2>Ce trebuie s\u0103 fac\u0103 ANAF \u00eenainte de a stabili a cui e r\u0103spunderea<\/h2>\n<p>Proiectul stabile\u0219te mai clar etapele pe care organul fiscal trebuie s\u0103 le parcurg\u0103 \u00eenainte de emiterea unei decizii de atragere a r\u0103spunderii solidare.<\/p>\n<p>Persoana vizat\u0103 trebuie mai \u00eent\u00e2i identificat\u0103 \u00een func\u021bie de situa\u021bia concret\u0103 analizat\u0103. ANAF urmeaz\u0103 s\u0103 verifice documentele \u0219i informa\u021biile disponibile \u0219i s\u0103 utilizeze datele existente \u00een bazele sale de date pentru stabilirea situa\u021biei de fapt.<\/p>\n<p>Un alt element prev\u0103zut explicit este dreptul persoanei vizate de a fi audiat\u0103. Aceasta poate consulta documenta\u021bia aflat\u0103 la dosar \u0219i poate transmite obiec\u021bii, preciz\u0103ri sau un punct de vedere \u00een scris.<\/p>\n<p>Documentele \u0219i argumentele prezentate trebuie analizate de organul fiscal \u00eenainte de emiterea unei eventuale decizii.<\/p>\n<p>Astfel, procedura propus\u0103 pune accent pe analiza individual\u0103 a fiec\u0103rui caz, nu doar pe existen\u021ba unei rela\u021bii \u00eentre persoana vizat\u0103 \u0219i debitor.<\/p>\n<h2>R\u0103spunderea nu se stabile\u0219te doar pe baza calit\u0103\u021bii persoanei<\/h2>\n<p>Potrivit ANAF, simplul fapt c\u0103 o persoan\u0103 are o anumit\u0103 calitate \u00een raport cu un debitor nu este suficient, \u00een sine, pentru stabilirea r\u0103spunderii solidare.<\/p>\n<p>Organul fiscal trebuie s\u0103 verifice faptele, documentele \u0219i condi\u021biile prev\u0103zute de lege \u0219i s\u0103 fundamenteze decizia pe situa\u021bia concret\u0103 analizat\u0103.<\/p>\n<p>ANAF subliniaz\u0103 c\u0103 r\u0103spunderea solidar\u0103 poate fi atras\u0103 numai \u00een condi\u021biile stabilite de legisla\u021bia fiscal\u0103 \u0219i cu respectarea dreptului persoanei vizate de a-\u0219i prezenta punctul de vedere.<\/p>\n<p>Noua procedur\u0103 urm\u0103re\u0219te astfel ca decizia de atragere a r\u0103spunderii s\u0103 fie fundamentat\u0103 pe elementele concrete ale fiec\u0103rui caz \u0219i s\u0103 ofere persoanei vizate posibilitatea de a prezenta documente \u0219i explica\u021bii \u00eenainte de luarea deciziei.<\/p>\n<p>Proiectul de ordin al pre\u0219edintelui ANAF privind noua Procedur\u0103 de atragere a r\u0103spunderii solidare a fost publicat \u00een <a href=\"https:\/\/adevarul.ro\/economie\/anaf-pregateste-o-noua-procedura-pentru-cei-care-2551959.html\" target=\"_blank\">transparen\u021b\u0103 decizional\u0103.<\/a><\/p>\n<p><\/main><\/p>\n<footer class=\"svelte-x63bga\">\n<div class=\"related-wrap related-footer svelte-78g0vl\"><span class=\"related-label svelte-78g0vl\">Cite\u0219te \u0219i<\/span><a class=\"related svelte-78g0vl\" data-gtrack=\"{&quot;event&quot;:&quot;utm_click&quot;,&quot;data&quot;:{&quot;event_category&quot;:&quot;article_related&quot;}}\" href=\"https:\/\/adevarul.ro\/economie\/economia-in-era-digitala\/fiscul-vede-tot-mai-mult-din-activitatea-firmelor-2551114.html\" title=\"Alt articol de interes pentru tine\"><img decoding=\"async\" class=\"thumb svelte-78g0vl\" src=\"https:\/\/cdn.adh.reperio.news\/image-8\/82e1cd65-7e77-4b67-96b4-1137d48e15e6\/index.png?p=f%3Dwebp%26w%3D120%26h%3D80%26r%3Dcover%26a%3D0\" alt loading=\"lazy\" width=\"80\" height=\"54\"><span class=\"title svelte-78g0vl\">Fiscul vede tot mai mult din activitatea firmelor. Ce date ajung automat la ANAF \u0219i ce se schimb\u0103 pentru companii<\/span><\/a><a class=\"related svelte-78g0vl\" data-gtrack=\"{&quot;event&quot;:&quot;utm_click&quot;,&quot;data&quot;:{&quot;event_category&quot;:&quot;article_related&quot;}}\" href=\"https:\/\/adevarul.ro\/economie\/anaf-pregateste-o-noua-procedura-pentru-cei-care-2551959.html\" title=\"Alt articol de interes pentru tine\"><img decoding=\"async\" class=\"thumb svelte-78g0vl\" src=\"https:\/\/cdn.adh.reperio.news\/image-6\/60d3c7b3-86d0-4454-8abd-f88c09e3619f\/index.jpeg?p=f%3Dwebp%26w%3D120%26h%3D80%26r%3Dcover%26a%3D0\" alt loading=\"lazy\" width=\"80\" height=\"54\"><span class=\"title svelte-78g0vl\">ANAF preg\u0103te\u0219te o nou\u0103 procedur\u0103 pentru cei care nu \u0219i-au declarat contribu\u021biile sociale. Fiscul ar putea calcula din oficiu sumele datorate<\/span><\/a><a class=\"related svelte-78g0vl\" data-gtrack=\"{&quot;event&quot;:&quot;utm_click&quot;,&quot;data&quot;:{&quot;event_category&quot;:&quot;article_related&quot;}}\" href=\"https:\/\/adevarul.ro\/economie\/anaf-schimba-regulile-inspectorii-care-prind-2553841.html\" title=\"Alt articol de interes pentru tine\"><img decoding=\"async\" class=\"thumb svelte-78g0vl\" src=\"https:\/\/cdn.adh.reperio.news\/image-6\/6269d394-f758-4475-b2b6-985ee727b983\/index.jpeg?p=f%3Dwebp%26w%3D120%26h%3D80%26r%3Dcover%26a%3D0\" alt loading=\"lazy\" width=\"80\" height=\"54\"><span class=\"title svelte-78g0vl\">ANAF schimb\u0103 regulile: inspectorii care prind evazioni\u0219tii vor fi recompensa\u021bi, cei care nu performeaz\u0103 pot pierde bani din salariu<\/span><\/a><\/div>\n<div class=\"meta svelte-x63bga\">\n<div class=\"authors svelte-x63bga\"><span class=\"names svelte-x63bga\"><a href=\"https:\/\/adevarul.ro\/author\/1662\" rel=\"author\" class=\"svelte-x63bga\">Afrodita Cicovschi<\/a><\/span><\/p>\n<div class=\"_hydratable\" data-props=\"%7B%22showLive%22%3Atrue%7D\" data-context=\"%7B%22parentBlockColumnCount%22%3A%7B%22value%22%3A0%2C%22type%22%3A%22store%2Freadable%22%7D%2C%22parentBlockBackgroundColor%22%3A%7B%22type%22%3A%22store%2Freadable%22%7D%7D\" data-component=\"ShareButton\">\n<div class=\"shareButtons svelte-itwbrr\">\n<div class=\"liveSessions metaFont svelte-1maxmbf\"><span class=\"value svelte-1maxmbf\">1<\/span> live <\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"tags svelte-1l3vwp1\"><span class=\"tags-label metaFont svelte-1l3vwp1\">Cite\u0219te mai multe despre<\/span><\/p>\n<div class=\"tags-list svelte-1l3vwp1\"><a href=\"https:\/\/adevarul.ro\/tag\/anaf\" title=\"Ultimele \u0219tiri despre anaf\" class=\"tag-pill svelte-1l3vwp1\">anaf<\/a><a href=\"https:\/\/adevarul.ro\/tag\/debitor\" title=\"Ultimele \u0219tiri despre debitor\" class=\"tag-pill svelte-1l3vwp1\">debitor<\/a><a href=\"https:\/\/adevarul.ro\/tag\/datorii%20fiscale\" title=\"Ultimele \u0219tiri despre datorii fiscale\" class=\"tag-pill svelte-1l3vwp1\">datorii fiscale<\/a><\/div>\n<\/div>\n<\/div>\n<p><a class=\"moreFromCategory svelte-x63bga\" href=\"https:\/\/adevarul.ro\/economie\" title=\"Economie\">Mai multe din <strong class=\"svelte-x63bga\">Economie<\/strong> \u203a<\/a><\/footer>\n<\/article>\n<p>[analyse_source url=&#8221;https:\/\/adevarul.ro\/economie\/anaf-schimba-regulile-privind-datoriile-fiscale-2553939.html&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/cdn.adh.reperio.news\/image-8\/82e1cd65-7e77-4b67-96b4-1137d48e15e6\/index.png?p=f%3Djpeg%26w%3D1200%26h%3D630%26r%3Dcover&#8221;] Home Economie ANAF schimb\u0103 regulile privind datoriile fiscale. C\u00e2nd poate fi obligat\u0103 o alt\u0103 persoan\u0103 s\u0103 pl\u0103teasc\u0103 Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune o procedur\u0103 nou\u0103 pentru stabilirea r\u0103spunderii solidare \u00een cazul datoriilor fiscale. Proiectul de ordin, aflat \u00een transparen\u021b\u0103 decizional\u0103, introduce reguli mai clare privind identificarea persoanelor care pot fi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[89],"tags":[19,226],"class_list":["post-2127710","post","type-post","status-publish","format-standard","hentry","category-romania","tag-adevarul","tag-crawlmanager"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2127710","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=2127710"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2127710\/revisions"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2127710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2127710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2127710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}