joi, 1 iulie 2010

Alt show politic...

Ultimele 3 zile au adus modificari in fiscalitate. Mai exact a aparut editia 2010 a Codului Fiscal, precum si normele de aplicare actualizate ale acestuia. So… 

Modificat prin OUG 58/26 iunie 2010 si OUG 54/21 iunie 2010 privind combaterea evaziunii fiscale, Codul fiscal in vigoare de la 1 iulie 2010 aduce modificari importante in privinta impozitului pe venit, impozitului pe profit, impozitului pe dividende, a impozitelor si taxelor locale, a TVA-ului si accizelor, aplicabile incepand cu 1 iulie 2010 si respectiv 1 august 2010.

Fata de vechiul Cod Fiscal, varianta 2010 prevede:

I. Impozitul pe venit

         1. Recalificarea activitatilor care indeplinesc conditiile unei activitati salariale;
         2. Largirea bazei de impozitare

                - Impozitarea tichetelor cadou, de masa, de cresa si de vacanta;
                - Impozitarea platilor compensatorii;
                - Impozitarea veniturilor obtinute din dobanzi la depozitele la vedere/conturi curente de catre persoane fizice; Impozitarea veniturilor sub forma dobanzilor bonificate la depozitele clientilor constituite in baza legislatiei privind economisirea si creditarea in sistem colectiv pentru domeniul locativ;
                - Modificarea impunerii veniturilor obtinute din drepturi de autor

         3. Modificarea cotei de impunere pentru jocurile de noroc;
         4. Modificarea cotei de impunere anticipata a castigurilor din operatiuni de vanzare cumparare valuta la termen pe baza de contract, precum si orice alte operatiuni de acest gen, pentru persoane fizice rezidente;
         5. Modificarea cotelor de impozit, a procedurilor de declarare si plata pentru castigurile obtinute din transferul titlurilor de valoare, altele decat parti sociale si valori mobiliare in cazul societatilor inchise.

II. Impozitul pe veniturile nerezidentilor

         1. Impozitarea veniturilor obtinute din dobanzi la depozitele la vedere/conturi curente detinute de persoane nerezidente, a dobanzilor la depozitele la termen si/sau instrumente de economisire a persoanelor fizice nerezidente,precum si a veniturilor obtinute de nerezidenti din Romania din transferul instrumentelor financiare derivate.
         2. Unificarea cotei de impunere a veniturilor obtinute din transferul titlurilor de valoare altele decat partile sociale si valorile mobiliare in cadrul societatilor inchise;
         3. Modificarea cotei de impunere pentru jocurile de noroc;


IV. Impozitul pe profit si dividende

         1. Deductibilitatea pierderii fiscale inregistrata de un sediu permanent din strainatate;
         2. Neimpozitarea dividendelor acordate de persoanele juridice organelor administratiei publice care exercita drepturi si obligatii privind calitatea de actionar al statului la acele persoane juridice;
V. Impozite si taxe locale

      Taxa pe valoarea adaugata
         1. Majorarea TVA
         2. Infiintarea Registrului Operatorilor Intracomunitari incepand cu 1 august 2010;
                - Categorii de persoane obligate sa se inregistreze;Categorii de operatiuni intracomunitare pentru care este necesara inscrierea in acest registru;Modalitatea de inregistrare;
                - Sanctiuni si contraventii pentru neinregistrare;
         3. Aplicarea taxarii inverse livrarea de bunuri in interiorul tarii din urmatoarele categorii: cereale, plante tehnice, legume, fructe, carne, zahar, faina, paine si produse de panificatie, astfel cum sunt stabilite prin ordin al ministrului finantelor publice.

Legislatia fiscala sufera modificari majore existand probabilitatea de a omite ceva, de a lucra cu date perimate sau incorecte ceea ce automat inseamna pentru dvs. amenda din partea Fiscului!
Take care!


Anonim spunea...

oh oh this is v serious stuff, no one can escape from tax even after death the taxman will come after you.

BTW very nice page layout too, the colour mix is very appealing. Is that you on the left in "Manga" style. Muza-Chan has done one on her own self, going to be her new mascot too.

Dyeve on 3 iulie 2010, 21:20 spunea...


Muza is a sweet, sweet lady! I like her from biggining.
I'm glad that you like my new template..just wanted to ask you that.:P I have to wrk on this one too. I hate that..

Here is something funny and a real letter which somebody posted to the Taxation office in
IRELAND explaining why they had not paid Tax for several years.
This is alleged to be the actual text of a letter received by the Revenue Commissioners from a Co. Longford, Eire farmer in reply to an income tax demand. :)

Dear Sirs,

Your letter arrived this morning in an open envelope and it would have
given the son and myself pleasure had it not revived in us a melancholy
reflection of what has gone before.
You say you thought the account could have been

settled long ago, and you could not understand why it hadn't.

Well, here are the reasons:
In 1987 I purchased a hay shed on credit.
In 1988 I bought a combine harvester, a manure spreader, two horses, a
double barrel shifter, two cows and ten razor back pigs, also on credit. In 1989 the fucking hay shed burnt to the ground leaving not a damn thing.
I got no insurance either as the fucking premium had lapsed.
One of the horses went lame and I loaned the other one to my brother who starved the poor cunt to death.

In 1990 my father died and my brother was put away when he tried to
marry one of his sheep named Hilda.
A knacker got my daughter pregnant and I had to pay him a grand to stop him becoming one of my relatives.

In 1991 my son got the mumps which spread to his balls and he had to be castrated to save his life.
Later in the year I went fishing on the
Shannon and the fucking boat overturned, drowning two of my sons, neither being the fucking ejit who was by now wearing his sisters make-up and dresses.
Not long after he emigrated to America with the new parish priest.
They are now married and trying for children.
In 1992 my wife ran away with a pig jobber from Drumlish and left me with new born twins as a souvenir and I had to get a housekeeper,
so I married her to keep down expenses.
I had a hell of a job
getting her pregnant (to qualify for more children's allowance).
I went to see the doctor. He advised me to create some excitement at the crucial moment so that night I brought my shotgun to bed and when I thought the moment was right I leaned out of bed and shot both barrels through the window,
the wife shit the bed, I ruptured myself, and the next morning I found I had blown both doors off the barn, shot my best dairy cow and killed the fucking knackerer who was in the hay loft with my daughter trying to get more money out of me,
which he did because I had to pay for the fucker's funeral expenses.

The next year, 1993, someone cut the balls off my prize bull, poisoned
the water, and set fire to the house.
I was bolloxed and took to the drink
and did not stop until all I had left was a pocket
watch and a weak bladder.
Winding the watch and running for a piss kept me busy for a time.

This year I took heart again and bought (on the hire purchase) a
bulldozer, tractor and trailer and a new bull.
Then the Shannon flooded and washed the fucking lot away, my second wife got V.D. from a land inspector and my last surviving son died from wiping his arse on a poisoned rabbit I had put down
for dogs who were worrying the sheep.
It surprises me very much that you say
you will cause trouble if I don't pay up.
If you can think of anything
I've missed I should like to know about it. Trying to get money out of me
will be like trying to poke butter up a hedgehog's hole with a red hot needle.
I'm praying for a cloud of cat's shit to pass your way and I hope it will fall on you and the bastards in your office who sent me this final demand.

Yours for more credit

John Murphy.

Hope you like it.
Thx Hans!


Will on 5 iulie 2010, 13:34 spunea...

Hi Dyeve.
I must say i really,really like your new look!:)
Nice to see you back!
Have a great week!

Dyeve on 6 iulie 2010, 11:57 spunea...


Thank you. Of course, how I couldn't?! I'm glad that you like my new (hundred..) themplate. :P

A Sunny Day for you!



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