{"id":2944,"date":"2023-12-21T16:18:43","date_gmt":"2023-12-21T16:18:43","guid":{"rendered":"https:\/\/3d2wuwbvcct.preview.infomaniak.website\/?page_id=2944"},"modified":"2023-12-22T09:24:12","modified_gmt":"2023-12-22T09:24:12","slug":"changes-in-accounting-law","status":"publish","type":"page","link":"https:\/\/tgs-romania.com\/ro\/news\/changes-in-accounting-law\/","title":{"rendered":"Modific\u0103ri ale legisla\u021biei contabile"},"content":{"rendered":"<p><strong style=\"color: orange;\"><u>Legea contabilit\u0103\u021bii nr. 82\/1991 prevede urm\u0103toarele modific\u0103ri<\/u><\/strong>:<\/p>\n\n\n\n<p>\u2b9a Cre\u0219terea semnificativ\u0103 a amenzilor prev\u0103zute pentru nerespectarea reglement\u0103rilor din legea contabilit\u0103\u021bii.<\/p>\n\n\n\n<p>\u2b9a O entitate f\u0103r\u0103 scop patrimonial care prime\u0219te sponsoriz\u0103ri sau redirec\u021bion\u0103ri din impozitul pe profit\/venituri etc. trebuie s\u0103 depun\u0103 o declara\u021bie anexat\u0103 la situa\u021biile financiare anuale, \u00een care s\u0103 detalieze sumele primite \u0219i modul \u00een care au fost utilizate. Pentru nedepunerea acestei declara\u021bii, sanc\u021biunea este o amend\u0103 cuprins\u0103 \u00eentre 20.000 lei \u0219i 30.000 lei, indiferent de suma primit\u0103 sub form\u0103 de sponsorizare\/redirec\u021bionare.<\/p>\n\n\n\n<p>\u2b9a Pentru neefectuarea inventarierii, amenda anterioar\u0103 era cuprins\u0103 \u00eentre 400 \u0219i 5.000 de lei, care a crescut la o amend\u0103 de la 3.000 la 20.000 de lei, doar pentru lipsa documentelor, chiar dac\u0103 gestiunea poate fi corect\u0103.<\/p>","protected":false},"excerpt":{"rendered":"<p>Accounting Law no. 82\/1991 provides the following changes: \u2b9a Significant increase in the fines provided for non-compliance with the regulations of the accounting law. \u2b9a An entity with no patrimonial purpose that receives sponsorships or redirections from profit\/income tax, etc. must submit a declaration attached to the annual financial statements, which will detail the amounts [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":12,"menu_order":18,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2944","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/pages\/2944","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/comments?post=2944"}],"version-history":[{"count":2,"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/pages\/2944\/revisions"}],"predecessor-version":[{"id":2957,"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/pages\/2944\/revisions\/2957"}],"up":[{"embeddable":true,"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/pages\/12"}],"wp:attachment":[{"href":"https:\/\/tgs-romania.com\/ro\/wp-json\/wp\/v2\/media?parent=2944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}