{"id":12072,"date":"2025-05-14T14:56:18","date_gmt":"2025-05-14T12:56:18","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=12072"},"modified":"2025-05-14T14:56:21","modified_gmt":"2025-05-14T12:56:21","slug":"au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-la-art-348-alin-11-si-la-art-435-alin-32-din-codul-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-la-art-348-alin-11-si-la-art-435-alin-32-din-codul-fiscal\/","title":{"rendered":"Au fost stabilite regulile referitoare la constituirea, actualizarea \u0219i eliberarea garan\u021biei prev\u0103zute la art. 348 alin. (1^1) \u0219i la art. 435 alin. (3^2) din Codul fiscal"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e0763e4b047\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p style=\"text-align: justify;\">Prin\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/295842\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Ordinul comun nr. 420\/1205\/2025<\/em><\/a><em>\u00a0al pre\u0219edintelui ANAF \u0219i al pre\u0219edintelui AVR<\/em> au fost stabilite regulile referitoare la constituirea, actualizarea \u0219i eliberarea garan\u021biei prev\u0103zute la art. 348 alin. (1^1) \u0219i la art. 435 alin. (3^2) din Legea nr. 227\/2015 privind Codul fiscal. \u00cen actul normativ se precizeaz\u0103 c\u0103 operatorii economici care se \u00eencadreaz\u0103 \u00een prevederile art. 375 alin. (1^1) sau ale art. 435 alin. (3^1) din Codul fiscal au obliga\u021bia depunerii unei garan\u021bii, calculat\u0103 la nivelul a 120% din...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=33561\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0763e4b754\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/05\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959.jpg\"  alt=\"au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/05\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/05\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959-393x295.jpg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/05\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959-320x240.jpg 320w\"   alt=\"au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Prin\u00a0Ordinul comun nr. 420\/1205\/2025\u00a0al pre\u0219edintelui ANAF \u0219i al pre\u0219edintelui AVR au fost stabilite regulile referitoare la constituirea, actualizarea \u0219i eliberarea garan\u021biei prev\u0103zute la art. 348 alin. (1^1) \u0219i la art. 435 alin. (3^2) din Legea [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":12073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/12072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=12072"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/12072\/revisions"}],"predecessor-version":[{"id":12075,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/12072\/revisions\/12075"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/12073"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=12072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=12072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=12072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}