Codul Fiscal

Modifica in norme metodologice:

Pct. 49^2

 

Abroga in norme metodologice:

Pct. 21^3, liniuta a doua

 

Introduce in norme metodologice:

Pct. 23, lit. k)

Pct. 53^1

Pct. 56^2

Modifica in norme metodologice:

Pct. 39^1

Pct. 152, liniuta a 3-a

 

Introduce in norme metodologice:

Pct. 4^1, lin. a 4-a si a 5-a

Pct. 4^2

Pct. 144^2.1

Modifica in norme metodologice:

Pct. 9^6, lit. a) si d)

 

Introduce in norme metodologice:

Pct. 13, alin. (4^1)

Modifica in norme metodologice:

Pct. 45^1

Pct. 61, 62, 66, 67, 80, 80^1

Modifica in norme metodologice:

Pct. 72, alin. (4), lit. e)

Pct. 84, alin. (4^1), lit. c), d), e), j), m) si o)

Pct. 108, alin. (8^1), lit. c), d), e), j), m) si o)

Pct. 111, alin. (2), (3), (4)

 

Introduce in norme metodologice:

Pct. 84, alin. (4^1), lit. i^1), o^1) si o^2)

Pct. 90, subpct. 90.1, alin. (8^1)

Pct. 108, alin. (8^1), lit. e^1), i^1), o^1) si o^2)

Pct. 111, alin. (3^1), (3^2), (12^1)

Pct. 120, subpct. 120.5

Modifica in norme metodologice:

Pct. 15, alin. (1)

Pct. 52, alin. (1), lit. f)

Pct. 71, alin. (4), exemplele X si XI

Pct. 111, alin. (5)

Pct. 114, alin. (2)

Pct. 138, alin. (1)

Pct. 174

 

Introduce in norme metodologice:

Pct. 52, alin. (1), lit. g)

Pct. 52, alin. (1^1) si (1^2)

Pct. 115^2

Modifica in norme metodologice:

Pct. 10, 14, 28

 

Introduce in norme metodologice:

Pct. 14^1, 31, 32

 

Abroga in norme metodologice:

Pct. 18

Modifica:

Art. 20^1, alin. (1), lit. a), pct. 2

Art. 20^1, alin. (1), lit. b), pct. 4

Art. 20^1, alin. (5)

Art. 21, alin. (3), lit. n)

Art. 21, alin. (4), lit. t)

 

Introduce:

Art. 20^1, alin. (4), lit. a^1)

Art. 22, alin. (1), lit. m)

Introduce:

Art. 94, alin. (16)

 

Modifica:

Art. 48, alin. (7), lit. l^1)

Art. 66, alin. (5^1)

Art. 66, alin. (6)

Art. 67, alin. (3), lit. a)

 

Abroga:

Art. 83, (2^1)

Abroga:

Art. 128^28 - 124^41

Modifica:

Art. 145^1

Art. 152, alin. (1), (2), (5), (6) si (7)

Art. 153, alin. (9), lit. d) - g)

Art. 153^1, alin. (11)

Art. 156^1, alin. (6)

Art. 156^3, alin. (4) si (5)

Introduce:

Art. 206^28, alin.(4), lit. a^1)

Art. 206^69, alin. (14) - (26)

Introduce:

Art. 296^1, alin. (1), lit. n) - p)

Modifica:

Art. 296^1, alin. (2), lit. a)

Art. 296^1, alin. (3)

Modifica:

Art. 296^9, alin. (1)

Introduce in Norme Metodologice:

Pct. 1^1

Pct. 21^1 si 21^2

Introduce in Norme Metodologice:

Pct. 14^1 si 14^2

Pct. 23, lit. i) si j)

Pct. 71^8

Pct. 86^3

Pct. 97^1 - 97^4

Pct. 99^5

 

Modifica in Norme Metodologice:

Pct. 23, lit. d)

Pct. 86

Pct. 94

 

Abroga in Norme Metodologice:

Pct. 43, lit. d)

Pct. 45, 46, 47

Pct. 98 - 99^1

Introduce in Norme Metodologice:

Pct. 4^1

Pct. 66^2

Pct. 152, liniuta a 11-a

 

Modifica in Norme Metodologice:

Pct. 7^2

Pct. 9, liniutia a doua

Pct. 10

Pct. 36

Pct. 38, liniuta a 19-a

Pct. 42

Pct. 58

Pct. 61, 64, 64^1 şi 66^1

Pct. 85

Pct. 112

Pct. 122

Pct. 124, 125, 126

Pct. 137^1 si 138

Pct. 152, liniuta a treia

Pct. 161-164, 166

Pct. 168, 170

Pct. 176, 177

Pct. 209

 

Abroga in Norme Metodologice:

Pct. 36^1

Pct. 59 si 60

Pct. 124^1

Pct. 213, 214

Introduce in Norme Metodologice:

Pct. 12, alin. (10^1)

Pct. 13^1

Pct. 15^2

 

Modifica in Norme Metodologice:

Pct. 2, alin. (12)

Pct. 9

Pct. 9^6, lit. d)

Pct. 13

Pct. 14 si 14^1

Pct. 15^1

 

Abroga in Norme Metodologice:

Pct. 12, alin. (4) si (5)

Pct. 15

Introduce in Norme Metodologice:

Pct. 15^1, alin (5)

Pct. 35, alin (9^1) - (9^6)

Pct. 37^1

 

Modifica in Norme Metodologice:

Pct. 4, alin. (4), (7) si (11)

Pct. 4, alin (13), lit. b)

Pct. 6, alin. (7) si (13)

Pct. 6, alin. (14), lit. a)

Pct. 6, alin (19) si (20)

Pct. 7

Pct. 13, alin. (9), (10), (12)

Pct. 14

Pct. 14^3, alin. (1) - (3)

Pct. 15^1, alin. (4)

Pct. 16

Pct. 16^1

Pct. 19, Exemplul 4

Pct. 22, alin. (2)

Pct. 24

Pct. 25^1, alin (1)

Pct. 35, alin. (7) - (9)

Pct. 35, alin. (10)

Pct. 35, alin. (15), lit. a)

Pct. 37

Pct. 45

Pct. 45^1

Pct. 53, alin. (2), (6) si (7)

Pct. 54

Pct. 55

Pct. 59, alin (1), lit a)

Pct. 61

Pct. 62, alin. (5)

Pct. 65

Pct. 66

Pct. 67

Pct. 78, alin. (8)

Pct. 73, alin. (1), lit. a), pct. 2, pct. (iii)

Pct. 80, alin. (1)

Pct. 80^1

Pct. 80^2

Pct. 81^1

Pct. 82

 

Abroga in Norme Metodologice:

Pct. 6, alin (5)

Introduce in Norme Metodologice:

Pct. 31, alin. (13)

Pct. 72, alin. 3, lit. f)

Pct. 73, alin. (11)

Pct. 77^1, alin. (3)

Pct. 82, alin. (9^1), (20^1), (20^2), (21^1), (21^2)

Pct. 82, alin. (23), lit. d)

Pct. 82, alin. (27^1)

Pct. 83, alin. (22^1)

Pct. 82, alin. (27), lit. f)

Pct. 84, alin. (4^1) - (4^3)

Pct. 84, alin. (7^1)

Pct. 84, alin. (14^1), (14^2)

Pct. 84, alin. (19^1) - (19^5)

Pct. 85, alin. (1^1), (13^1), (15^1), (15^2)

Pct. 86, alin. (11^1)

Pct. 86, alin. (16)

Pct. 89, alin. (6^1)

Pct. 98, subpunctul 98.1, alin. (5), (6) si (7)

Pct. 98, subpunctul 98.2, alin. (21) - (23)

Pct. 98, subpunctul 98.3

Pct. 100, alin. (4^1) si (4^2)

Pct. 101, alin. (5) - (7)

Pct. 103, alin. (22^1) si (22^2)

Pct. 108, alin. (8^1) si (8^2)

Pct. 108, alin. (29^1)

Pct. 110, subpunctul 110.3, alin. (11) - (13)

Pct. 113, subpunctul 113.1.1, alin. (3^1) si (3^2)

Pct. 113, subpunctul 113.1.2, alin. (19^1)

Pct. 113, subpunctul 113.1.2, alin. (22^1) - (22^3)

Pct. 113, subpunctul 113.2, alin. (19^1) si (19^3)

Pct. 113, subpunctul 113.4, alin. (4^1) - (4^3)

Pct. 113, subpunctul 113.7, alin. (16^1) - (16^3)

Pct. 113, subpunctul 113.11, alin. (6^1)

Pct. 114, litera g)

Pct. 117, subpunctul 117.1, alin. (6^1) - (6^3)

Pct. 117, subpunctul 117.2, alin. (19) - (20)

Pct. 118, alin. (4^1) si (4^2)

Pct. 118, alin. (5^1)

Pct. 120, subpunctul 120.4

Pct. 121

Pct. 122

 

Modifica in Norme Metodologice:

Pct. 30^2, alin. (5) si (13)

Pct. 31, alin. (11) si (12)

Pct. 32^1

Pct. 71, alin. (2), lit. d) si g)

Pct. 73, alin. (10)

Pct. 82, alin. 22

Pct. 82, alin. 23, lit. a)

Pct. 82, alin. (34), (35)

Pct. 83, alin. (3)

Pct. 83, alin. (26)

Pct. 84, alin. (1)

Pct. 84, alin. (5) - (7)

Pct. 84, alin. (8), (9), (12), (14)

Pct. 84, alin. (17) - (19)

Pct. 86, alin. (1), (3) si (8)

Pct. 86, alin. (12) - (14)

Pct. 87, alin. (1), (2) si (24)

Pct. 88, alin. (1) - (3), (5), (6), (10), (11) si (13)

Pct. 89, alin. (4), (5), (10), (21) si (25)

Pct. 90, subpunctul 90.1, alin. (4), (5), (12) si (15)

Pct. 91, alin. (8)

Pct. 94, alin. (2)

Pct. 98, subpunctul 98.1, alin. (5)

Pct. 100, alin. (4)

Pct. 101, alin. (4)

Pct. 103, alin. (22)

Pct. 105, alin. (4)

Pct. 107, alin. (3)

Pct. 108, alin. (20), (23), (24) si (29)

Pct. 108, alin. (30) - (33)

Pct. 110, subpunctul 110.3, alin. (8)

Pct. 111

Pct. 113, subpunctul 113.1.2, alin. (22)

Pct. 113, subpunctul 113.1.2, alin. (24)

Pct. 113, subpunctul 113.2, alin. (12) si (19)

Pct. 113, subpunctul 113.3, alin. (9)

Pct. 113, subpunctul 113.4, alin. (3)

Pct. 113, subpunctul 113.4, alin. (5)

Pct. 113, subpunctul 113.7, alin. (8)

Pct. 113, subpunctul 113.7, alin. (17)

Pct. 113, subpunctul 113.11, alin. (1)

Pct. 113, subpunctul 113.11, alin. (2), lit. a)

Pct. 113, subpunctul 113.11, alin. (3) si (6)

Pct. 116, alin. (4) si (6)

Pct. 117, subpunctul 117.1, alin. (3) , (8), (12)

Pct. 118, alin. (5)

Pct. 120, subpunctul 120.1, alin. (3)

Pct. 120, subpunctul 120.2, alin. (1) si (3)

 

Abroga in Norme Metodologice:

Pct. 98, subpunctul 98.2, alin. (6) si (13)

Pct. 109, alin. (2)

Introduce in Norme Metodologice:

Pct. 34, alin. (1), lit. D

Pct. 60^1

Pct. 95^2

Pct. 163, lit. (1^1)

Pct. 175^1

Pct. 220, alin. (3)

 

Modifica in Norme Metodologice:

Pct. 17, alin. (2)

Pct. 22, alin. (1)

Pct. 23, alin. (3)

Pct. 53 - 55

Pct. 57, alin. (3) si (4)

Pct. 62

Pct. 63, alin. (1)

Pct. 73, alin. (2^2) si (2^3)

Pct. 77, alin. (3)

Pct. 83, alin. (1) si (2)

Pct. 84, alin. (2), lit. b) - d)

Pct. 94 si 95

Pct. 105 - 106^1

Pct. 114

Pct. 147

Pct. 153, alin. (1)

Pct. 155, alin. (1), lit. a)

Pct. 160, lit. e)

Pct. 173, lit. a) si b)

Pct. 178, alin. (1), lit. a)

Pct. 180, alin. (1), pozitia II

Pct. 185, alin. (2)

Pct. 188

 

Abroga in Norme Metodologice:

Pct. 58

Pct. 70, alin. (2) si (3)

Pct. 85, alin. (2) si (3)

Pct. 122, alin. (4) - (7)

Introduce in Norme Metodologice:

Pct. 3^1 si 3^2

Pct. 6^1

 

Modifica in Norme Metodologice:

Pct. 4 si 5

Pct. 7, 8 si 9

Pct. 11, 12, 13

Pct. 20, 21, 22, 23

Pct. 25

 

Abroga in Norme Metodologice:

Pct. 26

Modifica

Art. 1, alin. (2)

Art. 11, alin. (1^1), (1^2)

Introduce

Art. 7, alin. (1), pct. 14^1, pct. 34

Art. 11, alin. (1^3), (1^4)

Modifica

Art. 20, lit. b) si c)

Art. 21, alin. (4), lit. a)

Art. 21, alin. (4), lit. t)

Art. 22, alin. (1), lit. d)

Art. 34. alin. (14)

Introduce

Art. 19^3

Art. 20, lit. f) si g)

Art. 21, alin. (2), lit. r) si s)

Art. 21, alin. (4), lit. ş^1) - ş^4)

Art. 21, alin. (4), lit. ţ

Art. 22, alin. (1), lit. d^1) si d^2)

Art. 22, alin. (5^2)

Art. 24, alin. (15^1), (15^2), (23)

Art. 34. alin. (8^1)

Abroga

Art. 21, alin. (4), lit. h)

Modifica

Art. 48, alin. (7), lit. l^1

Art. 49, alin. (2), (8)

Art. 51, alin. (2), (3)

Art. 52

Art. 52^1, alin. (1)

Art. 53

Art. 62, alin. (1), (3)

Art. 62^1, 62^2, 62^3

Art. 64

Art. 72, alin. (5)

Art. 81 denumire si alin. (2), (3) si (4)

Art. 82, alin (2), (3) si (5)

Art. 83, alin (3), lit. a), b), c)

Art. 94, alin (9)

Introduce

Art. 42, lit. a^1)

Art. 49, alin. (9)

Art. 61, alin. (3), (4) si (5)

Art. 62, alin. (1^1), (2^1) - (2^6)

Art. 63, alin. (3), (4)

Art. 72, alin. (6)

Art. 74, alin. (6)

Art. 78, alin. (1), lit. f)

Art. 82, alin (5^1)

Art. 83, alin (3), lit. b^1)

Art. 94, alin (13) - (15)

Modifica

Art. 117, lit. b)

Introduce

Art. 118, alin. (5)

Modifica

Art. 129, alin. (4), lit. a)

Art. 134^2, alin. (2), lit. b)

Art. 141, alin. (2), lit. f), pct. 4

Art. 141, alin. (2), lit. g)

Art. 145^1, alin (1) partea introductiva

Art. 145^1, alin (3)

Art. 149, alin. (1), lit. a)

Art. 150, alin (6)

Art. 152, alin (7) si (7^2)

Art. 152^3, alin. (3)

Art. 153, alin. (4), (7), (8), (9), (9^1)

Art. 153^1, alin. (9)

Art. 158^2, alin. (5) si (10)

Art. 159, alin. (3)

Art. 160, alin (2), lit. a)

Introduce

Art. 153, alin. (7^1), (9^2)

Art. 156^3, alin. (9), (10)

Art. 158^2, alin. (15)

Abroga

Art. 145^1, alin (4)

Modifica

Art. 206^35, alin. (1), lit. b)

Introduce

Art. 206^51, alin. (6)

Modifica

Art. 261, alin. (1)

Art. 263, alin. (4) si (5)

Art. 271, alin. (1) si (4)

Art. 287

Introduce

Art. 250, alin. (1), pct. 7^1

Art. 253, alin. (5^1)

Art. 261, alin. (5)

Abroga

Art. 292, alin. (3)

Modifica

Art. 296^1, lit. l)

Titlul IX^2 se structurează pe capitole, articolele 296^2 - 296^20 intrând în componenţa capitolului I "Contribuţii sociale obligatorii privind persoanele care realizează venituri din salarii, venituri asimilate salariilor şi venituri din pensii, precum şi persoanele aflate sub protecţia sau în custodia statului.

Modifica

Art. 296^3, lit. a)

Art. 296^3, lit. f, pct. 3 si 4

Art. 296^4

Art. 296^5, alin. (2)

Art. 296^9

Art. 296^15, lit. g) si p)

Art. 296^16

Art. 296^17

Art. 296^18, alin (3), lit. a^3)

Art. 296^19, alin. (1^8), (2) si (6)

Introduce

Art. 296^5, alin (2^1)

Art. 296^5, alin (6)

Art. 296^15, lit. b^1)

Art. 296^18, alin (5^1)

Art. 296^19, alin. (1^9)

Capitolul II - Contribuţii sociale obligatorii privind persoanele care realizează venituri din activităţi independente, activităţi agricole şi asocieri fără personalitate juridică

Art. 296^21 - 296^26

Capitolul III - Contribuţia de asigurări sociale de sănătate privind persoanele care realizează alte venituri, precum şi persoanele care nu realizează venituri

Art. 296^27 - 296^32

Abroga

Art. 296^3, lit. c)

Art. 296^14

Art. 296^18, alin. (2)

Art. 296^19, alin. (3)

Modifica:

Art. 7 alin. (1) pct. 3 şi 32, art. 8 alin. (7¹), art. 11 alin. (1¹) şi (1²)

Introduce:

Lit. u) la art. 12

Modifica:

Art. 13 lit. c), art. 14 lit. c), art. 27¹ alin. (3) pct. 6, art. 28 alin. (2) lit. c), art. 30 alin. (3), art. 34, art. 35

Introduce:

Lit. o) şi p) la art. 21 alin. (2), art. 25¹, art. 28²,

Modifica:

Art. 40 alin. (1) lit. b), art. 40 alin. (2), art. 42 lit. a) şi g), art. 51 alin. (2) şi (3), art. 52 alin. (2) lit. a), art. 58, art. 59, art. 81 alin. (4), art. 83 alin. (1), (2) şi (3) lit. d), art. 90 alin. (3), art. 93 alin. (2)

Introduce:

Alin. (3)-(7) la art. 40, art. 42¹, lit. c¹) la art. 48 alin. (4), alin. (8)-(12) la art. 94

Abroga:

Art. 93 alin. (3)

Modifica:

Art. 119 alin. (1)

Introduce:

Lit. r) la art. 115 alin. (1), alin. (2¹) la art. 115, alin. (6) la art. 115, lit. m) la art. 117

 

Modifica:

Art. 134¹ alin. (7), art. 145 alin. (4¹), art. 156⁴ alin. (1) partea introductivă, art. 160 alin. (2) lit. a)

 

Modifica

Art. 177 alin. (5), art. 206¹⁵ alin. (2) lit. d), art. 206²² alin. (1), art. 206²³ alin. (1) lit. g), art. 206²⁴ alin. (2) lit. c), art. 206²⁶ alin. (3), art. 206²⁸ alin. (2) lit. f) şi alin. (8), art. 206³⁰ alin. (4), art. 206³¹ alin. (10), art. 206³³ denumirea marginală şi alin. (1) şi (2), art. 206³⁶ alin. (1)-(3), art. 206³⁷ alin. (1), art. 206⁴² alin. (3), art. 206⁵⁸ alin. (1) lit. h), art. 206⁶¹ alin. (1) lit. a), art. 206⁶⁴ alin. (2) lit. c), art. 206⁶⁹ alin. (6)

Introduce

Alin. (10) la art. 206⁷, alin. (5¹) la art. 206¹⁵, alin. (4¹) la art. 206¹⁶, alin. (1¹) şi (1²) la art. 206²², lit. h) şi i) la art. 206²² alin. (3), lit. h) şi i) la art. 206²³ alin. (1), alin. (8) la art. 206²⁴, alin. (3¹) la art. 206⁴², alin. (4¹) la art. 206⁵⁴, alin. (1¹) şi alin. (13) la art. 206⁶⁹, art. 206⁷⁰, art. 206⁷¹, cap. VI la titlul VII cu art. 221³-221⁵

Abroga

Art. 206²⁴ alin. (2) lit. e), art. 206⁶⁰ alin. (3), art. 206⁶⁹ alin. (7)