{"id":791,"date":"2026-04-22T08:00:00","date_gmt":"2026-04-22T05:00:00","guid":{"rendered":"https:\/\/lista-avocati.ro\/blog\/?p=791"},"modified":"2026-04-23T11:45:26","modified_gmt":"2026-04-23T08:45:26","slug":"ordinul-anaf-nr-488-2026-modifica-ordinul-anaf-nr-587-2016","status":"publish","type":"post","link":"https:\/\/lista-avocati.ro\/blog\/ordinul-anaf-nr-488-2026-modifica-ordinul-anaf-nr-587-2016\/","title":{"rendered":"Taxa noua de solidaritate pentru firme, introdusa de ANAF oficial"},"content":{"rendered":"<h3>CE S-A MODIFICAT<\/h3>\n<p><strong>Ordinul ANAF nr. 488\/2026<\/strong> modific\u0103 Ordinul ANAF nr. 587\/2016:<\/p>\n<li>La <strong>anexa nr. 3<\/strong> (Nomenclatorul obliga\u021biilor de plat\u0103 la bugetul de stat), dup\u0103 pozi\u021bia 114 se introduce <strong>pozi\u021bia 115<\/strong>: \u201eContribu\u021bie trimestrial\u0103 temporar\u0103 de solidaritate&#8221;, cu temei legal <strong>art. 19 din OUG nr. 77\/2011<\/strong>.<\/li>\n<li>La <strong>cap. I, pct. 1, subpct. 1.3, lit. g)<\/strong> din instruc\u021biunile formularului 100: se adaug\u0103 termenul de declarare \u2014 <strong>\u201ep\u00e2n\u0103 la data de 25 a celei de-a doua luni urm\u0103toare \u00eencheierii trimestrului pentru care se datoreaz\u0103 contribu\u021bia trimestrial\u0103 temporar\u0103 de solidaritate&#8221;<\/strong>.<\/li>\n<li>Se introduce <strong>subpunctul 3.2.19<\/strong>: obliga\u021bia de la pozi\u021bia 115 se declar\u0103 prin formularul 100.<\/li>\n<p><strong>Ordinul Ministerului S\u0103n\u0103t\u0103\u021bii nr. 958\/2026<\/strong> completeaz\u0103 Ordinul MS nr. 477\/2009:<\/p>\n<li>La <strong>anexa nr. 1<\/strong>, dup\u0103 punctul 99 se introduce <strong>punctul 100<\/strong>: \u201eVista Vision \u2014 S.R.L.: \u2014 dr. Simion Amanda&#8221; \u2014 persoan\u0103 responsabil\u0103 cu gestionarea datelor din Registrul Na\u021bional de Transplant.<\/li>\n<p>&#8211;<\/p>\n<h3>CE \u00ceNSEAMN\u0102 PRACTIC<\/h3>\n<p><strong>ANAF:<\/strong> Firmele vizate dob\u00e2ndesc o nou\u0103 obliga\u021bie fiscal\u0103 \u2014 contribu\u021bia trimestrial\u0103 temporar\u0103 de solidaritate \u2014 care se declar\u0103 prin <strong>formularul 100<\/strong>, trimestrial, cu scaden\u021ba la <strong>25 a celei de-a doua luni dup\u0103 \u00eencheierea trimestrului<\/strong>. Excep\u021bie: de\u021bin\u0103torii de autoriza\u021bii pentru medicamente din contractele cost-volum-rezultat, conform <strong>subpct. 3.2.19<\/strong>.<\/p>\n<p><strong>S\u0103n\u0103tate:<\/strong> Vista Vision \u2014 S.R.L. este \u00eenregistrat\u0103 oficial \u00een Registrul Na\u021bional de Transplant, cu desemnarea <strong>dr. Simion Amanda<\/strong> ca responsabil de date, conform <strong>art. I din Ordinul nr. 958\/2026<\/strong>.<\/p>\n<p>&#8211;<\/p>\n<h3>CINE E AFECTAT<\/h3>\n<p>| Act | Categoria afectat\u0103 |<br \/>\n|&#8211;|&#8211;|<br \/>\n| Ordinul ANAF nr. 488\/2026 | De\u021bin\u0103torii de autoriza\u021bii de punere pe pia\u021b\u0103 a medicamentelor prev\u0103zu\u021bi la <strong>art. 1 \u0219i art. 12 alin. (3) din OUG nr. 77\/2011<\/strong> |<br \/>\n| Ordinul MS nr. 958\/2026 | Vista Vision \u2014 S.R.L. \u0219i <strong>dr. Simion Amanda<\/strong> |<\/p>\n<p>&#8211;<\/p>\n<h3>CE TREBUIE F\u0102CUT<\/h3>\n<p><strong>Companiile farmaceutice vizate<\/strong> (cu excep\u021bia celor din contracte cost-volum-rezultat):<br \/>\n1. Verifica\u021bi \u00eencadrarea \u00een <strong>art. 1 \u0219i art. 12 alin. (3) din OUG nr. 77\/2011<\/strong>.<br \/>\n2. \u00cenregistra\u021bi \u00een sistemele contabile pozi\u021bia 115 ca obliga\u021bie distinct\u0103.<br \/>\n3. Depune\u021bi <strong>formularul 100<\/strong> trimestrial, respect\u00e2nd termenul din <strong>subpct. 1.3, lit. g)<\/strong>.<\/p>\n<p><strong>Vista Vision \u2014 S.R.L.:<\/strong> Asigura\u021bi c\u0103 <strong>dr. Simion Amanda<\/strong> este opera\u021bional \u00een sistemul Registrului Na\u021bional de Transplant \u0219i c\u0103 \u00eendepline\u0219te obliga\u021biile de raportare prev\u0103zute de Ordinul MS nr. 477\/2009.<\/p>\n<hr\/>\n<p><em>Analiz\u0103 generat\u0103 automat din Monitorul Oficial \u2014 50.ro AI Platform.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CE S-A MODIFICAT Ordinul ANAF nr. 488\/2026 modific\u0103 Ordinul ANAF nr. 587\/2016: La anexa nr. 3 (Nomenclatorul obliga\u021biilor de plat\u0103 la bugetul de stat), dup\u0103 pozi\u021bia 114 se introduce pozi\u021bia 115: \u201eContribu\u021bie trimestrial\u0103 temporar\u0103 de solidaritate&#8221;, cu temei legal art. 19 din OUG nr. 77\/2011. La cap. I, pct. 1, subpct. 1.3, lit. g) din &#8230; <a title=\"Taxa noua de solidaritate pentru firme, introdusa de ANAF oficial\" class=\"read-more\" href=\"https:\/\/lista-avocati.ro\/blog\/ordinul-anaf-nr-488-2026-modifica-ordinul-anaf-nr-587-2016\/\" aria-label=\"Cite\u0219te mai multe despre Taxa noua de solidaritate pentru firme, introdusa de ANAF oficial\">Cite\u0219te mai mult<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,16],"tags":[],"class_list":["post-791","post","type-post","status-publish","format-standard","hentry","category-ghiduri-juridice","category-monitorul-oficial"],"_links":{"self":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/791","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/comments?post=791"}],"version-history":[{"count":4,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/791\/revisions"}],"predecessor-version":[{"id":816,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/791\/revisions\/816"}],"wp:attachment":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/media?parent=791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/categories?post=791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/tags?post=791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}