{"id":2352,"date":"2025-07-29T17:11:49","date_gmt":"2025-07-29T17:11:49","guid":{"rendered":"http:\/\/taxwizard.ro\/?p=2352"},"modified":"2025-07-29T17:15:33","modified_gmt":"2025-07-29T17:15:33","slug":"legea-nr-141-2025-privind-unele-masuri-fiscal-bugetare-modificari-cod-fiscal","status":"publish","type":"post","link":"http:\/\/taxwizard.ro\/?p=2352","title":{"rendered":"Legea nr. 141\/2025 privind unele m\u0103suri fiscal-bugetare\u00a0(modificari cod fiscal)"},"content":{"rendered":"\n<p class=\"has-medium-font-size\">Pe scurt.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Modificarile (despre care am scris aici: <a rel=\"noreferrer noopener\" href=\"http:\/\/taxwizard.ro\/?p=2345\" target=\"_blank\">http:\/\/taxwizard.ro\/?p=2345<\/a>) au fost aprobate si publicate in Monitorul Oficial prin Legea nr. 141\/2025.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Impozitul pe dividende<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Impozitul pe dividende <strong>cre\u0219te de la 10% la 16%<\/strong> pentru dividendele distribuite \u00eencep\u00e2nd cu data de 1 ianuarie 2026\/prima zi a anului fiscal modificat care \u00eencepe \u00een anul 2026. Pentru dividendele distribuite \u00een baza situa\u021biilor financiare interimare \u00eentocmite \u00een cursul anului 2025\/anului fiscal modificat care \u00eencepe \u00een anul 2025 se men\u021bine cota de 10%.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Taxa pe valoarea ad\u0103ugat\u0103 (TVA)<\/strong><br><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u00cencep\u00e2nd cu data de <strong>1 august 2025:<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Cota standard a <strong>TVA se majoreaz\u0103 de la 19% la 21%.<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Cota redus\u0103 de <strong>9% cre\u0219te la 11%<\/strong><br><br>Cota redus\u0103 de <strong>5% cre\u0219te la 11%<\/strong><br><br>Cota redus\u0103 de<strong> 9% cre\u0219te la 21%<\/strong> pentru anumite produse.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\">+Cresteri de Accize \u015fi alte taxe speciale<br>+Cresteri la Contribu\u021bii sociale obligatorii<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Detalii:<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/300022\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/300022<\/a><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><a rel=\"noreferrer noopener\" href=\"http:\/\/taxwizard.ro\/?p=2345\" data-type=\"URL\" data-id=\"http:\/\/taxwizard.ro\/?p=2345\" target=\"_blank\">http:\/\/taxwizard.ro\/?p=2345<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pe scurt. Modificarile (despre care am scris aici: http:\/\/taxwizard.ro\/?p=2345) au fost aprobate si publicate in Monitorul Oficial prin Legea nr. 141\/2025. Impozitul pe dividende Impozitul pe dividende cre\u0219te de la 10% la 16% pentru dividendele distribuite \u00eencep\u00e2nd cu data de 1 ianuarie 2026\/prima zi a anului fiscal modificat care \u00eencepe \u00een anul 2026. Pentru dividendele distribuite \u00een baza situa\u021biilor financiare interimare \u00eentocmite \u00een cursul anului 2025\/anului fiscal modificat care \u00eencepe \u00een anul 2025 se men\u021bine cota de 10%. Taxa pe valoarea ad\u0103ugat\u0103 (TVA) \u00cencep\u00e2nd cu data de 1 august 2025: Cota standard a TVA se majoreaz\u0103 de la 19% la 21%. Cota redus\u0103 de 9% cre\u0219te la 11% Cota redus\u0103 de 5% cre\u0219te la 11% Cota redus\u0103 de 9% cre\u0219te la 21% pentru anumite produse. +Cresteri de Accize \u015fi alte taxe speciale+Cresteri la Contribu\u021bii sociale obligatorii Detalii: https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/300022 http:\/\/taxwizard.ro\/?p=2345<\/p>\n","protected":false},"author":1,"featured_media":2018,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1,36],"tags":[43,55],"_links":{"self":[{"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts\/2352"}],"collection":[{"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2352"}],"version-history":[{"count":3,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts\/2352\/revisions"}],"predecessor-version":[{"id":2356,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts\/2352\/revisions\/2356"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/media\/2018"}],"wp:attachment":[{"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2352"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}