{"id":3796,"date":"2024-01-19T14:19:25","date_gmt":"2024-01-19T12:19:25","guid":{"rendered":"http:\/\/ceccar.org\/en\/?p=3796"},"modified":"2024-01-19T14:19:25","modified_gmt":"2024-01-19T12:19:25","slug":"mf-order-no-102024-on-the-determination-of-assets-for-fiscal-indicators-i-and-a-published-in-the-official-gazette","status":"publish","type":"post","link":"https:\/\/ceccar.org\/en\/?p=3796","title":{"rendered":"MF Order no. 10\/2024 on the determination of assets for fiscal indicators I and A, published in the Official Gazette"},"content":{"rendered":"<p><span style=\"color: #000000;\"><a href=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/mf-order-no-10-2024-on-the-determination-of-assets-for-fiscal-indicators-i-and-a-published-in-the-official-a12293.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-3797\" title=\"mf-order-no-10-2024-on-the-determination-of-assets-for-fiscal-indicators-i-and-a-published-in-the-official-a12293\" src=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/mf-order-no-10-2024-on-the-determination-of-assets-for-fiscal-indicators-i-and-a-published-in-the-official-a12293-300x181.jpg\" alt=\"\" width=\"300\" height=\"181\" srcset=\"https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/mf-order-no-10-2024-on-the-determination-of-assets-for-fiscal-indicators-i-and-a-published-in-the-official-a12293-300x181.jpg 300w, https:\/\/ceccar.org\/en\/wp-content\/uploads\/2024\/01\/mf-order-no-10-2024-on-the-determination-of-assets-for-fiscal-indicators-i-and-a-published-in-the-official-a12293.jpg 660w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>MF Order no. 10\/2024 for establishing the assets included in indicators I and A provided for in art. 181 para. (3) and art. 183 para. (2) from Law no. 227\/2015 regarding the Fiscal Code was published in the Official Gazette, Part I no. 6 of January 4th, 2024.<\/span><\/p>\r\n<p><span style=\"color: #000000;\">The main provisions:<\/span><\/p>\r\n<p><span style=\"color: #000000;\">1. The eligible assets considered for the determination of indicators I and A, provided for in art. 18_1 para. (3) and art. 18_3 para. (2) of the Fiscal Code (minimum tax on turnover owed by companies with a turnover of over 50 million euros and by those in the oil and gas sectors), are the following:<\/span><\/p>\r\n<p><span style=\"color: #000000;\">a) tangible assets are those provided in the following subgroups of the Catalog regarding the classification and normal operating durations of fixed assets, approved by Government decision, as follows:<\/span><\/p>\r\n<p><span style=\"color: #000000;\">(i) subgroup 1.1 \u201eIndustrial constructions\u201d;<\/span><\/p>\r\n<p><span style=\"color: #000000;\">(ii) subgroup 1.2 \u201eAgricultural constructions\u201d;<\/span><\/p>\r\n<p><span style=\"color: #000000;\">(iii) subgroup 1.3 \u201eConstructions for postal transport and telecommunications\u201d;<\/span><\/p>\r\n<p><span style=\"color: #000000;\">(iv) subgroup 1.4 \u201eHydrotechnical constructions\u201d;<\/span><\/p>\r\n<p><span style=\"color: #000000;\">(v) subgroup 1.5 \u201eConstructions for business, trade, storage\u201d, with the exception of classes 1.5.1 \u201eBusiness centers\u201d and 1.5.2 \u201eCommercial constructions for storage-commercialization and distribution. Shops\u201d, 1.5.14 \u201eOther constructions for business, trade, storage not found in subgroup 1.5\u201d;<\/span><\/p>\r\n<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-order-no-10-2024-on-the-determination-of-assets-for-fiscal-indicators-i-and-a-published-in-the-official-gazette-a12293\/\" target=\"_blank\">Read the entire article in CECCAR Business Magazine<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>MF Order no. 10\/2024 for establishing the assets included in indicators I and A provided for in art. 181 para. (3) and art. 183 para. (2) from Law no. 227\/2015 regarding the Fiscal Code was published in the Official Gazette, Part I no. 6 of January 4th, 2024. The main provisions: 1. The eligible assets&nbsp;<a href=\"https:\/\/ceccar.org\/en\/?p=3796\" class=\"read-more\">Citeste mai departe<\/a><\/p>\n","protected":false},"author":4,"featured_media":3797,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stiri","cat-8-id"],"_links":{"self":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3796"}],"version-history":[{"count":1,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3796\/revisions"}],"predecessor-version":[{"id":3798,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/3796\/revisions\/3798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/media\/3797"}],"wp:attachment":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}