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To: simona@voluntariat.ro
Subject: Inchiderea Anului Fiscal 2012, TVA la Incasare si Noutati Impozit pe Profit, BUCURESTI
Message-ID: <f7ab325c5001021463f02b0d0026a210@apps.target-mail.ro>
Date: Tue, 22 Jan 2013 15:40:30 +0200
From: "WTIB - WORLD TRADE INSTITUTE BUCHAREST" <newsletter@wtib.ro>
Reply-To: wtib@wtib.ro
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<html><head></head><body>
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100%;">
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style="font-family: Arial, Helvetica, sans-serif; width: 640px;">
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Helvetica, sans-serif; font-size: 12px; color: #ffffff;">
Daca nu puteti vizualiza corect acest e-mail, il puteti vizualiza online
<a href="http://apps.target-mail.ro/link.php?M=28389918&N=81&L=116&F=H"
style="text-decoration: none; color:
#e95f03;">AICI</a>
</td>
</tr>
<tr>
<td><img src="cid:a862187668c10bd3bce0ab40944a6995" width="640"
height="100" alt="BUCURESTI, World Trade Center; 21 Ianuarie 2013 -
Contabilitate - Georgeta PETRE; 22 Ianuarie 2013 - Impozit pe Profit -
Georgeta TOMA; 26 Ianuarie 2013 - TVA la Incasare - Mariana VIZOLI"
/></td>
</tr>
<tr>
<td style="text-align: center; color: #003f83; padding-top: 10px;">
<h1 style="font-weight: normal; font-size: 24px; padding-bottom: 0;
margin-bottom: 0; padding-top: 5px; margin-top: 0;">INCHIDEREA
ANULUI FISCAL 2012 &amp; NOUTATI IMPOZIT PE PROFIT</h1>
<h1 style="font-weight: normal; font-size: 24px; padding-bottom: 0;
margin-bottom: 10px;">NOUTATI TVA DE LA 1 IANUARIE 2012: TVA
LA INCASARE</h1>
</td>
</tr>
<tr>
<td style="text-align: center; padding-top: 5px; padding-bottom: 5px;
border: 1px #039 solid;">
<h2 style="font-size: 16px; padding: 0; margin: 0;">Bucuresti, World Trade
Center</h2>
<ul style="font-size: 14px; line-height: 20px; margin: 0; padding: 0;
list-style: none;">
<li>26 Ianuarie 2013 - TVA la Incazare - Mariana VIZOLI</li>
<li>30 Ianuarie 2013 - Impozit pe Profit - Georgeta TOMA</li>
<li>31 Ianuarie 2013 - Contabilitate - Georgeta PETRE</li>
</ul>
</td>
</tr>
<tr>
<td style="padding-top: 0; line-height: 20px; padding-right: 15px;
padding-left: 15px;">
SEMINAR DE INFORMARE A
AGENTILOR ECONOMICI PRIN CARE ACESTIA BENEFICIAZA DE INFORMATIE LA ZI,
COMPLETA SI DIN CEA MAI AUTORIZATA SURSA ? MINISTERUL MUNCII.
Ce veti afla:
<ul style="font-size: 12px; font-weight: normal; color: #000; margin-top:
0; list-style: none;">
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">Principalele cerinte legale
privind intocmirea situatiilor financiare anuale;</li>
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">Inchiderea exercitiului financiar si
intocmirea declaratiei fiscale pentru anul 2012;</li>
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">OG 15/2012 - pe langa
introducerea sistemului de plata a TVA la incasarea facturii de la 1
ianuarie 2013, actul normativ aduce si alte modificari importante in
legislatia fiscala care tin de TVA si Impozite Directe.</li>
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">Pe langa aceste subiecte de ultima ora,
dumneavoastra puteti solicita, pe baza unui chestionar transmis anterior,
si alte subiecte specifice activitatii dumneavoastra si care se pot incadra
in tematica generala.</li>
</ul>
</td>
</tr>
<tr>
<td style="padding-bottom: 10px; padding-top: 0;">
<a
href="http://apps.target-mail.ro/link.php?M=28389918&N=81&L=115&F=H"
style="color: #f60;">Formular Inscriere</a>
</td>
</tr>
<tr>
<td><img src="cid:b40e9e10b8d8b099b93273e1a5c93626" width="640" height="30"
alt="SUBIECTE DEZBATUTE:" /></td>
</tr>
<tr>
<td style="font-family: Arial, Helvetica, sans-serif; font-size: 12px;
text-align: justify; line-height: 20px; padding: 10px;">
I. INCHIDEREA ANULUI FISCAL
2012 &ndash; CONTABILITATE
Aspecte contabile si fiscale legate
de inchiderea exercitiului financiar 2012 de catre operatorii
economici.
Probleme abordate:
<ul style="margin: 5px 5px 5px 30px; padding: 0; list-style: decimal;">
<li>Prezentarea legislatiei relevante aplicabile la intocmirea situatiilor
financiare anuale;</li>
<li>Inventarierea si evaluarea elementelor de natura activelor, datoriilor
si capitalurilor proprii, in vederea intocmirii situatiilor financiare
anuale:
<ul>
<li>Inventarierea elementelor de natura activelor, datoriilor si
capitalurilor proprii in conformitate cu OMFP nr. 2861/2009;</li>
<li>evaluarea elementelor bilantiere potrivit Reglementarilor contabile
conforme cu Directiva a patra a CEE aprobate prin Ordinul ministrului
finantelor publice nr. 3055/2009, cu modificarile si completarile
ulterioare;</li>
<li>evaluarea elementelor bilantiere in conditiile aplicarii IFRS.</li>
<li>Inregistrarea rezultatelor inventarierii;</li>
</ul>
</li>
<li>Intocmirea situatiilor financiare anuale potrivit Reglementarilor
contabile conforme cu Directiva a patra a CEE aprobate prin Ordinul
ministrului finantelor publice nr. 3055/2009, cu modificarile si
completarile ulterioare si potrivit Reglementarilor contabile simplificate
aprobate prin Ordinul ministrului finantelor publice nr. 2239/2011</li>
<li>Intocmirea situatiilor financiare anuale IFRS de catre entitatile ale
caror valori mobiliare sunt tranzactionate pe o piata reglementata:
<ul>
<li>Tratamente contabile determinate de trecerea de la contabilitatea in
baza OMPF nr. 3055/2009 la contabilitatea IFRS;</li>
<li>Intocmirea situatiilor financiare anuale in conditiile aplicarii pentru
prima data a IFRS.</li>
</ul>
</li>
<li>Intocmirea rapoartelor contabile in relatia cu autoritatile statului de
catre entitatile care au aceasta obligatie</li>
<li>Cerinte legale privind auditarea si publicarea situatiilor financiare
anuale</li>
<li>ALTE TEME DE INTERES LA CEREREA
PARTICIPANTILOR</li>
</ul>
II. INCHIDEREA
ANULUI FISCAL 2012 &ndash; IMPOZIT PE PROFIT
<ul style="margin: 5px 5px 5px 30px; padding: 0;">
<li>Tratamentul fiscal si evidentierea in contabilitate a operatiunilor
referitoare la obligatiile fiscale ale agentilor economici. Impozitul pe
profit la inchiderea exercitiului fiscal 2012</li>
<li>Principalele modificari in domeniul impozitului pe profit din 2012
aduse prin OG 15/2012 si OUG 24/2012</li>
<li>ALTE TEME DE INTERES LA CEREREA
PARTICIPANTILOR</li>
</ul>
</td>
</tr>
<tr>
<td style="padding-bottom: 10px; padding-top: 0;">
<a
href="http://apps.target-mail.ro/link.php?M=28389918&N=81&L=116&F=H"
style="color: #f60;">Detalii Tematica</a>
</td>
</tr>
<tr>
<td style="font-family: Arial, Helvetica, sans-serif; font-size: 12px;
text-align: justify; line-height: 20px; padding: 10px;">
III. NOUTATI IN
DOMENIUL TVA
<ul style="margin: 5px 5px 5px 30px; padding: 0; list-style: none;">
<li style="background:url(cid:645996c5baad301edcf1b8aaefd405b5) no-repeat 0
5px; padding-left: 20px;">NOUTATI INTRODUSE PRIN OG
15/2012</li>
<li style="background:url(cid:645996c5baad301edcf1b8aaefd405b5) no-repeat 0
5px; padding-left: 20px;">6 ORE DE PREZENTARE, DISCUTII, SI O
SESIUNE DE INTREBARI SI RASPUNSURI TRIMISE ANTERIOR CURSULUI, TOATE DIN CEA
MAI AUTORIZATA SURSA</li>
<li style="background:url(cid:645996c5baad301edcf1b8aaefd405b5) no-repeat 0
5px; padding-left: 20px;">NORMELE DE APLICARE PUBLICATE: HG
1071/2012 MONITORUL OFICIAL 753/8 NOIEMBRIE 2012</li>
</ul>
<ul style="margin: 5px 5px 5px 30px; padding: 0; list-style: decimal;">
<li>Implementarea sistemului TVA la incasare:
<ul style="list-style: lower-alpha;">
<li>Amanarea dreptului de deducere pana la plata facturilor primite;</li>
<li>Procedura si data de comunicare catre organele fiscale competente a
cifrei de afaceri in vederea implementarii acestui system;</li>
<li>Situatii in care acest sistem nu se aplica.</li>
<li>Noi reguli pentru factura: informatii noi in factura emisa &bull;
anumite termene pentru emiterea facturilor &bull; facturi simplificate;
Reguli de aplicare pentru persoanele care intra in sistem</li>
<li>Modalitatea de determinare a cifrei de afaceri in vederea stabilirii
plafonului pentru intrarea in sistem; exceptii de la aplicare</li>
<li>Stabilirea TVA colectata si deductibila pentru persoanele care aplica
sistemul</li>
<li>Stabilirea TVA colectata si deductibila pentru beneficiarii persoanelor
care aplica sistemul</li>
<li>Exigibilitatea TVA * reguli de stabilire la intrarea/iesirea in/din
sistemul TVA la incasare</li>
<li>Modalitati de stabilire corecta a datei de incasare /plata a
facturilor</li>
<li>Cursul valutar aplicabil</li>
<li>Reducerea bazei de impozitare a TVA in cazul aplicarii sistemului de
TVA la incasare</li>
<li>Obligatii de notificare a organelor fiscale</li>
<li>Continutul si modul de completare a Decontului de
TVA</li>
<li>Continutul si modul de completare a Jurnalului de
Vanzare-Cumparare</li>
</ul>
</li>
<li>Modificari importante privind bunurile lipsa din gestiune si ajustarea
TVA;</li>
<li>Exigibilitatea TVA pentru LIC (livrari intracomunitare) si AIC
(achizitii intracomunitare) odata cu transpunerea Directivei
2010/45/CE;</li>
<li>Noutati la capitolul Facturare modificat in conformitate cu prevederile
comunitare.</li>
<li>Modificarea locului prestarii serviciilor de inchiriere de mijloace de
transport pe termen lung;</li>
</ul>
</td>
</tr>
<tr>
<td style="padding-bottom: 10px; padding-top: 0;">
<a
href="http://apps.target-mail.ro/link.php?M=28389918&N=81&L=117&F=H"
style="color: #f60;">Detalii Tematica</a>
</td>
</tr>
<tr>
<td><img src="cid:45d10922ce68eb5423bbb67938221f83" width="640" height="30"
alt="ORGANIZARE SI INSCRIERE:" /></td>
</tr>
<tr>
<td style="padding-top: 10px;">
<ul style="font-size: 12px; line-height: 20px;">
<li>Program:
<ul style="list-style: none;">
<li>Sambata, 26 ianuarie, 09:00 &ndash; 15:00
<ul>
<li>Modulul "Noutati TVA aplicabile de la 1 ianuarie 2013.
TVA la incasare" - Mariana VIZOLI</li>
</ul>
</li>
<li>Miercuri, 30 ianuarie, 18:00 &ndash; 20:30
<ul>
<li>Modulul "Inchiderea anului fiscal 2012 - Impozit pe profit" -
Georgeta TOMA</li>
</ul>
</li>
<li>Joi, 31 ianuarie, 17:00 &ndash; 21:00
<ul>
<li>Modulul "Inchiderea anului fiscal 2012 - Impozit pe
profit" - Georgeta PETRE</li>
</ul>
</li>
</ul>
</li>
<li>Taxa instruire:
<ul style="list-style: upper-alpha;">
<li>In cazul in care doriti sa optati doar pentru unul dintre
module, preturile sunt urmatoarele:
<ul>
<li>Modulul "Inchiderea anului fiscal 2012 - Contabilitate" - 450 LEI +
TVA</li>
<li>Modulul "Inchiderea anului fiscal 2012 - Impozit pe profit" - 300 LEI +
TVA</li>
<li>Modulul "Noutati TVA. TVA la incasare" - 550 Lei + TVA</li>
</ul>
</li>
<li>In cazul in care veti opta pentru doua module, veti beneficia
de o reducere de 15%:
<ul>
<li>"Inchiderea anului fiscal 2012 - Contabilitate + Impozit pe profit" -
640 LEI + TVA</li>
<li>"Inchiderea anului fiscal 2012 - Contabilitate" + "TVA la incasare" -
850 LEI + TVA&gt;</li>
<li>"Inchiderea anului fiscal 2012 - Impozit pe profit" + "TVA la incasare"
- 720 Lei + TVA</li>
</ul>
</li>
<li>In cazul in care veti opta pentru trei module, veti beneficia
de o reducere de 35%:</li>
<li style="list-style: none; padding-left: 80px;">PRET FINAL TOATE
MODULELE: 980 LEI + TVA</li>
</ul>
</li>
<li>BONUS!!! Discounturi suplimentare in functie de numarul de
participanti: 3% - 2 persoane; 5% -
3 persoane; 7% - peste 4 persoane</li>
<li>Inscrieri:
<ul style="list-style: none;">
<li>Fax: (021) 319 12 96</li>
<li>Email: wtib@wtib.ro</li>
<li>Tel: (021) 202 44 09</li>
</ul>
</li>
<li>Persoana de Contact:
<ul style="list-style: none;">
<li>Silvan CONSTANTIN, Mob - 0724 413 568</li>
</ul>
</li>
</ul>
</td>
</tr>
</tbody>
</table>
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style="width: 640px;">
<tbody>
<tr>
<td style="font-size: 12px; font-family: Arial, Helvetica, sans-serif;
line-height: 20px;">
World Trade Institute Bucharest Pta. Montreal,
nr.10, sector 1, Bucuresti Tel: (021) 202 44 09 |
Fax: (021) 319 12 96 E-mail: <a
href="mailto:%20wtib@wtib.ro" style="color:
#f60;">wtib@wtib.ro</a> | Web: <a
href="http://apps.target-mail.ro/link.php?M=28389918&N=81&L=11&F=H"
style="color: #f60;">www.wtib.ro</a>
</td>
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sans-serif; text-align: right; vertical-align: top;">
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href="http://apps.target-mail.ro/unsubscribe.php?M=28389918&C=2e6403bd4fe82e89f837f09a6d2e1ee4&L=79&N=81"
style="color: #f60;">DEZABONARE</a>
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