{"id":4564,"date":"2026-07-10T14:52:24","date_gmt":"2026-07-10T14:52:24","guid":{"rendered":"https:\/\/zic.legal\/?p=4564"},"modified":"2026-07-10T14:52:24","modified_gmt":"2026-07-10T14:52:24","slug":"cesiunea-de-parti-sociale-si-procedura-de-notificare-la-anaf","status":"publish","type":"post","link":"https:\/\/zic.legal\/ro\/cesiunea-de-parti-sociale-si-procedura-de-notificare-la-anaf\/","title":{"rendered":"Cesiunea de p\u0103r\u021bi sociale \u0219i procedura de notificare la ANAF"},"content":{"rendered":"<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"547\" data-end=\"834\">Cesiunea de p\u0103r\u021bi sociale nu mai este doar o opera\u021biune \u00eentre asocia\u021bi, urmat\u0103 de depunerea documentelor la Registrul Comer\u021bului &#8211; noile reguli introduc \u0219i o etap\u0103 fiscal\u0103: notificarea ANAF, verificarea datoriilor societ\u0103\u021bii \u0219i, \u00een anumite cazuri, constituirea unor garan\u021bii.<\/p>\n<p data-start=\"836\" data-end=\"1253\">Pentru aplicarea efectiv\u0103 a acestor reguli, ANAF \u0219i Ministerul Justi\u021biei au publicat, la 2 iulie 2026, un proiect de ordin comun care detaliaz\u0103 procedura \u0219i modul \u00een care vor colabora ANAF \u0219i Oficiul Na\u021bional al Registrului Comer\u021bului \u2013 ONRC. Documentul analizat este, \u00een prezent, un proiect, astfel c\u0103 forma sa poate suferi modific\u0103ri \u00eenainte de publicarea \u00een Monitorul Oficial.<\/p>\n<h2 data-section-id=\"w7rjbb\" data-start=\"1255\" data-end=\"1352\">O clarificare important\u0103: procedura nu mai prive\u0219te doar asociatul care controleaz\u0103 societatea<\/h2>\n<p data-start=\"1354\" data-end=\"1495\">\u00cen forma ini\u021bial\u0103 a Legii nr. 239\/2025, regimul special era aplicabil cesiunii realizate de asociatul care de\u021binea controlul asupra SRL-ului.<\/p>\n<p data-start=\"1497\" data-end=\"1744\">\u00centre timp, \u00eens\u0103, art. V din Legea nr. 239\/2025 a fost modificat prin OUG nr. 13\/2026. Referirea la asociatul care de\u021bine controlul a fost eliminat\u0103, iar condi\u021biile fiscale se aplic\u0103 acum cesiunii p\u0103r\u021bilor sociale ale oric\u0103rui asociat al unui SRL.<\/p>\n<p data-start=\"1746\" data-end=\"2027\">Prin urmare, procedura trebuie avut\u0103 \u00een vedere inclusiv \u00een cazul transferului unui procent redus din capitalul social, nu doar atunci c\u00e2nd se vinde societatea sau se schimb\u0103 asociatul majoritar. Modificarea se aplic\u0103 \u00eencep\u00e2nd cu 9 martie 2026.<\/p>\n<p data-start=\"2029\" data-end=\"2219\">Aceasta este una dintre cele mai importante consecin\u021be practice ale noii reglement\u0103ri: chiar \u0219i cesiunea a 1% din p\u0103r\u021bile sociale intr\u0103, \u00een principiu, sub inciden\u021ba obliga\u021biei de notificare.<\/p>\n<h2 data-section-id=\"okvmv9\" data-start=\"2221\" data-end=\"2255\">Ce urm\u0103re\u0219te proiectul de ordin<\/h2>\n<p data-start=\"2257\" data-end=\"2324\">Proiectul \u00eemparte atribu\u021biile \u00eentre cele dou\u0103 autorit\u0103\u021bi implicate:<\/p>\n<ul>\n<li data-start=\"2326\" data-end=\"2504\"><strong data-start=\"2326\" data-end=\"2334\">ANAF<\/strong> verific\u0103 situa\u021bia fiscal\u0103 a societ\u0103\u021bii \u0219i gestioneaz\u0103 eventualele garan\u021bii: constituirea, acceptarea, administrarea, eliberarea \u0219i, dac\u0103 este cazul, executarea acestora.<\/li>\n<li data-start=\"2506\" data-end=\"2773\"><strong data-start=\"2506\" data-end=\"2514\">ONRC<\/strong> verific\u0103, la solu\u021bionarea cererii de \u00eenregistrare a cesiunii, dac\u0103 au fost \u00eendeplinite condi\u021biile de opozabilitate fa\u021b\u0103 de organul fiscal. Verificarea se face pe baza certificatului de atestare fiscal\u0103 comunicat de ANAF.<\/li>\n<\/ul>\n<p data-start=\"2775\" data-end=\"3034\">\u00cen termeni practici, ANAF nu decide cine poate deveni asociat \u0219i nici nu aprob\u0103 contractul de cesiune de p\u0103r\u021bi sociale ca atare. Rolul s\u0103u este s\u0103 verifice dac\u0103 societatea are datorii \u0219i, atunci c\u00e2nd exist\u0103 restan\u021be, dac\u0103 acestea sunt acoperite prin garan\u021biile cerute de lege.<\/p>\n<h2 data-section-id=\"1hjlg4x\" data-start=\"3036\" data-end=\"3068\">Cine trebuie s\u0103 notifice ANAF<\/h2>\n<p data-start=\"3070\" data-end=\"3137\">Notificarea poate fi depus\u0103 de oricare dintre urm\u0103toarele persoane:<\/p>\n<ul data-start=\"3139\" data-end=\"3310\">\n<li data-section-id=\"1s4xppc\" data-start=\"3139\" data-end=\"3189\">societatea ale c\u0103rei p\u0103r\u021bi sociale se transfer\u0103;<\/li>\n<li data-section-id=\"iv2wfx\" data-start=\"3190\" data-end=\"3247\">asociatul care cedeaz\u0103 p\u0103r\u021bile sociale, denumit cedent;<\/li>\n<li data-section-id=\"zfoq9x\" data-start=\"3248\" data-end=\"3310\">persoana care dob\u00e2nde\u0219te p\u0103r\u021bile sociale, denumit\u0103 cesionar.<\/li>\n<\/ul>\n<p data-start=\"3312\" data-end=\"3455\">Legea nu impune ca notificarea s\u0103 fie depus\u0103 simultan de toate cele trei persoane. Este suficient ca una dintre ele s\u0103 \u00eendeplineasc\u0103 obliga\u021bia.<\/p>\n<h2 data-section-id=\"1tncf88\" data-start=\"3716\" data-end=\"3756\">\u00cen ce termen se transmite notificarea<\/h2>\n<p data-start=\"3758\" data-end=\"3830\">Notificarea trebuie depus\u0103 \u00een termen de <strong data-start=\"3798\" data-end=\"3829\">15 zile de la data cesiunii de p\u0103r\u021bi sociale<\/strong>.<\/p>\n<p data-start=\"3832\" data-end=\"4058\">Aceast\u0103 dat\u0103 trebuie tratat\u0103 cu aten\u021bie. \u00centr-o tranzac\u021bie \u00een care semnarea contractului \u0219i producerea efectelor cesiunii au loc la momente diferite, documentele ar trebui s\u0103 precizeze f\u0103r\u0103 echivoc care este data transferului.<\/p>\n<p data-start=\"4060\" data-end=\"4293\">Potrivit proiectului, notificarea reprezint\u0103 punctul de pornire al analizei fiscale. Dup\u0103 \u00eenregistrarea sa, ANAF verific\u0103 dac\u0103 societatea are obliga\u021bii fiscale sau alte crean\u021be bugetare restante.<\/p>\n<h2 data-section-id=\"fxeldj\" data-start=\"4295\" data-end=\"4326\">Cum se va depune notificarea<\/h2>\n<p data-start=\"4328\" data-end=\"4362\">Proiectul prevede trei modalit\u0103\u021bi:<\/p>\n<ol data-start=\"4364\" data-end=\"4489\">\n<li data-section-id=\"1i8stda\" data-start=\"4364\" data-end=\"4410\">la registratura organului fiscal competent;<\/li>\n<li data-section-id=\"1mzihd\" data-start=\"4411\" data-end=\"4451\">prin po\u0219t\u0103, cu confirmare de primire;<\/li>\n<li data-section-id=\"5g0id\" data-start=\"4452\" data-end=\"4489\">prin Spa\u021biul Privat Virtual \u2013 SPV.<\/li>\n<\/ol>\n<p data-start=\"4491\" data-end=\"4602\">Posibilitatea transmiterii prin SPV este util\u0103, mai ales pentru respectarea \u0219i dovedirea termenului de 15 zile.<\/p>\n<p data-start=\"4604\" data-end=\"4638\">Notificarea va trebui \u00eenso\u021bit\u0103 de:<\/p>\n<ul data-start=\"4640\" data-end=\"4841\">\n<li data-section-id=\"ihkjuj\" data-start=\"4640\" data-end=\"4719\">actul prin care se transmit p\u0103r\u021bile sociale, de regul\u0103 contractul de cesiune;<\/li>\n<li data-section-id=\"1mp4870\" data-start=\"4720\" data-end=\"4841\">actul constitutiv actualizat, din care s\u0103 rezulte structura capitalului social dup\u0103 transfer \u0219i datele noilor asocia\u021bi.<\/li>\n<\/ul>\n<p data-start=\"4843\" data-end=\"4968\">Proiectul aprob\u0103 \u0219i un formular standard denumit \u201eNotificare\u201d, prev\u0103zut \u00een anexa nr. 2.<\/p>\n<h2 data-section-id=\"pmio2d\" data-start=\"4970\" data-end=\"5003\">Ce se \u00eent\u00e2mpl\u0103 dup\u0103 notificare<\/h2>\n<p data-start=\"5005\" data-end=\"5105\">Dup\u0103 primirea documentelor, ANAF analizeaz\u0103 eviden\u021ba fiscal\u0103 a societ\u0103\u021bii \u0219i stabile\u0219te dac\u0103 exist\u0103:<\/p>\n<ul data-start=\"5107\" data-end=\"5237\">\n<li data-section-id=\"pjqfa7\" data-start=\"5107\" data-end=\"5136\">obliga\u021bii fiscale restante;<\/li>\n<li data-section-id=\"1vlnbhf\" data-start=\"5137\" data-end=\"5237\">alte crean\u021be bugetare individualizate prin titluri executorii \u0219i transmise ANAF pentru recuperare.<\/li>\n<\/ul>\n<p data-start=\"5239\" data-end=\"5385\">Dac\u0103 documentele sunt incomplete sau exist\u0103 neclarit\u0103\u021bi privind opera\u021biunea, organul fiscal poate solicita informa\u021bii sau \u00eenscrisuri suplimentare.<\/p>\n<p data-start=\"5387\" data-end=\"5659\">Conform proiectului, certificatul de atestare fiscal\u0103 ar urma s\u0103 fie emis \u00een termen de <strong data-start=\"5474\" data-end=\"5523\">3 zile lucr\u0103toare de la depunerea notific\u0103rii<\/strong>. Certificatul va reflecta situa\u021bia obliga\u021biilor restante existente \u00een sold la data emiterii sale.<\/p>\n<p data-start=\"5661\" data-end=\"5899\">Proiectul nu clarific\u0103 suficient efectul unei solicit\u0103ri de completare asupra termenului de trei zile. \u00cen practic\u0103, documenta\u021bia ini\u021bial\u0103 ar trebui preg\u0103tit\u0103 c\u00e2t mai complet, pentru a evita \u00eent\u00e2rzieri \u00eenaintea depunerii dosarului la ONRC.<\/p>\n<h2 data-section-id=\"zl9r5v\" data-start=\"5901\" data-end=\"5949\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 societatea nu are datorii<\/h2>\n<p data-start=\"5951\" data-end=\"6086\">Dac\u0103 certificatul de atestare fiscal\u0103 nu cuprinde obliga\u021bii fiscale sau bugetare restante, nu este necesar\u0103 constituirea unei garan\u021bii.<\/p>\n<p data-start=\"6088\" data-end=\"6235\">ONRC poate solu\u021biona cererea de \u00eenregistrare a cesiunii f\u0103r\u0103 un acord suplimentar al ANAF privind garan\u021biile.<\/p>\n<p data-start=\"6237\" data-end=\"6402\">Chiar \u0219i \u00een aceast\u0103 situa\u021bie, \u00eens\u0103, notificarea r\u0103m\u00e2ne obligatorie. Faptul c\u0103 societatea nu are datorii nu elimin\u0103 obliga\u021bia procedural\u0103 de a informa organul fiscal.<\/p>\n<h2 data-section-id=\"1vl854\" data-start=\"6404\" data-end=\"6449\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 societatea are datorii<\/h2>\n<p data-start=\"6451\" data-end=\"6628\">Dac\u0103 certificatul fiscal arat\u0103 c\u0103 societatea are restan\u021be, societatea sau cesionarul trebuie s\u0103 constituie garan\u021bii care s\u0103 acopere valoarea obliga\u021biilor \u00eenscrise \u00een certificat.<\/p>\n<p data-start=\"6630\" data-end=\"6747\">Legea face trimitere numai la formele de garan\u021bie prev\u0103zute de art. 211 lit. a) \u0219i b) din Codul de procedur\u0103 fiscal\u0103:<\/p>\n<ul data-start=\"6749\" data-end=\"6986\">\n<li data-section-id=\"b2b1gb\" data-start=\"6749\" data-end=\"6817\">consemnarea unei sume de bani la o unitate a Trezoreriei Statului;<\/li>\n<li data-section-id=\"4dkbyz\" data-start=\"6818\" data-end=\"6986\">o scrisoare de garan\u021bie emis\u0103 de o institu\u021bie de credit sau o poli\u021b\u0103 de asigurare de garan\u021bie emis\u0103 de o societate de asigurare.<\/li>\n<\/ul>\n<p data-start=\"6988\" data-end=\"7197\">A\u0219adar, pentru aceast\u0103 procedur\u0103, legea nu trimite \u0219i la ipoteca asupra bunurilor ori la gaj, chiar dac\u0103 acestea apar printre celelalte tipuri de garan\u021bii reglementate \u00een general de Codul de procedur\u0103 fiscal\u0103.<\/p>\n<p data-start=\"7199\" data-end=\"7446\">Dovada constituirii garan\u021biei trebuie depus\u0103 \u00een original la organul fiscal competent s\u0103 administreze crean\u021bele societ\u0103\u021bii. Ulterior, certificatul fiscal va include \u0219i acordul ANAF privind garan\u021bia constituit\u0103.<\/p>\n<h2 data-section-id=\"1rheh61\" data-start=\"7448\" data-end=\"7493\">Cum verific\u0103 ONRC \u00eendeplinirea condi\u021biilor<\/h2>\n<p data-start=\"7495\" data-end=\"7609\">La depunerea cererii de \u00eenregistrare a cesiunii, ONRC solicit\u0103 direct de la ANAF certificatul de atestare fiscal\u0103.<\/p>\n<p data-start=\"7611\" data-end=\"7651\">\u00cen func\u021bie de con\u021binutul certificatului:<\/p>\n<ul data-start=\"7653\" data-end=\"7829\">\n<li data-section-id=\"1x7u7xf\" data-start=\"7653\" data-end=\"7723\">dac\u0103 nu exist\u0103 restan\u021be, cererea poate fi solu\u021bionat\u0103 f\u0103r\u0103 garan\u021bii;<\/li>\n<li data-section-id=\"1cc0gu6\" data-start=\"7724\" data-end=\"7829\">dac\u0103 exist\u0103 restan\u021be, \u00eenregistrarea este condi\u021bionat\u0103 de acordul ANAF privind constituirea garan\u021biilor.<\/li>\n<\/ul>\n<p data-start=\"7831\" data-end=\"8089\">Aceast\u0103 comunicare direct\u0103 \u00eentre ANAF \u0219i ONRC reduce obliga\u021bia p\u0103r\u021bilor de a circula certificatul \u00eentre institu\u021bii. Nu elimin\u0103 \u00eens\u0103 necesitatea notific\u0103rii ini\u021biale \u0219i a constituirii garan\u021biei atunci c\u00e2nd exist\u0103 datorii.<\/p>\n<h2 data-section-id=\"qrzfa0\" data-start=\"8091\" data-end=\"8164\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 apar datorii noi \u00eenainte de \u00eenregistrarea cesiunii<\/h2>\n<p data-start=\"8166\" data-end=\"8329\">Proiectul trateaz\u0103 \u0219i situa\u021bia \u00een care garan\u021bia a fost constituit\u0103, dar \u00eentre acel moment \u0219i emiterea certificatului solicitat de ONRC apar noi obliga\u021bii restante.<\/p>\n<p data-start=\"8331\" data-end=\"8379\">\u00cen acest caz, societatea sau cesionarul trebuie:<\/p>\n<ul data-start=\"8381\" data-end=\"8445\">\n<li data-section-id=\"1x66i2i\" data-start=\"8381\" data-end=\"8412\">fie s\u0103 suplimenteze garan\u021bia;<\/li>\n<li data-section-id=\"npk72y\" data-start=\"8413\" data-end=\"8445\">fie s\u0103 achite noile obliga\u021bii.<\/li>\n<\/ul>\n<p data-start=\"8447\" data-end=\"8670\">ONRC ar urma s\u0103 acorde un singur termen pentru completarea documenta\u021biei. La expirarea termenului, institu\u021bia solicit\u0103 din nou certificatul fiscal pe baza c\u0103ruia va solu\u021biona cererea.<\/p>\n<p data-start=\"8672\" data-end=\"8808\">Din acest motiv, situa\u021bia fiscal\u0103 trebuie monitorizat\u0103 p\u00e2n\u0103 la \u00eenregistrarea efectiv\u0103 a cesiunii, nu doar la data semn\u0103rii contractului.<\/p>\n<h2 data-section-id=\"1f1mdkh\" data-start=\"8810\" data-end=\"8847\">C\u00e2t timp r\u0103m\u00e2n valabile garan\u021biile<\/h2>\n<p data-start=\"8849\" data-end=\"8958\">Garan\u021biile se men\u021bin p\u00e2n\u0103 la stingerea integral\u0103 a obliga\u021biilor \u00eenscrise \u00een certificatul de atestare fiscal\u0103.<\/p>\n<p data-start=\"8960\" data-end=\"9277\">Dac\u0103 aceste obliga\u021bii nu sunt pl\u0103tite \u00een termen de <strong data-start=\"9011\" data-end=\"9062\">60 de zile de la \u00eenregistrarea cesiunii la ONRC<\/strong>, ANAF execut\u0103 garan\u021bia. Dac\u0103 datoriile sunt pl\u0103tite \u00een intervalul respectiv, garan\u021bia este eliberat\u0103 printr-un act emis de organul fiscal \u0219i comunicat persoanelor interesate.<\/p>\n<p data-start=\"9279\" data-end=\"9430\">Termenul de 60 de zile \u00eencepe, a\u0219adar, de la \u00eenregistrarea cesiunii \u00een registrul comer\u021bului, nu de la semnarea contractului sau de la notificarea ANAF.<\/p>\n<h2 data-section-id=\"179pdoz\" data-start=\"9432\" data-end=\"9499\">Ce \u00eenseamn\u0103 proiectul pentru v\u00e2nz\u0103torul \u0219i cump\u0103r\u0103torul unui SRL<\/h2>\n<p data-start=\"9501\" data-end=\"9603\">Noile reguli fac necesar\u0103 o verificare fiscal\u0103 mai atent\u0103 \u00eenainte de semnarea contractului de cesiune.<\/p>\n<p data-start=\"9605\" data-end=\"9816\">Pentru cump\u0103r\u0103tor, existen\u021ba datoriilor nu mai este doar un aspect de due diligence. Ea poate produce un cost imediat, deoarece cesionarul poate ajunge s\u0103 constituie garan\u021bia necesar\u0103 \u00eenregistr\u0103rii transferului.<\/p>\n<p data-start=\"9818\" data-end=\"10074\">Pentru v\u00e2nz\u0103tor, simpla semnare a contractului nu mai garanteaz\u0103 finalizarea rapid\u0103 a opera\u021biunii. Dac\u0103 societatea are restan\u021be, transferul poate necesita ob\u021binerea unei scrisori de garan\u021bie, a unei poli\u021be de asigurare sau blocarea unor sume la Trezorerie.<\/p>\n<p data-start=\"10076\" data-end=\"10123\">Contractul ar trebui s\u0103 reglementeze cel pu\u021bin:<\/p>\n<ul data-start=\"10125\" data-end=\"10420\">\n<li data-section-id=\"1ran73z\" data-start=\"10125\" data-end=\"10159\">cine depune notificarea la ANAF;<\/li>\n<li data-section-id=\"ee1hcp\" data-start=\"10160\" data-end=\"10192\">cine suport\u0103 costul garan\u021biei;<\/li>\n<li data-section-id=\"1v8ooo3\" data-start=\"10193\" data-end=\"10257\">cine trebuie s\u0103 pl\u0103teasc\u0103 datoriile \u00een termenul de 60 de zile;<\/li>\n<li data-section-id=\"lpjyje\" data-start=\"10258\" data-end=\"10305\">ce se \u00eent\u00e2mpl\u0103 dac\u0103 ANAF solicit\u0103 complet\u0103ri;<\/li>\n<li data-section-id=\"91t5xg\" data-start=\"10306\" data-end=\"10345\">ce se \u00eent\u00e2mpl\u0103 dac\u0103 apar datorii noi;<\/li>\n<li data-section-id=\"2fkdi7\" data-start=\"10346\" data-end=\"10420\">dac\u0103 plata pre\u021bului este condi\u021bionat\u0103 de \u00eenregistrarea cesiunii la ONRC.<\/li>\n<\/ul>\n<h2 data-section-id=\"1j6ehng\" data-start=\"10422\" data-end=\"10443\">Un exemplu practic<\/h2>\n<p data-start=\"10445\" data-end=\"10514\">Un asociat dore\u0219te s\u0103 transfere 10% din capitalul social al unui SRL.<\/p>\n<p data-start=\"10516\" data-end=\"10742\">Chiar dac\u0103 transferul nu schimb\u0103 controlul societ\u0103\u021bii, notificarea ANAF este obligatorie. \u00cen maximum 15 zile de la cesiunea de p\u0103r\u021bi sociale, societatea, cedentul sau cesionarul transmite notificarea, contractul \u0219i actul constitutiv actualizat.<\/p>\n<p data-start=\"10744\" data-end=\"10836\">Dac\u0103 certificatul fiscal indic\u0103 zero restan\u021be, dosarul poate continua la ONRC f\u0103r\u0103 garan\u021bii.<\/p>\n<p data-start=\"10838\" data-end=\"11180\">Dac\u0103 certificatul indic\u0103 datorii de 100.000 lei, societatea sau cesionarul trebuie s\u0103 constituie o garan\u021bie pentru aceast\u0103 sum\u0103. \u00cen lipsa acordului ANAF asupra garan\u021biei, cesiunea nu va putea fi finalizat\u0103 prin \u00eenregistrarea la ONRC. Dup\u0103 \u00eenregistrare, obliga\u021biile trebuie stinse \u00een 60 de zile, \u00een caz contrar ANAF urm\u00e2nd s\u0103 execute garan\u021bia.<\/p>\n<p data-start=\"11196\" data-end=\"11420\">\u00cen concluzie, proiectul de ordin transform\u0103 \u00eentr-un circuit administrativ concret obliga\u021biile introduse prin Legea nr. 239\/2025: notificarea ANAF, emiterea certificatului fiscal, constituirea garan\u021biilor \u0219i schimbul de informa\u021bii cu ONRC.<\/p>\n<p data-start=\"11422\" data-end=\"11681\">Principala idee pe care asocia\u021bii \u0219i antreprenorii trebuie s\u0103 o re\u021bin\u0103 este c\u0103 procedura nu mai vizeaz\u0103 numai v\u00e2nzarea participa\u021biei majoritare. \u00cen forma actual\u0103 a legii, orice cesiune de p\u0103r\u021bi sociale \u00eentr-un SRL trebuie analizat\u0103 \u0219i din perspectiv\u0103 fiscal\u0103.<\/p>\n<p data-start=\"11683\" data-end=\"12008\" data-is-last-node=\"\" data-is-only-node=\"\">\u00cenaintea semn\u0103rii unui contract de cesiune, este recomandat\u0103 verificarea situa\u021biei fiscale a societ\u0103\u021bii \u0219i stabilirea contractual\u0103 a persoanei care va gestiona notificarea, garan\u021bia \u0219i eventualele datorii. Altfel, o opera\u021biune aparent simpl\u0103 poate fi \u00eent\u00e2rziat\u0103 sau blocat\u0103 \u00een etapa de \u00eenregistrare la Registrul Comer\u021bului.<\/p>","protected":false},"excerpt":{"rendered":"<p>Cesiunea de p\u0103r\u021bi sociale nu mai este doar o opera\u021biune \u00eentre asocia\u021bi, urmat\u0103 de depunerea documentelor la Registrul Comer\u021bului &#8211; noile reguli introduc \u0219i o etap\u0103 fiscal\u0103: notificarea ANAF, verificarea datoriilor societ\u0103\u021bii \u0219i, \u00een anumite cazuri, constituirea unor garan\u021bii. Pentru aplicarea efectiv\u0103 a acestor reguli, ANAF \u0219i Ministerul Justi\u021biei au publicat, la  [&#8230;]<\/p>\n","protected":false},"author":9,"featured_media":4566,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-4564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diverse"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cesiunea de p\u0103r\u021bi sociale \u0219i procedura de notificare la ANAF | ZIC Legal<\/title>\n<meta name=\"description\" content=\"Proiectul de ordin ANAF stabile\u0219te cum se notific\u0103 cesiunea de p\u0103r\u021bi sociale c\u00e2nd sunt necesare garan\u021bii \u0219i cum verific\u0103 ONRC datoriile firmei.\" 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