CIRCULARA Nr. 19 din 27 iulie 2000
privind intocmirea situatiei financiar-contabile - mod. 4033 "Impozite,
taxe si alte obligatii datorate si varsate"
ACT EMIS DE: BANCA NATIONALA A ROMANIEI
ACT PUBLICAT IN: MONITORUL OFICIAL NR. 379 din 15 august 2000
In temeiul prevederilor art. 50 din Legea nr. 101/1998 privind Statutul
Bancii Nationale a Romaniei, modificata si completata prin Legea nr. 156/1999,
ale art. 58 din Legea bancara nr. 58/1998, modificata si completata prin
Ordonanta de urgenta a Guvernului nr. 24/1999 si prin Ordonanta de urgenta a
Guvernului nr. 56/2000, si ale art. 4 din Legea contabilitatii nr. 82/1991,
republicata,
avand in vedere prevederile art. 6 din Ordinul ministrului finantelor si al
guvernatorului Bancii Nationale a Romaniei nr. 1.524/362/1998 privind aprobarea
modelelor situatiilor financiar-contabile pentru banci si a normelor
metodologice privind intocmirea si utilizarea acestora, cu modificarile si
completarile ulterioare, ale Ordonantei Guvernului nr. 73/1999 privind
impozitul pe venit, modificata prin Ordonanta de urgenta a Guvernului nr.
9/2000, si ale Ordinului ministrului finantelor nr. 440.485/2000,
Banca Nationala a Romaniei emite prezenta circulara.
Art. 1
Prezenta circulara modifica si completeaza prevederile modelelor
situatiilor financiar-contabile pentru banci si ale normelor metodologice
privind intocmirea si utilizarea acestora, aprobate prin Ordinul ministrului
finantelor si al guvernatorului Bancii Nationale a Romaniei nr. 1.524/362/1998,
cu modificarile si completarile ulterioare, dupa cum urmeaza:
Modelul situatiei financiar-contabile - mod. 4033 "Impozite, taxe si
alte obligatii datorate si varsate" este prevazut in anexa*) la prezenta
circulara si va fi utilizat de banci, persoane juridice romane, si de
sucursalele din Romania ale bancilor straine, incepand cu situatiile
financiar-contabile intocmite pentru semestrul I al anului 2000.
------------
*) Anexa este reprodusa in facsimil.
Art. 2
Banca Nationala a Romaniei va urmari, in cadrul actiunilor de supraveghere
desfasurate potrivit legii, aplicarea de catre banci a prevederilor prezentei
circulare.
Art. 3
Nerespectarea prevederilor prezentei circulare atrage aplicarea
sanctiunilor si/sau a masurilor prevazute la art. 69 si, respectiv, la art. 70
din Legea bancara nr. 58/1998, cu modificarile si completarile ulterioare.
Art. 4
Pe data intrarii in vigoare a prezentei circulare orice alte dispozitii
contrare se abroga.
GUVERNATORUL
BANCII NATIONALE A ROMANIEI,
EMIL IOTA GHIZARI
ANEXA 1
IMPOZITE, TAXE SI ALTE OBLIGATII DATORATE SI VARSATE - mod. 4033 -
___
DENUMIREA BANCII: ........................ | N | National*) [ ]
|___|
| | [ ]
___ ___ |___|
Data: [_,_]_,_[_,_] Cod banca: [_,_,_,_,_] | 0 | 1 | | G | Global*) [ 3 ] TM
|___|___| |___|
_________
|mod. 4033| - mii lei -
|===============================================================================
| | | DATORAT | | RAMAS DE VARSAT |
|
| | |_________________| |___________________|
|
| | | | din care: | |Cu termen|Cu termen|
|
| | | | sume | |de plata |de plata |
|
| DENUMIREA |Nr.| |constituite|VARSAT |pana la | dupa |VARSAT|
| INDICATORILOR |rd.|TOTAL| aferente |EFECTIV|sfarsitul|sfarsitul| IN
|
| | | | perioadei | |perioadei|perioadei| PLUS
|
| | | | de | | de | de |
|
| | | | raportare | |raportare|raportare|
|
| | | | |
|_________|_________|______|
| | | | | | (col. 1-3 = 4+5) |
(3-1)|
|=====================|===|=====|===========|=======|===================|======|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|=====================|===|=====|===========|=======|===================|======|
|BUGET DE STAT - TOTAL| | | | | | |
|
|(rd. 02 la 14) | 01| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Impozit pe profit | | | | | | |
|
|(ct. 3531) | 02| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Impozit pe salarii | | | | | | |
|
|(din ct. 3533, | | | | | | |
|
|analitic distinct) | 03| | X | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Impozit pe venituri | | | | | | |
|
|din salarii (din | | | | | | |
|
|ct. 3533, analitic | | | | | | |
|
|distinct) | 04| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Impozit pe venituri | | | | | | |
|
|din dividende si | | | | | | |
|
|dobanzi | | | | | | |
|
|(din ct. 3536) | 05| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Taxa pe valoarea | | | | | | |
|
|adaugata (ct. 35323) | 06| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Impozitul pe | | | | | | |
|
|veniturile | | | | | | |
|
|persoanelor juridice | | | | | | |
|
|nerezidente (din | | | | | | |
|
|ct. 3536) | 07| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Taxe speciale de | | | | | | |
|
|consumatie (accize) | | | | | | |
|
|- din ct. 3536 | 08| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Taxe vamale de la | | | | | | |
|
|persoane juridice | | | | | | |
|
|(din ct. 3536) | 09| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Impozit pe dividende | | | | | | |
|
|(din ct. 3536) | 10| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Majorari, penalitati | | | | | | |
|
|si amenzi pentru | | | | | | |
|
|neplata in termen a | | | | | | |
|
|obligatiilor catre | | | | | | |
|
|bugetul de stat | | | | | | |
|
|(din ct. 3539) | 11| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Taxa de timbru (din | | | | | | |
|
|ct. 3536) | 12| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Redevente datorate | | | | | | |
|
|bugetului de stat | | | | | | |
|
|(din ct. 3536) | 13| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Alte impozite, taxe | | | | | | |
|
|si alte obligatii | | | | | | |
|
|datorate bugetului de| | | | | | |
|
|stat (din ct. 3536 | | | | | | |
|
|si din ct. 3539) | 14| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|BUGETE LOCALE - TOTAL| | | | | | |
|
|(rd. 16 la 22) | 15| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Taxa pentru folosirea| | | | | | |
|
|terenurilor | | | | | | |
|
|proprietate de stat | | | | | | |
|
|(din ct. 3536) | 16| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Impozit pe cladiri si| | | | | | |
|
|impozit pe teren (din| | | | | | | |
|ct. 3536) | 17| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Taxa asupra | | | | | | |
|
|mijloacelor de | | | | | | |
|
|transport detinute de| | | | | | |
|
|banci (din ct. 3536) | 18| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Impozit pe veniturile| | | | | | |
|
|persoanelor fizice | | | | | | |
|
|nesalariate (din | | | | | | |
|
|ct. 3533, analitic | | | | | | |
|
|distinct) | 19| | X | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Cote defalcate din | | | | | | |
|
|impozitul pe salarii | | | | | | |
|
|(din ct. 3533) | 20| | X | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Majorari, penalitati | | | | | | |
|
|si amenzi pentru | | | | | | | |
|neplata in termen a | | | | | | |
|
|obligatiilor catre | | | | | | |
|
|bugetul local (din | | | | | | |
|
|ct. 3539) | 21| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Alte impozite, taxe | | | | | | |
|
|si alte obligatii | | | | | | |
|
|datorate bugetului | | | | | | |
|
|local (din ct. 3536 | | | | | | |
|
|si din ct. 3539) | 22| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
*) "G" - se completeaza de catre bancile persoane juridice romane
"N" - se completeaza de catre sucursalele din Romania ale
bancilor straine
___
DENUMIREA BANCII: ........................ | N | National [ ]
|___|
| | [ ]
___ ___ |___|
Data: [_,_]_,_[_,_] Cod banca: [_,_,_,_,_] | 0 | 1 | | G | Global [ 3 ] TM
|___|___| |___|
_________
|mod. 4033| - mii lei -
|===============================================================================
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|=====================|===|=====|===========|=======|===================|======|
|FONDURI SPECIALE - | | | | | | |
|
|TOTAL rd. 24 la | | | | | | |
|
|34 + 38 + 39) | 23| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond pentru | | | | | | |
|
|asigurarile sociale | | | | | | |
|
|de sanatate (din | | | | | | |
|
|ct. 35211, analitic | | | | | | |
|
|distinct si | | | | | | |
|
|ct. 35213) | 24| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special pentru | | | | | | |
|
|sanatate publica 2% | | | | | | |
|
|(din ct. 3538, | | | | | | |
|
|analitic distinct) | 25| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special pentru | | | | | | |
|
|sanatate publica 12% | | | | | | |
|
|(din ct. 3538, | | | | | | |
|
|analitic distinct) | 26| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special al | | | | | | |
|
|drumurilor publice | | | | | | |
|
|(din ct. 3538, | | | | | | |
|
|analitic distinct) | 27| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special pentru | | | | | | |
|
|dezvoltarea si | | | | | | |
|
|modernizarea | | | | | | |
|
|punctelor vamale | | | | | | |
|
|(din ct. 3538, | | | | | | |
|
|analitic distinct) | 28| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special pentru | | | | | | |
|
|dezvoltarea | | | | | | |
|
|sistemului energetic | | | | | | |
|
|(din ct. 3538, | | | | | | |
|
|analitic distinct) | 29| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special pentru | | | | | | |
|
|promovarea si | | | | | | |
|
|dezvoltarea | | | | | | |
|
|turismului (din | | | | | | |
|
|ct. 3538, analitic | | | | | | |
|
|distinct) | 30| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special de | | | | | | |
|
|solidaritate sociala | | | | | | |
|
|pentru persoanele cu | | | | | | |
|
|handicap (din | | | | | | |
|
|ct. 3538, analitic | | | | | | |
|
|distinct) | 31| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special pentru | | | | | | |
|
|protejarea | | | | | | |
|
|asiguratilor (din | | | | | | |
|
|ct. 3538, analitic | | | | | | |
|
|distinct) | 32| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond special de | | | | | | |
|
|sustinere a | | | | | | |
|
|invatamantului de | | | | | | |
|
|stat (din ct. 3538, | | | | | | |
|
|analitic distinct) | 33| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Contributiile pentru | | | | | | |
|
|constituirea | | | | | | |
|
|resurselor financiare| | | | | | |
|
|ale Fondului de | | | | | | |
|
|garantare a | | | | | | |
|
|depozitelor in | | | | | | |
|
|sistemul bancar, | | | | | | | |
|conform O.G. | | | | | | |
|
|nr. 39/1996 - total | | | | | | |
|
|(rd. 35 la 37) | 34| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
| - contributia | | | | | | |
|
| initiala (din | | | | | | |
|
| ct. 3538, analitic| | | | | | |
|
| distinct) | 35| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
| - contributia anuala| | | | | | |
|
| (din ct. 3538, | | | | | | |
|
| analitic distinct)| 36| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
| - contributia | | | | | | |
|
| speciala (din | | | | | | |
|
| ct. 3538, analitic| | | | | | |
|
| distinct) | 37| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Alte fonduri | 38| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Majorari, penalitati | | | | | | |
|
|si amenzi pentru | | | | | | |
|
|neplata in termen a | | | | | | |
|
|obligatiilor fata de | | | | | | |
|
|bugetele fondurilor | | | | | | |
|
|speciale (din | | | | | | |
|
|ct. 3539) | 39| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|ASIGURARI SOCIALE - | | | | | | |
|
|TOTAL (rd. 41 la 46) | 40| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|C.A.S. (din | | | | | | |
|
|ct. 35211, analitic | | | | | | |
|
|distinct) | 41| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Contributia pentru | | | | | | |
|
|pensie suplimentara | | | | | | |
|
|(ct. 35212) | 42| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond de pensii si | | | | | | |
|
|asigurari sociale ale| | | | | | |
|
|agricultorilor (din | | | | | | |
|
|ct. 3538, analitic | | | | | | |
|
|distinct) | 43| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond de somaj 1% | | | | | | |
|
|(ct. 35222) | 44| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Fond de somaj 5% | | | | | | |
|
|(ct. 35221) | 45| | | | | |
|
|_____________________|___|_____|___________|_______|_________|_________|______|
|Majorari, penalitati | | | | | | |
|
|si amenzi pentru | | | | | | |
|
|neplata in termen a | | | | | | |
|
|obligatiilor fata de | | | | | | |
|
|bugetele asigurarilor| | | | | | |
|
|sociale (din | | | | | | |
|
|ct. 3539) | 46| | | | | |
|
|==============================================================================|
|TOTAL (rd. 01 + 15 + | | | | | | | |
|+ 23 + 40) | 47| | | | | |
|
================================================================================
___
DENUMIREA BANCII: ........................ | N | National [ ]
|___|
| | [ ]
___ ___ |___|
Data: [_,_]_,_[_,_] Cod banca: [_,_,_,_,_] | 0 | 1 | | G | Global [ 3 ] TM
|___|___| |___|
_________
|mod. 4033| - mii lei -
|===============================================================
| | Nr. | |
| DENUMIREA INDICATORILOR | rd. | SUME |
|=========================================|=====|==============|
| A | B | 1 |
|=========================================|=====|==============|
| TVA de recuperat (ct. 35324) | | |
| - Constituita | 48 | |
|_________________________________________|_____|______________|
| - Recuperata | 49 | |
|_________________________________________|_____|______________|
| - Diferenta (rd. 48-49) | 50 | |
================================================================
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL BANCII) FINANCIAR-CONTABIL
Numele, prenumele, semnatura Numele, prenumele
si stampila bancii si semnatura