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CIRCULARA Nr

CIRCULARA   Nr. 22896 din  5 decembrie 1996

privind aplicarea prevederilor Ordonantei Guvernului nr. 44/1995 privind imbunatatirea impunerii activitatilor producatoare de venit din exercitarea unei profesii libere si din lucrari literare, de arta si stiintifice

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 355 din 30 decembrie 1996


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    In legatura cu modul de aplicare a prevederilor Ordonantei Guvernului nr. 44/1995 si ale Instructiunilor privind impunerea liber-profesionistilor si a altor persoane fizice autorizate potrivit legii, aprobate prin Ordinul ministrului de stat, ministrul finantelor, nr. 761/1996,
    precizam urmatoarele:

    1. Sfera profesiilor enumerate la art. 1 din Ordonanta Guvernului nr. 44/1995 se completeaza cu "instructorii auto" si "maseuri".
    Pentru medici nu mai este necesara autorizarea potrivit Decretului-lege nr. 54/1990, acestia fiind autorizati de Ministerul Sanatatii conform Legii nr. 74/1995 privind exercitarea profesiei de medic, infiintarea, organizarea si functionarea Colegiului Medicilor din Romania.
    2. Cheltuielile cu investitiile in terenuri se admit la deducere in anul efectuarii acestora numai in masura in care contribuabilii fac dovada, cu certificatul de urbanism si autorizatia de constructie, ca urmeaza sa demareze constructia de sedii sau ateliere necesare desfasurarii activitatii. In situatia in care, in anul fiscal urmator, constructia de sedii sau ateliere nu a inceput, contravaloarea terenurilor respective se adauga la venitul impozabil, la nivelul valorii de piata, determinata pe baza expertizei valorice, pe cheltuiala contribuabilului.
    3. Cheltuielile cu dobandirea imobilelor sunt deductibile numai cu conditia ca acestea sa fie destinate in exclusivitate desfasurarii activitatii, iar in cazul achizitionarii de unitati locative in care se amenajeaza si incaperi destinate desfasurarii activitatii se aplica prevederile art. 3 alin. 2 din Ordonanta Guvernului nr. 44/1995.
    In cazul imobilelor achizitionate pe numele persoanei fizice si nu pe numele persoanei fizice autorizate, precum si in cazul folosirii imobilului dobandit anterior autorizarii de catre persoana fizica se aplica prevederile art. 3 alin. 2 din Ordonanta Guvernului nr. 44/1995.
    In situatia in care contravaloarea imobilelor proprii se inregistreaza pe cheltuieli in evidenta contribuabilului, ca transfer din proprietatea personala in proprietatea acestuia ca persoana autorizata, in scopul diminuarii venitului impozabil, aceasta fapta intra sub incidenta art. 12 din Legea nr. 87/1994 pentru combaterea evaziunii fiscale.
    4. Cheltuielile efectuate cu procurarea autoturismelor, ca investitie, sunt deductibile. Se admite deducerea unui singur autoturism pentru fiecare persoana fizica autorizata sau asociatie familiala, iar pentru cabinetele (birourile) asociate si societatile civile profesionale, cate un autoturism pentru fiecare membru asociat.
    In cazul autoturismelor achizitionate pe numele persoanei fizice si nu pe numele persoanei fizice autorizate, precum si in cazul folosirii autoturismului dobandit anterior autorizarii de catre persoana fizica se aplica prevederile art. 3 alin. 2 din Ordonanta Guvernului nr. 44/1995.
    Pentru autoturismele folosite de instructorii auto in procesul de invatare a conducerii auto se admite deducerea in conditiile alin. 1 de mai sus, dar numai in masura in care aceste autoturisme sunt dotate cu dubla comanda si inscriptionate corespunzator pe capote si pe partile laterale.
    Autoturismele folosite pentru taximetrie nu se admit la deducere, contribuabilii fiind impusi pe baza forfetara.
    5. Mobilierul de birou si aparatura de birou sunt deductibile la determinarea venitului impozabil, cu exceptia celor care nu sunt necesare desfasurarii activitatii autorizate, cum ar fi: frigider, televizor, aparatura audio-video etc.
    Pentru birourile (atelierele) separate de locuinta se admite la scadere aparatura pentru intretinere si curatenie, cum ar fi aspiratoarele, cu conditia ca acestea sa nu paraseasca sediul biroului sau al atelierului.
    6. Cheltuielile de protocol se admit la deducere numai in masura in care sunt efectuate in vederea realizarii venitului.
    In acest sens, se iau in considerare numai cheltuielile cu procurarea de produse specifice acestei destinatii, cum ar fi: cafea, ceai, racoritoare, diverse dulciuri si gustari specifice etc., cu pastrarea unei limite rezonabile a acestora.
    7. Cheltuielile cu reparatiile curente si capitale la mijloacele fixe din inventarul propriu, cat si inchiriate sunt deductibile, cu impozitarea corespunzatoare a venitului realizat de proprietarul mijloacelor fixe inchiriate, in conditiile in care plata chiriei este compensata cu aceste cheltuieli, potrivit prevederilor din contractul de inchiriere, dupa caz.
    In cazul unor modernizari, transformari sau al aducerii unor imbunatatiri la mijloacele fixe inchiriate cheltuielile efectuate sunt deductibile, iar contravaloarea acestora se impoziteaza la nivelul proprietarului bunurilor inchiriate in conditiile in care plata chiriei este compensata cu aceste cheltuieli, cu exceptia situatiei in care acestea sunt recuperate de chirias.
    8. Cheltuielile cu primele de asigurare pentru bunuri, precum si cele cu asigurarile profesionale sunt deductibile in masura in care veniturile obtinute cu titlu de despagubire sunt impozabile, cu recunoasterea pe cheltuieli a pierderilor respective.
    9. Atat mijloacele fixe, cat si obiectele de inventar inclusiv literatura de specialitate (cartile) incluse la rubrica "Plati" din Registrul-jurnal de incasari si plati se inscriu in Registrul-inventar model 14-1-2A4, distinct pe cele doua categorii. Cheltuielile cu abonamentele la revistele de specialitate si la Monitorul Oficial al Romaniei sunt deductibile la calculul venitului impozabil.
    10. Cota de 5% admisa la deducere pentru notarii publici se aplica numai asupra onorariilor aferente actelor notariale care privesc determinarea de taxe de timbru, indiferent ca se constata scutirea de plata taxelor de timbru in anumite cazuri. Prin urmare, nu intra in baza de aplicare a cotei de 5% veniturile din dobanzile la disponibilitatile din cont si din vanzarea unor bunuri din inventarul propriu, precum si onorariile percepute pentru activitatea de consultanta.
    11. Cheltuielile ce decurg din contractele de uzufruct sunt deductibile, urmand ca veniturile obtinute din aceste contracte la nivelul proprietarilor bunurilor respective sa se impuna potrivit art. 21 din Decretul nr. 153/1954.

                p. Ministru de stat, ministrul finantelor,
                              Gheorghe Raicu,
                             secretar de stat



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COMENTARII la Circulara 22896/1996

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ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
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ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
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ANONIM a comentat Ordin 104 2003
    Dear Sir/Madam, Do you need a quick long or short term Loan with a relatively low interest rate as low as 3% ? We offer business Loan, personal Loan, home Loan, auto Loan,student Loan, debt consolidation Loan e.t.c. no matter your credit score. Personal Loans (Secure and Unsecured) Business Loans (Secure and Unsecured) Consolidation Loan and many more. Contact US for more information about Loan offer and we will solve your financial problem. Contact us via email: mbfinance.ltd@gmail.com Phone number: +918099362729 (Call/Whats app) Website: https://www.mbfinanceservice.com Thanks. M B Finance Services
ANONIM a comentat Legea 166 2014
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER BACK MY TRUE LIFE STORY HOW I GOT MY EX LOVER BACK.I  want to thank Dr Omokpo for saving my marriage. My husband  treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: dromokpo@gmail.com that he will help me bring my husband back to being a good man.Then I gave him a try. after 3 days of casting the spell my husband came back home and i forgive him and today we are living in joy and happiness If you are going through any relationship stress or  broken marriage situation  and you want your Ex lover,  Ex boyfriend, Ex girlfriend or Divorced husband or wife you can reach him via: dromokpo@gmail.com 
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