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DECIZIE Nr

DECIZIE   Nr. 5 din 22 octombrie 2002

privind aprobarea solutiilor referitoare la aplicarea unor prevederi privind impozitul pe venit

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE


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              COMISIA CENTRALA FISCALA
ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 789 din 30 octombrie 2002

    Art. 1
    Se aproba solutiile prevazute in anexa care face parte integranta din prezenta decizie, referitoare la aplicarea unitara a prevederilor unor articole din Ordonanta Guvernului nr. 7/2001 privind impozitul pe venit, adoptate in sedinta din data de 9 mai 2002 de Comisia centrala fiscala constituita in baza Ordinului ministrului finantelor publice nr. 1.349/2001.
    Art. 2
    Prezenta decizie va fi publicata in Monitorul Oficial al Romaniei, Partea I.

                       Ministrul finantelor publice,
                          Mihai Nicolae Tanasescu

    ANEXA 1

                                 SOLUTII
privind aplicarea unitara a prevederilor unor articole din Ordonanta Guvernului nr. 7/2001 privind impozitul pe venit

    I. Articolul 43 din Ordonanta Guvernului nr. 7/2001 privind impozitul pe venit
    1. Diferentele de curs favorabile rezultate din operatiuni de vanzare-cumparare de valuta la termen, pe baza de contract, efectuate de clientii bancilor comerciale - persoane fizice - se cuprind in categoria "Alte venituri" din Ordonanta Guvernului nr. 7/2001 privind impozitul pe venit, in vigoare de la 1 ianuarie 2002.
    Operatiunile valutare la termen se caracterizeaza prin scadenta ulterioara datei valuta spot (doua zile lucratoare), reprezentand o intelegere intre doua parti de a efectua o tranzactie in viitor la un curs stabilit in prezent.
    In conformitate cu prevederile art. 43 din actul normativ mentionat mai sus, veniturile de aceasta natura se supun impunerii cu o cota de impozit de 10% aplicata asupra veniturilor brute, impozitul fiind final.
    Precizam ca in acest caz venitul brut reprezinta diferenta de valuta, respectiv de lei, rezultata din efectuarea de operatiuni de vanzare-cumparare de valuta pe baza de contract, la termen.
    2. Pierderile rezultate din astfel de operatiuni nu sunt recunoscute din punct de vedere fiscal, necompensandu-se cu veniturile de aceasta natura si reprezentand pierderi definitive ale contribuabilului.
    3. Obligatia de calcul si retinere a impozitului revine platitorului de astfel de venituri in momentul inchiderii operatiunii si evidentierii lor in contul clientului. Virarea impozitului la bugetul de stat se efectueaza pana la data de 25 a lunii urmatoare realizarii venitului.
    4. Contribuabilii care obtin astfel de venituri nu au obligatii declarative pentru acestea, conform prevederilor art. 62 din Ordonanta Guvernului nr. 7/2001.
    5. Platitorii veniturilor cu regim de retinere la sursa a impozitului, respectiv bancile comerciale, sunt obligati sa depuna la organul fiscal competent o "Declaratie informativa privind impozitul retinut pe veniturile obtinute din jocuri de noroc, din premii si din prime in bani si/sau in natura, alte venituri, pe beneficiari de venit, pe anul .....", cod 14.13.01.13/7i, la termenul stabilit de Ministerul Finantelor Publice conform prevederilor art. 68 - 70 din Ordonanta Guvernului nr. 7/2001.

    II. Deductibilitatea primelor de asigurare si alte probleme legate de impunerea veniturilor realizate in sistemul de asigurare
    1. Sunt cheltuieli deductibile pentru calculul venitului net din activitati independente, conform reglementarilor legale, primele de asigurare care privesc imobilizarile corporale si imobilizarile necorporale, inclusiv pentru stocurile detinute, precum si cheltuielile de asigurare pentru boli profesionale, risc profesional si impotriva accidentelor de munca.
    Sunt de asemenea deductibile cheltuielile cu primele de asigurare pentru bunurile din patrimoniul personal cand acestea reprezinta garantie bancara pentru creditele utilizate in desfasurarea activitatii independente a contribuabilului.
    2. Se incadreaza in prevederile art. 5 lit. d) din Ordonanta Guvernului nr. 7/2001 si sumele reprezentand rascumparari partiale in contul persoanei asigurate, in cazul in care contractantul asigurarii este aceeasi persoana care suporta primele de asigurare si este beneficiarul sumei respective.

    III. Tratamentul fiscal al cheltuielilor cu amortizarea unor bunuri, reglementat prin legi speciale de organizare si desfasurare a unor profesii liberale
    1. Scaderea cheltuielilor cu investitiile, dotarile si alte utilitati efectuate in cadrul atelierelor de arhitectura se face direct din veniturile realizate pe o perioada de 3 ani de la inceperea exercitarii profesiei, in limita venitului realizat anual.
    2. In cazul birourilor executorilor judecatoresti, intrucat prevederea art. 64 din Legea nr. 188/2000 privind executorii judecatoresti a fost abrogata de Ordonanta Guvernului nr. 7/2001, tratamentul fiscal stabilit prin acest articol se aplica numai pana la data de 31 decembrie 2001, in limita venitului realizat in anul fiscal 2001.
    Pentru partea ramasa de recuperat amortizarea se va calcula conform metodei lineare, pana la expirarea duratei normale de functionare, conform prevederilor art. 80 alin. (2) din Ordonanta Guvernului nr. 7/2001.
    3. Pentru cabinetele medicale cheltuielile cu investitiile, dotarile si alte utilitati sunt deductibile in limita venitului realizat anual, pana la recuperarea lor integrala.



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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 
ANONIM a comentat OUG 96 2021
    GET YOUR EX LOVER BACK NOW OR GET YOUR BROKEN RELATIONSHIP, MARRIAGE RESTORED. I’m just upset that I have been in pain and crying for so long and many times. Thank you dromokpo@gmail.com I wished I would have found you earlier, you would have saved me from a lot of pain for the past five years my ex lover left me for another woman in just 2 days i contacted you Dr Omokpo you brought my broken relationship back I spent a small fortune enough to take my dream trip to South Carolina but what’s the point in taking a dream trip without the love of my life. Dr Omokpo has given me hope and his honesty is a breath of fresh air, I feel so good and heavy happiness in my heart to get my ex lover back. Who I thought he was gone forever. We are married now as I share my testimony with you. If you have broken relationship or broken marriage or you want to get your ex lover back kindly contact: dromokpo@gmail.com
ANONIM a comentat Decretul 1134 2016
    My Dear friends online, My name is Annisa Agung, And I live in Illinois USA, I have to give this miraculous testimony which is so unbelievable until now. I had a problem with my Ex husband 2 years ago, which led to our break up. I was not myself again, I felt so empty inside me, my love and financial situation became worse, until a close friend of mine told me about a spell caster who helped her in the same problem too. His name is Doctor OGEDEGBE. I whatsapp the spell caster and I told him my problem and I did what he asked of me, to cut the long story short. Before I knew what was happening, less than two days ago my husband gave me a call and told me that he was coming back to me. I was so happy to have him back. The most interesting part of the story is that I am pregnant. Thanks to Doctor OGEDEGBE  for saving my marriage and for also saving others' marriage too. Continue your good work, If you are interested to contact the great spell caster email address: dr.ogedegbe6@gmail.com or contact him on whatsapp +2348109374702
ANONIM a comentat Legea 141 2018
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ANONIM a comentat Legea 243 2021
    I'm Rowe Lyndia from USA, i had a nice family; i was married for 11 years to my husband and all of a sudden, another woman came into the picture, the man that used to love me before started picking quarrels with me he was so abusive that when i try to tell him the truth about how i feel and what he is doing is not right for the family, he gets very angry and hits me with any thing he sees around him. but i still loved him with all my heart despite all he has done to me and i wanted him back at all cost. Then he filed for a divorce, my whole life was tearing apart and I didn't know what to do ...... he moved out of the house and abandoned me and the kids. So a very close friend of mine told me about trying a love spell to get my husband back. She also uses Priest Uduebor love spell to get back her divorce husband and told me they are very much happy with their relationship. So she introduced me to the spell caster, at first i was surprised and scared so i decided to give it a try reluctantly.......although i didn't believe in all those things, then when he did the special spells, i was so surprised, after four days my husband came back and was pleading for my forgiveness, he had realized his mistakes, i just couldn't believe it, anyway we are back together now and we are now one big happy family we use to be. I want to tell everyone who is looking for any solution to his or her problem, I advise you to kindly consult this spell caster, he is real, he is powerful and whatever the spell caster tells is what will happen, because all that the spell caster told me came to pass. You can kindly contact him on: his For an immediate response please contact me by. Email ifagbemileke236@gmail.com WhatsApp number (+2349030638317). He also cures all kinds of sickness and such as 1 LOVE SPELL 2 WIN EX BACK 3 FRUIT OF THE WOMB 4 PROMOTION SPELL 5 PROTECTION SPELL 6 BUSINESS SPELL 7 GOOD JOB SPELL 8 HIV AIDS 9 LOTTERY SPELL and COURT CASE SPELL. 10 CANCER 11 STROKE 12 Erectile Dysfunction
ANONIM a comentat OUG 96 2021
    Hello everyone, my name is Elisa Keily I am so overwhelmed with joy all thanks to Dr Raypower spell. my husband left me for another woman few years back and I was very devastated cause I never did anything wrong to him, I was left with my two kid and a job that pays little.i was almost giving up until I saw a testimony online about Dr Raypower and I decided to contact him.i explained my problem to him and he assured me I'll see a positive result after 24hurs, surprisingly my husband came back the day after the spell begging me to forgive him and promised to never leave. My husband has been back for 6 months now and we've never had any issues, am glad I didn't doubt Dr Raypower cause he sure can solve any problems with fast relief you can also contact him for help now Email: Urgentspellcast@gmail.com or Urgentspellcast@yahoo.com Website: https://urgentspellcast.wordpress.com/  WhatsApp: +14243308109
ANONIM a comentat OUG 96 2021
     I want to use this opportunity to thank Dr Ilekhojie who help me to win a large sum. I have been playing the lottery for the past 5 years now and i have never won. Ever since then i have not been able to win and i was so upset and i needed help to win the lottery. so i decided to go online and search for help, there i saw so many good testimony about this man called Great Dr Ilekhojie of how he have cast lucky spell lotto for people to win the lottery. I contacted him also and tell him i want to win a lottery, he cast a spell for me which i use and i play and won a large amount in dollars. I am so grateful to this man. Just in-case you also need him to help you win, you can contact him through his email: gethelp05@gmail.com and send him a direct message on +2348147400259
ANONIM a comentat OUG 96 2021
    Hello everyone, I want to let the whole world know how Dr. Wale has restored my broken relationship with Wayne. We have been together for 3 years and he told me that he doesn’t love me like he used to. Things have not been good for about 4 months and he ended this about 2 weeks ago. I was miserable and just didn't want to go on anymore. I did text him right after this but he didn’t even respond to me. One day I was searching for a way to get him back on the Internet when I saw a post of a lady testifying of how a love spell caster called Dr. Wale helped her to get back her ex, I was so desperate to get mine back so I messaged him and explained my situation to him and he instructed me to do somethings which I did and 24 hours later my boyfriend Wayne came back kneeling and begging for my forgiveness and I forgive him and our relationship was back to normal again, if your Ex broke up with you or you have any problem then you problem has come to an end because Dr. Wale can solve all marriage and relationship problems. If you need his urgent help WhatsApp/Text him: +1(978) 406-9575 or Email: everlastingspellcast@gmail.com or view his website: https://everlastingspellcaster.website2.me/contact
ANONIM a comentat Decizia 2 2007
    GET YOUR EX LOVER BACK.VIA: dromokpo@gmail.com This is my testimony of life that I will tell everyone. I have been married for 25 years Another woman had a spell to get me away from my lover, My husband left me and the children and we suffered for 2 years until I saw post about where this man Dr Omokpo has helped so many people recover their broken marriages and relationships   to get their ex lovers back. I decided to send him a message about my broken marriage and family  about how my husband left me and  for him to help me bring back my loving husband home, This great man told me what to do and I followed him as he instructed. After 48 hours, as he told me, I saw a car enter the compound. I was shocked when I saw my husband. As I share my testimony with you my husband came back to me and the kids and that's why I'm happy to put all of you to meet this man for solutions to your problem and bring your lover back to you and mend your broken marriage or your relationship restored back to happiness as you wished. Contact this great man via: dromokpo@gmail.com
ANONIM a comentat Decizia 2 2007
    GET YOUR EX LOVER BACK.VIA: dromokpo@gmail.com This is my testimony of life that I will tell everyone. I have been married for 25 years Another woman had a spell to get me away from my lover, My husband left me and the children and we suffered for 2 years until I saw post about where this man Dr Omokpo has helped so many people recover their broken marriages and relationships   to get their ex lovers back. I decided to send him a message about my broken marriage and family  about how my husband left me and  for him to help me bring back my loving husband home, This great man told me what to do and I followed him as he instructed. After 48 hours, as he told me, I saw a car enter the compound. I was shocked when I saw my husband. As I share my testimony with you my husband came back to me and the kids and that's why I'm happy to put all of you to meet this man for solutions to your problem and bring your lover back to you and mend your broken marriage or your relationship restored back to happiness as you wished. Contact this great man via: dromokpo@gmail.com
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