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Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

DECRET Nr

DECRET   Nr. 27 din 30 ianuarie 1970

privind modificarea unor prevederi legale referitoare la impozite si taxe, precum si la primele de asigurare

ACT EMIS DE: CONSILIUL DE STAT AL REPUBLICII SOCIALISTE ROMANIA

ACT PUBLICAT IN: BULETINUL OFICIAL  NR. 3 din 31 ianuarie 1970


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                       EXPUNERE DE MOTIVE

    Sistemul impozitelor de la populatie si al taxelor locale a fost stabilit in anii 1952 - 1954 potrivit conditiilor din acea perioada.
    Din aplicarea in practica a legislatiei impozitelor a rezultat necesitatea imbunatatirii unor prevederi menite, pe de o parte, sa stimuleze extinderea muncii la domiciliu, care nu necesita investitii din partea statului si permite atragerea in activitatea productiva a unui numar insemnat de persoane, precum si pentru unificarea regimului de impunere a veniturilor realizate din aceasta activitate, iar pe de alta parte sa asigure o mai buna corelare a termenelor de plata si a majorarilor legale ce se aplica pentru neplata la termen a impozitelor, a taxelor si a primelor de asigurare prin efectul legii.
    De asemenea, a devenit necesara abrogarea expresa a unor articole din legile de impozite si taxe care se refera la stabilirea si sanctionarea contraventiilor, spre a se putea adopta reglementarile prevazute de Legea nr. 32/1968 privind stabilirea si sanctionarea contraventiilor, care a intrat in vigoare la 1 ianuarie 1969.
    In acest sens, s-a adoptat alaturatul decret.

    Consiliul de Stat al Republicii Socialiste Romania decreteaza:

    Art. 1
    Decretul nr. 153/1954*) privitor la impozitul pe veniturile populatiei se modifica astfel:
    1. Se abroga prevederea de la articolul 15 privind majorarea cu 10% a impozitului datorat de persoanele care lucreaza la domiciliu pentru organizatiile socialiste.
    Impunerea veniturilor obtinute de aceste persoane se va face in conditiile prevazute pentru veniturile realizate de salariati si de membrii cooperativelor mestesugaresti si de invalizi, articolul 15 avind urmatorul cuprins:
    "Art. 15
    Sint supusi impozitului in aceleasi conditii ca si muncitorii si functionarii:
    a) membrii cooperativelor mestesugaresti si de invalizi, pentru cistigurile realizate de la acestea in calitate de cooperatori;
    b) persoanele care lucreaza la domiciliu pentru organizatiile socialiste, in conditiile prevazute de dispozitiile legale in vigoare, pentru cistigurile realizate de la acestea."
    2. Alineatele 1 si 2 ale articolului 31 vor avea urmatorul cuprins:
    "Impozitul stabilit conform articolului 29 se plateste in patru rate egale, pina la sfirsitul lunilor februarie, aprilie, iulie si octombrie.
    Impozitul pe veniturile din inchirierea cladirilor plateste in doua rate egale, pina la sfirsitul lunilor martie si septembrie."
    3. Articolele 37, 39 si 40 se abroga.
------------
    *) Decretul nr. 153/1954 este reprodus in C.L.D.H.D. 1 mai - 30 iunie 1954, pagina 5.


    Art. 2
    Decretul nr. 94/1957 privind impunerea cistigurilor realizate de membrii cooperativelor mestesugaresti se abroga.
    Art. 3
    Decretul nr. 18/1952*) pentru stabilirea impozitelor si taxelor locale se modifica astfel:
    1. Articolul 14 va avea urmatorul cuprins:
    "Art. 14
    Impozitul pe cladiri se plateste semestrial, in rate egale, pina la sfirsitul lunilor martie si septembrie."
    2. Alineatul 2 al articolului 23 va avea urmatorul cuprins:
    "Instrainarea sau retragerea din circulatie a mijlocului de transport in cursul anului atrage scaderea taxei, cu incepere de la 1 a lunii urmatoare instrainarii sau retragerii."
    3. Articolul 24 va avea urmatorul cuprins:
    "Art. 24
    Taxa anuala se plateste pina la sfirsitul lunii martie. Persoanele care dobindesc mijloacele de transport in cursul anului platesc taxa datorata odata cu declararea lor la organul financiar."
    4. Articolul 38 se abroga.
------------
    *) Decretul nr. 18/1952 este reprodus in C.L.D.H.D. 1 - 31 ianuarie 1952, pagina 24.

    Art. 4
    Articolul 12 din Decretul nr. 199/1955*) asupra taxelor de timbru se abroga.
------------
    *) Decretul nr. 199/1955 este reprodus in C.L.D.H.D. nr. III/1955, pagina 44.

    Art. 5
    Articolul 7 bis din Decretul nr. 179/1962*) privind impozitul pe veniturile cooperativelor si ale celorlalte organizatii cooperatiste de consum si mestesugaresti, precum si ale intreprinderilor si organizatiilor economice ale organizatiilor obstesti, se abroga.
------------
    *) Decretul nr. 179/1962 este reprodus in C.L.D.H.D. nr. I - II/1962, pagina 30.

    Art. 6
    Articolul 22 din Legea nr. 61/1968*) privind impunerea veniturilor realizate din activitati agricole se abroga.
------------
    *) Legea nr. 61/1968 este reprodusa in C.L.D.H.A.N. nr. VI/1968, pagina 372.

    Art. 7
    Pentru neachitarea sau nevarsarea la termen a impozitului pe veniturile populatiei, a impozitelor si taxelor locale si a impozitului pe veniturile realizate din activitati agricole se aplica, pentru fiecare luna sau fractiune de luna de intirziere, o majorare de 1% in cazul organizatiilor socialiste si de 2% in cazul persoanelor fizice si juridice altele decit organizatiile socialiste. Majorarile astfel calculate nu pot fi mai mici de 10 lei si nici mai mari decit debitul exigibil.
    Art. 8
    Prevederile articolului 14 din Decretul nr. 18/1952, modificat potrivit articolului III, punctul I al prezentului decret, se aplica si primelor pentru cladirile proprietate a persoanelor fizice, situate in raza oraselor, asigurate prin efectul legii.
    Prevederile articolului VII se aplica si primelor la asigurarea, prin efectul legii, a bunurilor.
    Art. 9
    Prevederile prezentului decret intra in vigoare la 1 ianuarie 1970.



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COMENTARII la Decretul 27/1970

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