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HOTARARE Nr

HOTARARE   Nr. 149 din  6 februarie 2003

privind modificarea si completarea Normelor metodologice pentru aplicarea Ordonantei Guvernului nr. 36/2002 privind impozitele si taxele locale, aprobate prin Hotararea Guvernului nr. 1.278/2002

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 96 din 17 februarie 2003


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    In temeiul art. 107 din Constitutie,

    Guvernul Romaniei adopta prezenta hotarare.

    ARTICOL UNIC
    Normele metodologice pentru aplicarea Ordonantei Guvernului nr. 36/2002 privind impozitele si taxele locale, aprobate prin Hotararea Guvernului nr. 1.278/2002, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 875 din 4 decembrie 2002, se modifica si se completeaza dupa cum urmeaza:
    1. Punctul 5.16 va avea urmatorul cuprins:
    "5.16. Pentru cladirile aflate in indiviziune contribuabilii persoane fizice raspund solidar in ceea ce priveste obligatiile referitoare la impozitul pe cladiri stabilit in conditiile art. 5 alin. (1) - (3) din Ordonanta. Impozitul se imparte conform cotelor-parti de proprietate, iar cotei-parti din impozitul pe cladiri corespunzator i se aplica, dupa caz, majorarea prevazuta la art. 5 alin. (2) din Ordonanta, in raport de ordinea numerica rezultata din aplicarea dispozitiilor art. 5 alin. (3) din Ordonanta, datorata de fiecare contribuabil, dupa caz."
    2. Termenele prevazute la alineatul 2 al punctului 9.05, respectiv la punctul 62.05, se modifica din 15 decembrie 2002 in 28 februarie 2003.
    3. Punctul 35.01 va avea urmatorul cuprins:
    "35.01. Prin discoteca, in sensul prezentelor norme metodologice, se intelege activitatea artistica si distractiva desfasurata intr-o incinta prevazuta cu instalatii electronice speciale de lumini, precum si de redare si auditie de muzica, unde se danseaza, indiferent cum este denumita ori de felul cum este organizata ca activitate, respectiv:
    a) integrata sau conexa activitatilor comerciale de natura celor ce intra sub incidenta diviziunii 55 sau activitatilor de spectacole specifice clasei 9233 din CAEN;
    b) integrata sau conexa oricaror alte activitati nementionate la lit. a);
    c) individuala;
    d) cu sau fara disc-jockey.
    Nu sunt de natura discotecilor activitatile prilejuite de organizarea de nunti, de botezuri si de revelioane.
    Prin videoteca, in sensul prezentelor norme metodologice, se intelege activitatea artistica si distractiva desfasurata intr-o incinta prevazuta cu instalatii electronice speciale de redare si vizionare de filme; nu este de natura videotecii activitatea care intra sub incidenta clasei 9213 din CAEN.
    Pentru determinarea impozitului pe spectacole, in cazul videotecilor si discotecilor, prin incinta se intelege spatiul inchis in interiorul unei cladiri, suprafata teraselor sau suprafata de teren afectata pentru organizarea acestor activitati artistice si distractive."
    4. Punctul 61.03 va avea urmatorul cuprins:
    "61.03. Autoritatile administratiei publice locale pot acorda inlesniri la plata impozitelor si taxelor locale in baza Ordonantei de urgenta a Guvernului nr. 40/2002 pentru recuperarea arieratelor bugetare, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 233 din 8 aprilie 2002, aprobata cu modificari si completari prin Legea nr. 491/2002, cu completarile ulterioare, si a Hotararii Guvernului nr. 794/2002 pentru aprobarea Normelor metodologice privind procedura si competentele de acordare a inlesnirilor la plata impozitelor, taxelor si a altor venituri ale bugetelor locale, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 592 din 12 august 2002.
    Autoritatile administratiei publice locale pot acorda inlesniri la plata taxelor notariale de timbru instituite prin Ordonanta Guvernului nr. 12/1998 privind taxele de timbru pentru activitatea notariala, pe baza ordinului ministrului administratiei publice pentru aprobarea normelor metodologice privind procedura si competentele de acordare a inlesnirilor la plata taxelor de timbru pentru activitatea notariala, datorate anticipat prestarii serviciului taxabil. Pentru acordarea de inlesniri la plata taxelor judiciare de timbru instituite prin Legea nr. 146/1997 privind taxele judiciare de timbru, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 173 din 29 iulie 1997, cu modificarile si completarile ulterioare, se utilizeaza procedura prevazuta la art. 74 - 81 din Codul de procedura civila."
    5. Alineatul 1 al punctului 72.01 va avea urmatorul cuprins:
    "Consiliile locale, Consiliul General al Municipiului Bucuresti, consiliile judetene, dupa caz, pot majora anual impozitele si taxele locale prevazute de Ordonanta, exclusiv taxele prevazute la art. 74 alin. (1) lit. b) - d) din aceasta, cu pana la 50%, inclusiv, in functie de conditiile locale specifice zonei. Hotararea privind majorarea anuala se adopta in luna mai a fiecarui an si se aplica in anul fiscal urmator."
    6. Punctul 72.02 va avea urmatorul cuprins:
    "72.02. Pentru anul fiscal 2003 consiliile locale, Consiliul General al Municipiului Bucuresti, consiliile judetene, dupa caz, pot adopta hotarari privind majorarea cu pana la 50%, inclusiv, a impozitelor si taxelor locale prevazute de Ordonanta, exclusiv a taxelor prevazute la art. 74 alin. (1) lit. b) - d) din aceasta, in termen de 30 de zile de la publicarea prezentelor norme metodologice in Monitorul Oficial al Romaniei, Partea I."
    7. Punctul 74.12 va avea urmatorul cuprins:
    "74.12. In cazul in care pana la data eliberarii certificatului de mostenitor mostenitorii nu au achitat taxa stabilita in conditiile legii si ale pct. 74.11, debitul privind taxa asupra succesiunilor se trimite spre executare la compartimentul de specialitate al autoritatilor administratiei publice locale competente, iar acesta are obligatia sa confirme debitul prin adresa prevazuta in anexa III, Model ITL-2 - Regim special.
    Daca procedura succesorala se dezbate in termen de 6 luni de la data decesului, taxa asupra succesiunii se reduce cu 50% .
    De reducerea prevazuta la alineatul precedent beneficiaza si cei care solicita dezbaterea succesiunii in termen de 6 luni de la intrarea in vigoare a prezentului act normativ."
    8. Alineatul 2 al punctului 74.17 va avea urmatorul cuprins:
    "Taxele de timbru pentru indeplinirea actelor notariale pot fi incasate prin oricare dintre urmatoarele modalitati:
    a) de catre compartimentele de specialitate ale autoritatilor administratiei publice locale;
    b) de catre notarii publici, pe chitantiere proprii, dar distincte de cele prin care sunt incasate onorariile;
    c) depuse de catre contribuabili, prin mandat postal, recipisa de trimitere facand dovada platii."
    9. Dupa alineatul 2 al punctului 74.17 se introduc alineatele 3 si 4 cu urmatorul cuprins:
    "Taxele de timbru pentru indeplinirea actelor notariale incasate de catre notarii publici se vireaza, in suma totala, pana cel mai tarziu la data de 10 inclusiv a lunii curente pentru luna precedenta, prin ordine de plata, catre fiecare unitate administrativ-teritoriala, respectiv sector al municipiului Bucuresti beneficiara/beneficiar. In cazul taxelor de timbru pentru activitatea notariala prevazute la pct. 74.07 si 74.09, la ordinul de plata se anexeaza un borderou in care vor fi precizate sumele platite de catre contribuabili si elementele de identificare a acestora.
    Autoritatile administratiei publice locale nu datoreaza comisioane pentru incasarea taxelor de timbru pentru indeplinirea actelor notariale."
    10. Punctul 74.25 va avea urmatorul cuprins:
    "74.25. Taxele prevazute la art. 74 alin. (1) lit. b) - d) din Ordonanta nu se supun prevederilor art. 72 din Ordonanta."

                  PRIM-MINISTRU
                  ADRIAN NASTASE

                         Contrasemneaza:
                         Ministrul administratiei publice,
                         Octav Cozmanca

                         Ministrul finantelor publice,
                         Mihai Nicolae Tanasescu



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COMENTARII la Hotărârea 149/2003

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ANONIM a comentat Decizia 2 2007
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