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HOTARARE Nr

HOTARARE   Nr. 304 din 15 aprilie 1999

pentru aprobarea Normelor privind limitele legale de perisabilitate la marfuri in procesul de comercializare

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 180 din 28 aprilie 1999


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    In temeiul art. 4 alin. (3) lit. l) din Ordonanta Guvernului nr. 70/1994 privind impozitul pe profit, republicata, astfel cum a fost completata prin Ordonanta Guvernului nr. 40/1998 pentru modificarea si completarea Ordonantei Guvernului nr. 70/1994 privind impozitul pe profit, aprobata si modificata prin Legea nr. 249/1998,

    Guvernul Romaniei hotaraste:

    Art. 1
    Se aproba Normele privind limitele legale de perisabilitate la marfuri in procesul de comercializare, prevazute in anexa care face parte integranta din prezenta hotarare.
    Art. 2
    Pentru institutiile publice normele de perisabilitate maxime admise se aproba de catre ordonatorul principal de credite. In acest scop ministerele, celelalte organe de specialitate ale administratiei publice centrale, iar pentru consiliile locale si judetene - Departamentul pentru Administratie Publica Locala - vor elabora norme proprii care vor fi supuse spre avizare Ministerului Finantelor.

                 PRIM-MINISTRU
                  RADU VASILE

                       Contrasemneaza:
                       p. Ministrul industriei
                       si comertului,
                       Nicolae Staiculescu,
                       secretar de stat

                       Oficiul pentru
                       Protectia Consumatorilor
                       Corneliu Eliade Mihailescu,
                       secretar de stat

                       Ministrul finantelor,
                       Decebal Traian Remes

                       Presedintele Autoritatii Nationale
                       pentru Turism,
                       Sorin Frunzaverde

                       Departamentul pentru Reforma
                       Administratiei Publice Centrale
                       Petrica Diaconu,
                       secretar de stat

    ANEXA 1

                              NORME
privind limitele legale de perisabilitate la marfuri in procesul de comercializare

    1. Prin perisabilitati, in sensul prezentelor norme, se intelege scazamintele care se produc in timpul transportului, depozitarii si desfacerii marfurilor, determinate de procese naturale, cum sunt: uscare, evaporare, scurgeri, spargeri, faramitare, refrigerare, congelare, decongelare, fermentare sau alte procese biofizice asemanatoare in procesul de comercializare.
    2. Nu fac obiectul prezentelor norme pierderile incluse in normele de consum tehnologic, precum si cele produse prin neglijenta, sustrageri, alte cauze imputabile persoanelor vinovate sau cele determinate de cauze de forta majora.
    3. Limitele maxime de perisabilitate care pot fi acordate la marfuri potrivit prevederilor pct. 1 sunt prevazute in anexa care face parte integranta din prezentele norme.
    4. Pierderile si scazamintele produse in conditiile mentionate la pct. 1 se aproba de catre managerul persoanei juridice, la nivelul cantitatilor efectiv constatate ca pierderi naturale cu ocazia receptionarii marfurilor transportate, a inventarierii sau a predarii gestiunii, pana la limitele prevazute in anexa la prezentele norme.
    5. Pentru marfurile la care perisabilitatea se produce prin spargere sau prin faramitare, acordarea de perisabilitati este conditionata de prezentarea partilor componente care sa insumeze cel putin 75% din produs si a procesului-verbal de constatare a acestora, avizat de manager.
    6. Limitele maxime de perisabilitate pentru marfurile ambalate in recipiente din sticla se aplica si pentru ambalajele respective.
    7. Perisabilitatile pot fi acordate numai dupa o verificare faptica a cantitatilor de produse existente in gestiune, stabilite prin cantarire, numarare, masurare si prin alte asemenea procedee, si dupa efectuarea compensarilor conform prevederilor Ordinului ministrului finantelor nr. 2.388/1995 pentru aprobarea Normelor privind organizarea si efectuarea inventarierii patrimoniului.
    8. Contribuabilii pot stabili cote de perisabilitati diferentiate sortimental pe depozite, magazine, gestiuni, scazaminte admise la cheltuieli deductibile din profitul impozabil, cu obligativitatea incadrarii in limitele maxime de perisabilitate prevazute in anexa pentru grupa respectiva de marfuri.
    9. Pierderile sau scaderile cantitative care depasesc normele de perisabilitate stabilite nu sunt deductibile din punct de vedere fiscal.
    10. Normele de perisabilitate maxime admise la depozitare si desfacere se stabilesc pe total societate, prin aplicarea coeficientului stabilit pentru grupa de marfuri la pretul de inregistrare al marfurilor intrate sau vandute in perioada cuprinsa intre doua inventarieri. Aceleasi norme de perisabilitate se acorda si pentru marfurile existente in stoc la data intrarii in vigoare a prezentelor norme.
    11. Perisabilitatile la transport sunt luate in calcul si se aplica o singura data pentru cantitatile de marfa efectiv intrate sau, dupa caz, livrate intre doua inventarieri succesive, in functie de conditia franco stabilita intre furnizor si beneficiar.
    Lipsurile care se produc in timpul transportului si care provin din vina furnizorului/carausului sau a altor persoane nu sunt considerate perisabilitati si se recupereaza de la cei raspunzatori.
    12. Comisiile de inventariere vor determina perisabilitatile pe baza situatiilor intocmite privind cantitatea sau valoarea marfurilor intrate in perioada cuprinsa intre inventarieri, asupra carora se aplica coeficientul "limite egale".
    Situatiile se intocmesc pentru transport, depozitare si desfacere, pe baza formularelor tipizate comune pentru activitatea financiar-contabila, aprobate prin ordin al ministrului finantelor (nota de intrare-receptie si constatare diferente, liste de inventar etc.).
    13. Cheltuielile cu perisabilitatile se vor inregistra in contul 671 "Cheltuieli exceptionale privind operatiunile de gestiune" cu analitice distincte 6718.1 "Alte cheltuieli exceptionale privind operatiuni de gestiune pentru perisabilitati admise" si 6718.2 "Alte cheltuieli exceptionale privind operatiuni de gestiune pentru perisabilitatile peste limitele legale".
    14. Perisabilitatile acordate se calculeaza pentru perioada cuprinsa intre doua inventarieri, iar pentru regularizarea diferentelor, precum si in cazul predarii unei gestiuni de la un gestionar la altul se va proceda conform prevederilor Legii contabilitatii nr. 82/1991, cu modificarile ulterioare, ale Regulamentului de aplicare a legii contabilitatii, precum si ale Ordinului ministrului finantelor nr. 2.388/1995 pentru aprobarea Normelor privind organizarea si efectuarea inventarierii patrimoniului.
    15. Normele privind limitele legale de perisabilitate sunt valabile numai pentru persoanele juridice care sunt obligate, potrivit legii, la plata impozitului pe profit, in limita carora cheltuielile cu perisabilitatile sunt deductibile din veniturile realizate (Ordonanta Guvernului nr. 70/1994).

    ANEXA
    la norme

                      LIMITELE MAXIME DE PERISABILITATE
       care pot fi acordate la marfuri in procesul de comercializare

----------------------------------------------------------------------------
Nr.   Denumirea            Felul         Norma maxima de perisabilitate
crt.  grupei, subgrupei    ambalajului                (%)
      sau produsului                     -----------------------------------
                                         Transport  Depozitare  Desfacere
                                                                cu amanuntul
                                                                sau in
                                                                alimentatia
                                                                publica
----------------------------------------------------------------------------
    I. Marfuri alimentare
 1. Carne, slanina,       vrac, tavi,      0,15       0,25        0,20
    organe si             navete, pungi
    subproduse
    comestibile (de
    ovine, porcine,
    bovine, pasari,
    vanat), proaspete
    si refrigerate
    (exclusiv carnea
    preambalata in
    gramaj fix si
    carnea de miel)
 2. Carne de miel         vrac, tavi,      0,05       0,25        0,45
    proaspata si          navete, pungi
    refrigerata
 3. Carne congelata       vrac, tavi,      -          0,25        1,20
                          navete, pungi
 4. Preparate din         navete, tavi,    0,10       0,15        0,75
    carne (inclusiv       cutii din
    crude, uscate),       carton
    exclusiv
    portionate la
    gramaj fix sau
    ambalate sub vid
 5. Branzeturi si         navete,          0,20       0,20        0,60
    produse lactate       putini,
    proaspete (exclusiv   butoaie,
    unt si produse        bidoane, lazi,
    portionate la         cutii din
    gramaj fix sau        carton
    ambalate sub vid)
 6. Lapte de consum       sticle,          0,10       0,20        0,35
                          bidoane, pungi
                          din plastic
 7. Peste: - viu,         cisterne,        0,60       0,30        0,50
             proaspat si  lazi, butoaie,
             refrigerat   cutii din
           - congelat     carton           0,20       0,30        0,50
 8. Peste afumat, sarat   lazi, cutii      0,10       0,20        0,30
    si subproduse din     din carton,
    peste (exclusiv       butoaie,
    portionat in gramaj   borcane
    fix sau ambalat sub
    vid)
 9. Oua                   lazi, cofraje    0,30       0,30        1,00
10. Ulei comestibil, in   butoaie,         0,10       -           0,10
    vrac                  cisterne
11. Produse de morarit    saci             0,05       -           0,05
    in vrac (faina,
    gris, malai)
12. Zahar, in vrac        saci             0,05       -           0,05
13. Ape minerale          sticle           1,00       0,50        0,10
14. Bauturi racoritoare   sticle           0,50       1,00        -
15. Vin, tuica,           navete,          -          0,05        0,10*)
    rachiuri si alte      cartoane
    bauturi alcoolice
    imbuteliate in
    recipiente din
    sticla
16. Vinuri, in vrac       butoaie          0,075      0,05        -
17. Bere                  sticle           0,05       -           0,30
                          butoaie          -          -           0,30
18. Conserve din legume   borcane          0,10       -           -
    si fructe
19. Legume (cu exceptia   lazi, ladite,    -          0,50        0,80
    celor uscate si       navete, cutii
    deshidratate)         din carton
20. Fructe (cu exceptia   lazi, ladite,    -          0,60        0,80
    celor uscate si       navete, cutii
    deshidratate)         din carton
21. Alte produse
    alimentare:
    - sare bulgari si     vrac, saci,      0,10       0,25        -
      macinata            pungi
    - otet                sticle           0,05       0,05        -
    - miere               bidoane,         -          -           0,30
                          borcane

    II. Marfuri
        nealimentare
 1. Produse de uz casnic
    si decorative din
    sticla, cristal,
    sticla
    termorezistenta:
    - produse pentru      cutii din        0,15       0,05        0,10
    menaj si decorative   carton
    - borcane, baloane,   vrac, palete,    1,20       0,50        0,50
    sticla pentru uz      cutii
    casnic
    - geamuri             vrac, palete,    1,50       0,25        0,50
                          stelaje
    - oglinzi             vrac, palete,    0,40       0,05        0,25
                          cutii
    - becuri si           cutii din        0,10       0,05        0,50
    abajururi             carton
    - globuri si          cutii din        0,30       0,20        0,90
    ornamente pentru      carton
    pomul de iarna
 2. Produse din portelan,
    faianta, ceramica,
    vitrus, ceroterm,
    majolica, alabastru
    si samota:
    - produse pentru      cutii            0,15       0,05        0,20
    menaj si decorative
    - produse sanitare    vrac, cutii      0,15       0,05        0,10
    - placi din faianta,  cutii            0,10       0,05        -
    gresie, ceramica
 3. Produse din lut:
    - produse de menaj    vrac, cutii      0,80       0,05        0,20
    si decorative
    - tigle, coame,       vrac             0,30       0,05        0,10
    olane
    - caramizi si         vrac             0,20       -           0,10
    materiale de
    zidarie asimilabile
 4. Produse chimice       sticle,          0,20       0,05        0,05
    lichide, ambalate     flacoane
    in recipiente din
    sticla si din
    plastic
 5. Produse cosmetice si  cutii, sticle,   0,08       -           0,10
    de toaleta, exclusiv  flacoane
    cele din casete si
    seturi
 6. Ciment, ipsos, var    vrac, saci       0,05       -           0,10
 7. Huma                  vrac, saci       -          0,40        0,60

    III. Combustibili
         solizi
 1. Lemn de foc           vrac             0,40       4,00        3,00
 2. Carbuni (lignit,      vrac             0,30       1,00        0,50
    carbune brun, huila,
    brichete), exclusiv
    subgranulat
                                                                           
    *) Se aplica pentru vin, tuica, rachiuri, bauturi alcoolice imbuteliate si comercializate la pahar.



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COMENTARII la Hotărârea 304/1999

Momentan nu exista niciun comentariu la Hotărârea 304 din 1999
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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
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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
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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 
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