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

HOTARARE Nr

HOTARARE   Nr. 336 din 29 aprilie 1999

pentru modificarea si completarea Normelor pentru aplicarea Ordonantei Guvernului nr. 3/1992 privind taxa pe valoarea adaugata, aprobate prin Hotararea Guvernului nr. 512/1998

ACT EMIS DE:                GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 189 din 30 aprilie 1999


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    In temeiul dispozitiilor art. 40 din Ordonanta Guvernului nr. 3/1992 privind taxa pe valoarea adaugata, republicata,

    Guvernul Romaniei hotaraste:

    Art. 1
    Normele pentru aplicarea Ordonantei Guvernului nr. 3/1992 privind taxa pe valoarea adaugata, aprobate prin Hotararea Guvernului nr. 512/1998, publicate in Monitorul Oficial al Romaniei, Partea I, nr. 344 din 11 septembrie 1998, se modifica si se completeaza astfel:
    1. La capitolul II "Operatiuni care nu intra in sfera de aplicare a taxei pe valoarea adaugata", punctul 2.5 alineatul 1 va avea urmatorul cuprins:
    "2.5. Regiile autonome ale aeroporturilor de interes public national cu specific deosebit intra in sfera de aplicare a taxei pe valoarea adaugata numai pentru veniturile proprii rezultate din prestarile de servicii catre terti."
    2. La capitolul IV "Operatiuni scutite", punctul 4.4 va avea urmatorul cuprins:
    "4.4. Se incadreaza in prevederile art. 6 lit. A) c) din ordonanta liber-profesionistii, persoanele fizice si asociatiile familiale impozitate in conditiile prevazute de Ordonanta de urgenta a Guvernului nr. 85/1997 privind impunerea veniturilor realizate de persoanele fizice, aprobata si modificata prin Legea nr. 246/1998."
    3. La capitolul IX "Cotele de impozitare", punctul 9.11 se completeaza cu urmatoarele alineate:
    "Pentru cazul in care, potrivit contractului incheiat intre producator si exportator, livrarea produselor catre beneficiarul extern se face direct de catre unitatea producatoare, aceasta emite factura interna catre unitatea exportatoare, completata cu toate datele prevazute in formular, aplicand cota zero a taxei pe valoarea adaugata, pe baza urmatoarelor documente:
    a) copie de pe documentul de transport international in care la rubricile referitoare la locul de incarcare, predare-expeditie se inscriu atat localitatea, cat si denumirea producatorului;
    b) copie de pe declaratia vamala de export, vizata de autoritatea vamala, in care la rubrica 27 se inscriu atat locul de incarcare, cat si denumirea producatorului.
    Pentru produsele contractate cu beneficiari cu sediul in strainatate, care dispun livrarea catre un agent economic din tara in vederea prelucrarii lor pentru produse de export destinate aceluiasi beneficiar extern, unitatile producatoare beneficiaza de cota zero a taxei pe valoarea adaugata pe baza urmatoarelor documente:
    a) contractul incheiat cu partenerul extern, din care sa rezulte produsele, cantitatile, agentul economic din tara la care se face livrarea, precum si termenul pentru justificarea exportului cu declaratiile vamale vizate de autoritatea vamala;
    b) factura externa;
    c) dovada incasarii contravalorii marfii in valuta sau, dupa caz, a introducerii in banca a declaratiei de incasare valutara.
    Nerespectarea termenului de justificare a exportului atrage obligatia platii taxei pe valoarea adaugata, calculata prin aplicarea cotelor corespunzatoare livrarilor la intern si a majorarilor de intarziere aferente."
    4. Punctele 10.11, 10.15 si 10.16 din capitolul X "Regimul deducerilor" se abroga.
    5. La capitolul XII "Dispozitii finale", la punctul 12.6 se introduce, ca prim alineat, urmatorul text:
    "Pentru aplicarea unitara a prevederilor legale privind taxa pe valoarea adaugata se constituie Comisia centrala fiscala a impozitelor indirecte, coordonata de secretarul general adjunct, conducatorul Departamentului politica impozitelor si administrarea veniturilor. Componenta comisiei se aproba prin ordin al ministrului finantelor."
    Art. 2
    Normele pentru aplicarea Ordonantei Guvernului nr. 3/1992 privind taxa pe valoarea adaugata, aprobate prin Hotararea Guvernului nr. 512/1998, cu modificarile din prezenta hotarare, vor fi republicate in Monitorul Oficial al Romaniei, Partea I, cu adaptarea textului la terminologia in vigoare si cu renumerotarea punctelor.

                PRIM-MINISTRU
                 RADU VASILE

                      Contrasemneaza:
                      Ministrul finantelor,
                      Decebal Traian Remes



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COMENTARII la Hotărârea 336/1999

Momentan nu exista niciun comentariu la Hotărârea 336 din 1999
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