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HOTARARE Nr

HOTARARE   Nr. 679 din  1 octombrie 1991

privind impozitul pe spectacole

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 226 din 12 noiembrie 1991


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    Guvernul Romaniei hotaraste:

    Art. 1
    Agentii economici, persoane fizice si juridice, care organizeaza, cu plata, spectacole, manifestari artistice sau sportive, activitati artistice si distractive organizate de videoteci si discoteci, denumite in continuare spectacole, datoreaza impozit pe spectacole, calculat in cote procentuale asupra incasarilor din vanzarea biletelor de intrare, dupa cum urmeaza:
    a) Spectacole:
    - de teatru, opera, opereta, filarmonice si circ      2%
    - cinematografice                                     5%
    - festivaluri, concursuri, cenacluri, serate, recitaluri sau alte asemenea manifestari artistice care au un caracter ocazional       5%
    b) Competitii sportive:
    - interne                                             2%
    - internationale                                      5%
    c) Activitati cu caracter distractiv sau artistic organizate de videoteci si discoteci                                                10%
    Art. 2
    Platitorii de impozit pe spectacole au obligatia de a inregistra biletele de intrare la organele fiscale pe raza carora au loc spectacolele si sa afiseze tarifele la casele de vanzare a biletelor si la locul de desfasurare a acestora.
    Art. 3
    Impozitul pe spectacole se plateste chenzinal, in termen de 3 zile de la data expirarii chenzinei, in cazul spectacolelor organizate la sediu.
    Pentru spectacolele organizate in deplasare sau turneu, precum si pentru cele ocazionale, plata impozitului se face in ziua urmatoare celei in care a avut loc spectacolul.
    Platitorii de impozit de spectacole raspund de exactitatea calculului si varsarii la timp a impozitului.
    Art. 4
    Neplata in termen a impozitului pe spectacole atrage majorarea sumei de plata cu 0,05% pentru fiecare zi de intarziere. In cazuri justificate, Ministerul Economiei si al Finantelor poate aproba reducerea sau scutirea de plata a majorarilor de intarziere.
    Art. 5
    Pentru sumele cedate din incasarile de la spectacolele organizate in scopuri umanitare nu se datoreaza impozit pe spectacole.
    Art. 6
    Tiparirea, inregistrarea, evidenta si gestionarea biletelor de intrare la spectacole se fac potrivit normelor stabilite de Ministerul Economiei si Finantelor, impreuna cu Ministerul Culturii si Centrul National al Cinematografiei.
    Art. 7
    Constituie contraventii urmatoarele fapte, daca, potrivit legii penale, nu sunt considerate infractiuni:
    a) incalcarea reglementarilor in vigoare cu privire la tiparirea, inregistrarea, evidenta si gestionarea biletelor de intrare la spectacole sau permiterea intrarii fara bilet;
    b) de declararea spectacolelor sau prezentarea de declaratii incomplete sau nesincere;
    c) folosirea de bilete nevizate de organele fiscale, precum si neeliberarea de bilete pentru toate sumele incasate de la spectatori, practicarea de tarife majorate fata de cele vizate;
    d) impiedicarea exercitarii controlului sau nepunerea la dispozitia organelor de control a documentelor care atesta dreptul de a organiza spectacole, a documentelor de plata a impozitelor, a biletelor sau registrelor impuse de lege.
    Contraventia de la lit. a) se sanctioneaza cu amenda de la 3.000 la 5.000 lei, iar contraventiile de la lit. b), c) si d), cu amenda de la 5.000 la 10.000 lei.
    Sanctiunea se aplica agentului economic platitor de impozit pe spectacole.
    Art. 8
    In masura in care prezenta hotarare  nu dispune altfel, contraventiilor prevazute la art. 7 li se aplica dispozitiile Legii nr. 32/1968 privind stabilirea si sanctionarea contraventiilor.
    Art. 9
    Constatarea contraventiilor, precum si aplicarea sanctiunilor prevazute la art. 7 si 8 se fac de catre organele de specialitate din Ministerul Economiei si Finantelor si din unitatile sale teritoriale.
    Art. 10
    Contestatiile privind stabilirea si incasarea impozitului pe spectacole, a majorarilor de intarziere, precum si aplicarea sanctiunilor potrivit prevederilor prezentei hotarari, se depun in termen de 30 de zile de la data instiintarii platitorului si se rezolva de catre directiile generale ale finantelor publice judetene si a municipiului Bucuresti, dupa caz, in cel mult 30 de zile de la inregistrare.
    Impotriva deciziei date se poate face contestatie la Ministerul Economiei si Finantelor care, in cel mult 40 de zile de la inregistrare, este obligat sa o solutioneze. Solutia data este definitiva.
    Depunerea contestatiei nu suspenda obligatia platitorilor cu privire la virarea la bugetul administratiei centrale de stat a sumelor datorate potrivit prezentei hotarari.
    Art. 11
    Contestatiile cu privire la stabilirea impozitului pe spectacole, a majorarilor de intarziere, precum si a sanctiunilor aplicate potrivit prezentei hotarari, sunt supuse unei taxe de timbru de 2% calculata la suma contestata.
    Taxa nu poate fi mai mica de 100 lei.
    In vederea calcularii taxei de timbru, platitorii de impozit pe spectacole sunt obligati sa specifice in scris cuantumul sumei contestate.
    In situatia admiterii integrale sau partiale a contestatiei, taxa de timbru se restituie integral sau proportional cu reducerea sumei contestate.
    Art. 12
    Dupa intrarea in vigoare a prezentei hotarari, Ministerul Economiei si Finantelor va emite norme de aplicare a prevederilor acesteia si formularistica corespunzatoare, care se vor publica in Monitorul Oficial al Romaniei.
    Art. 13
    Prevederile prezentei hotarari se aplica de la data de 1 octombrie 1991. Pe aceeasi data se abroga:
    - H.C.M. nr. 1278 din 19 decembrie 1962 privind impozitul pe spectacole;
    - art. 5 din Decretul Consiliului de Stat nr. 295 din 9 august 1983 privind regimul de stabilire a tarifelor de intrare la spectacole teatrale, muzicale si cinematografice;
    - orice alte dispozitii contrare.


                     PRIM MINISTRU
                      PETRE ROMAN


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COMENTARII la Hotărârea 679/1991

Momentan nu exista niciun comentariu la Hotărârea 679 din 1991
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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
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
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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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