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LEGE Nr

LEGE   Nr. 111 din  2 aprilie 2003

pentru aprobarea Ordonantei Guvernului nr. 24/2001 privind impunerea microintreprinderilor

ACT EMIS DE: PARLAMENT

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 243 din  9 aprilie 2003


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    Parlamentul Romaniei adopta prezenta lege.

    ARTICOL UNIC
    Se aproba Ordonanta Guvernului nr. 24 din 26 iulie 2001 privind impunerea microintreprinderilor, adoptata in temeiul art. 1 pct. II.1 din Legea nr. 324/2001 privind abilitarea Guvernului de a emite ordonante si publicata in Monitorul Oficial al Romaniei, Partea I, nr. 472 din 17 august 2001, cu urmatoarele modificari si completari:
    1. Articolul 1 va avea urmatorul cuprins:
    "Art. 1
    (1) Pot opta la plata unui impozit aplicat asupra veniturilor obtinute din orice sursa persoanele juridice, denumite in continuare microintreprinderi, care indeplinesc cumulativ, la data de 31 decembrie a anului precedent, urmatoarele conditii:
    a) sunt producatoare de bunuri materiale, presteaza servicii si/sau desfasoara activitate de comert;
    b) au de la 1 pana la 9 salariati inclusiv;
    c) au realizat venituri reprezentand echivalentul in lei de pana la 100.000 euro inclusiv;
    d) au capital integral privat.
    (2) Persoanele juridice infiintate in cursul unui an fiscal beneficiaza de prevederile prezentei ordonante daca indeplinesc conditiile prevazute la lit. a), b) si d) ale alin. (1) la momentul constituirii.
    (3) Nu intra sub incidenta prevederilor prezentei ordonante entitatile care desfasoara activitati in domeniul bancar, al asigurarilor si reasigurarilor, cel al pietei de capital si activitatea de comert exterior.
    (4) Pentru incadrarea in cerinta privind nivelul veniturilor, se au in vedere datele financiar-contabile din balanta de verificare pentru luna decembrie a anului anterior sau datele financiare din contul de profit si pierderi pentru microintreprinderi.
    (5) In cazul in care, in cursul anului fiscal, una dintre conditiile impuse nu mai este indeplinita, contribuabilul are obligatia de a pastra pentru anul fiscal respectiv regimul de impozitare pentru care a optat, fara posibilitatea de a beneficia pentru perioada urmatoare de prevederile prezentei ordonante, chiar daca ulterior indeplineste conditiile mentionate la alin. (1)."
    2. Articolul 2 se abroga.
    3. Alineatul (2) al articolului 5 va avea urmatorul cuprins:
    "(2) In cazul in care se achizitioneaza case de marcat, cota de impozit se aplica asupra veniturilor totale cumulate, din care se scade valoarea acestora, in conformitate cu documentul justificativ, in luna punerii in functiune."
    4. Articolele 6 si 7 se abroga.
    5. Alineatul (2) al articolului 8 va avea urmatorul cuprins:
    "(2) Impozitul calculat conform dispozitiilor art. 5 se inscrie in formularul M.F. cod 14.13.01.01. <<Declaratie privind obligatiile de plata la bugetul de stat>>, <<Impozit pe veniturile microintreprinderilor>>."
    6. Articolul 9 va avea urmatorul cuprins:
    "Art. 9
    Pentru neplata la termen a impozitului stabilit conform dispozitiilor art. 5 se datoreaza dobanzi si penalitati de intarziere stabilite potrivit legislatiei in vigoare privind colectarea si executarea creantelor bugetare."
    7. Articolul 10 va avea urmatorul cuprins:
    "Art. 10
    (1) Constatarea, controlul, urmarirea si incasarea impozitului, precum si a dobanzilor si penalitatilor de intarziere aferente, reglementate de prezenta ordonanta, se efectueaza de catre organele fiscale din subordinea directiilor generale ale finantelor publice judetene, respectiv a municipiului Bucuresti.
    (2) Controlul fiscal se va efectua in conformitate cu procedura prevazuta de legislatia in vigoare privind controlul fiscal, nu mai devreme de 2 ani de la data controlului fiscal anterior sau de la data intrarii in vigoare a ordonantei, cu exceptia cazurilor de evaziune fiscala.
    8. Articolul 12 va avea urmatorul cuprins:
    "Art. 12
    Contestatiile formulate la actele de control sau de impunere ale organelor fiscale se solutioneaza conform legislatiei in vigoare privind solutionarea contestatiilor impotriva masurilor dispuse prin actele de control sau de impunere intocmite de catre organele Ministerului Finantelor Publice."

    Aceasta lege a fost adoptata de Camera Deputatilor si de Senat in sedinta comuna din data de 6 martie 2003, cu respectarea prevederilor art. 74 alin. (1) si ale art. 76 alin. (2) din Constitutia Romaniei.

                     PRESEDINTELE CAMEREI DEPUTATILOR
                              VALER DORNEANU

                          PRESEDINTELE SENATUI
                             NICOLAE VACAROIU



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ANONIM a comentat Decretul 770 1966
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    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
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ANONIM a comentat Decizia 2 2007
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ANONIM a comentat Decretul 770 1966
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    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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