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

LEGE Nr

LEGE   Nr. 147 din 13 iulie 1998

privind impozitul pe spectacole

ACT EMIS DE: PARLAMENT

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 262 din 14 iulie 1998


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    Parlamentul Romaniei adopta prezenta lege.

    Art. 1
    Persoanele fizice si persoanele juridice care organizeaza, cu plata, spectacole, manifestari artistice sau sportive, activitati artistice si distractive de videoteca si discoteca, denumite in continuare spectacole, datoreaza impozit pe spectacole, calculat in cote procentuale asupra incasarilor din vanzarea biletelor de intrare si a abonamentelor, mai putin valoarea timbrelor instituite potrivit legii, dupa cum urmeaza:
    A. Spectacole:
    a) de teatru, opera, opereta, filarmonica, cinematografice, alte spectacole muzicale si de circ - 2%;
    b) festivaluri, concursuri, cenacluri, serate, recitaluri sau alte asemenea manifestari artistice sau distractive care au un caracter ocazional - 5% .
    B. Competitii sportive:
    a) interne        - 2%;
    b) internationale - 5% .
    C. Activitati cu caracter distractiv sau artistic organizate de videoteci sau discoteci - 10% .
    Art. 2
    (1) Platitorii de impozit pe spectacole au obligatia de a inregistra biletele de intrare la organele fiscale in a caror raza teritoriala isi au sediul si de a afisa tarifele la casele de vanzare a biletelor si la locul de desfasurare a spectacolelor.
    (2) Pentru spectacolele organizate in deplasare sau in turneu este obligatorie vizarea biletelor de intrare si a abonamentelor la organele fiscale in a caror raza teritoriala au loc spectacolele.
    Art. 3
    (1) Impozitul pe spectacole se plateste lunar, pana la data de 15 inclusiv a lunii urmatoare.
    (2) Plata se efectueaza la trezoreriile statului, in judetele in care functioneaza acestea, sau la unitatile bancilor comerciale cu care Ministerul Finantelor a incheiat conventii corespunzatoare, acolo unde trezoreriile statului nu au luat fiinta.
    (3) Platitorii de impozit pe spectacole raspund de exactitatea calculului si de varsarea la timp a impozitului.
    Art. 4
    Pentru sumele cedate in scopuri umanitare, pe baza de contract, din incasarile obtinute din spectacole si manifestari artistice nu se datoreaza impozit pe spectacole.
    Art. 5
    (1) Impozitul pe spectacole constituie venit la bugetele unitatilor administrativ-teritoriale in a caror raza teritoriala au loc spectacolele.
    (2) Neplata in termen a impozitului atrage obligatia de a plati majorari de intarziere.
    (3) Regimul juridic al majorarilor de intarziere aplicate va fi cel prevazut de legislatia referitoare la calculul si plata sumelor datorate pentru neachitarea la termen a impozitelor si taxelor.
    (4) Consiliile locale pot aproba, de la caz la caz, pentru motive justificate, esalonarea, amanarea, reducerea sau scutirea de la plata a majorarilor de intarziere.
    Art. 6
    Platitorii impozitului pe spectacole au obligatia de a tine evidenta acestuia si de a depune lunar, pana la data de 15 inclusiv a lunii urmatoare, la organul fiscal teritorial in a carui raza teritoriala platitorul isi are sediul sau domiciliul, decontul de impunere potrivit modelului elaborat de Ministerul Finantelor.
    Art. 7
    Tiparirea, inregistrarea, vizarea, evidenta si gestionarea abonamentelor si a biletelor de intrare la spectacole se fac potrivit normelor elaborate de Ministerul Finantelor, impreuna cu Ministerul Culturii, Ministerul Tineretului si Sportului si Oficiul National al Cinematografiei.
    Art. 8
    Platitorii de impozit pe spectacole sunt, de asemenea, obligati:
    a) sa respecte normele legale privind tiparirea, inregistrarea, vizarea, gestionarea si utilizarea biletelor de intrare la spectacole si a abonamentelor;
    b) sa depuna decontul de impunere in termenul prevazut de lege;
    c) sa declare spectacolele la organele fiscale prevazute la art. 2, cu cel putin doua zile lucratoare inaintea datei de desfasurare a spectacolului;
    d) sa elibereze bilete de intrare pentru toate sumele incasate de la spectatori si sa nu practice tarife majorate fata de cele inscrise pe bilet;
    e) sa puna la dispozitie organelor de control documentele care atesta calculul si plata impozitului pe spectacole.
    Art. 9
    Nerespectarea prevederilor prezentei legi se pedepseste sau, dupa caz, se sanctioneaza potrivit dispozitiilor Legii nr. 87/1994 pentru combaterea evaziunii fiscale.
    Art. 10
    (1) Incalcarea normelor legale privind tiparirea, inregistrarea, vanzarea, gestionarea si utilizarea biletelor de intrare si a abonamentelor la spectacole constituie contraventie, daca nu este savarsita in astfel de conditii incat, potrivit legii penale, sa constituie infractiune, si se sanctioneaza cu amenda de la 600.000 lei la 5.000.000 lei.
    (2) Cuantumul amenzilor prevazute la alin. (1) se va actualiza prin hotarare a Guvernului, in corelatie cu indicele de inflatie.
    (3) Sanctiunea se aplica organizatorului de spectacole, platitor de impozit pe spectacole.
    (4) Contraventiilor prevazute la alin. (1) li se aplica prevederile Legii nr. 32/1968 privind stabilirea si sanctionarea contraventiilor, cu exceptia dispozitiilor art. 25 - 27.
    Art. 11
    Controlul asupra respectarii prevederilor prezentei legi, constatarea contraventiilor si aplicarea sanctiunilor se fac de catre organele de specialitate din Ministerul Finantelor si din unitatile sale teritoriale, precum si de catre persoanele imputernicite in acest scop din cadrul Ministerului Culturii, Ministerului Tineretului si Sportului si Oficiului National al Cinematografiei, pentru contraventiile care se refera la activitatea de organizare a spectacolelor, la tiparirea, procurarea si utilizarea biletelor de intrare si a abonamentelor.
    Art. 12
    Impotriva masurilor dispuse prin procesele-verbale sau prin alte acte ale organelor cu atributii de control sau de impunere din cadrul Ministerului Finantelor se pot exercita caile de atac prevazute de Legea nr. 105/1997 pentru solutionarea obiectiunilor, contestatiilor si a plangerilor asupra sumelor constatate si aplicate prin actele de control sau de impunere ale organelor Ministerului Finantelor.
    Art. 13
    Termenul de prescriptie pentru stabilirea impozitului pe spectacole este de 5 ani, iar termenul de prescriptie a dreptului de executare silita a acestuia este cel prevazut de reglementarile referitoare la executarea creantelor bugetare.
    Art. 14
    Ministerul Finantelor, impreuna cu Ministerul Culturii, Ministerul Tineretului si Sportului si Oficiul National al Cinematografiei, in termen de 60 de zile de la publicarea in Monitorul Oficial al Romaniei a prezentei legi, vor prezenta Guvernului, spre aprobare, norme metodologice de aplicare a prevederilor legii si formularistica corespunzatoare, precum si norme privind tiparirea, inregistrarea, vizarea, gestionarea si utilizarea biletelor de intrare si a abonamentelor la spectacole, care se vor publica in Monitorul Oficial al Romaniei.
    Art. 15
    Prevederile prezentei legi intra in vigoare in termen de 90 de zile de la data publicarii ei in Monitorul Oficial al Romaniei.
    Art. 16
    Pe data intrarii in vigoare a prezentei legi se abroga Hotararea Guvernului nr. 679/1991 privind impozitul pe spectacole, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 226 din 12 noiembrie 1991, precum si orice alte dispozitii contrare.

     Aceasta lege a fost adoptata de Senat in sedinta din 29 iunie 1998, cu respectarea prevederilor art. 74 alin. (1) din Constitutia Romaniei.

                     p. PRESEDINTELE SENATUI
                     CRISTIAN SORIN DUMITRESCU

    Aceasta lege a fost adoptata de Camera Deputatilor in sedinta din 30 iunie 1998, cu respectarea prevederilor art. 74 alin. (1) din Constitutia Romaniei.

                p. PRESEDINTELE CAMEREI DEPUTATILOR
                        ANDREI IOAN CHILIMAN



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