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LEGE Nr

LEGE   Nr. 245 din 21 decembrie 1998

pentru aprobarea Ordonantei Guvernului nr. 22/1996 privind actualizarea si completarea regimului general al contabilitatii

ACT EMIS DE: PARLAMENT

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 495 din 22 decembrie 1998


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    Parlamentul Romaniei adopta prezenta lege.

    ARTICOL UNIC
    Se aproba Ordonanta Guvernului nr. 22 din 24 iulie 1996 privind actualizarea si completarea regimului general al contabilitatii, emisa in temeiul art. 1 lit. c) din Legea nr. 65/1996 privind abilitarea Guvernului de a emite ordonante si publicata in Monitorul Oficial al Romaniei, Partea I, nr. 170 din 30 iulie 1996, cu urmatoarele modificari si completari:
    1. La articolul I punctul 2, fraza a doua a alineatului (1) devine alineatul (1^1) cu urmatorul cuprins:
    "(1^1) Prin exceptie, functiile respective pot fi indeplinite si de persoane cu studii medii care au calificare corespunzatoare in domeniu, cu avizul Ministerului Finantelor, la solicitarea justificata a ordonatorilor principali de credite."
    2. La articolul I punctul 3, articolul 11 alineatul (2) va avea urmatorul cuprins:
    "(2) Contabilitatea persoanelor prevazute la art. 1 poate fi organizata si tinuta si de persoane juridice autorizate sau de persoane fizice care au calitatea de contabil autorizat ori de expert contabil, care raspund potrivit legii."
    3. La articolul I punctul 4, ultima fraza a alineatului (7) al articolului 11 devine alineatul (8) cu urmatorul cuprins:
    "(8) In cazul in care institutiile publice nu pot incadra personal de executie in conditiile alineatului precedent, contabilitatea se poate tine si de catre societati comerciale de expertiza contabila sau de persoane fizice autorizate potrivit legii, pe baza de contracte pentru prestari de servicii. Incheierea contractelor se face pe baza de licitatii pentru achizitii publice de bunuri si servicii, organizate in conformitate cu reglementarile legale. Plata serviciilor respective se face din credite bugetare cu aceasta destinatie si numai in limita cheltuielilor de personal care ar trebui efectuate de unitate, in conditiile in care aceasta ar avea angajat personal de specialitate cu contract individual de munca."
    4. La articolul I punctul 8, articolul 38 punctul 4 literele e) - g) vor avea urmatorul cuprins:
    "e) intocmirea si depunerea raportarilor periodice stabilite de Ministerul Finantelor;
    f) prezentarea de bilanturi contabile si de raportari contabile periodice, care contin date eronate sau necorelate, inclusiv cu privire la identificarea unitatii raportoare;
    g) depunerea declaratiei din care sa rezulte ca persoanele juridice si fizice prevazute la art. 1 nu au desfasurat activitate."
    5. La articolul I punctul 9, articolul 39 alineatul (1) va avea urmatorul cuprins:
    "Art. 39
    (1) Contraventiile prevazute la art. 38 pct. 1 si 2 se sanctioneaza cu amenda de la 2.000.000 lei la 50.000.000 lei, cele prevazute la pct. 3 si 4 lit. a) - f), cu amenda de la 1.000.000 lei la 25.000.000 lei, iar cea prevazuta la pct. 4 lit. g), cu amenda de 500.000 lei. Guvernul, la propunerea Ministerului Finantelor, poate modifica nivelul acestor amenzi in functie de rata inflatiei."
    6. La articolul I punctul 10, articolul 39 alineatul (3) va avea urmatorul cuprins:
    "(3) Contraventiilor prevazute la art. 38 le sunt aplicabile dispozitiile Legii nr. 32/1968 privind stabilirea si sanctionarea contraventiilor, cu exceptia art. 25 - 27."
    7. La articolul I punctul 12, articolul 43 va avea urmatorul cuprins:
    "Art. 43
    (1) Unitatile din sectorul de aparare nationala, ordine publica si siguranta nationala vor conduce contabilitatea, cantitativ si valoric, pentru toate bunurile aflate in administrarea acestora, pe baza normelor proprii avizate de Ministerul Finantelor.
    (2) Trecerea la evidenta cantitativ-valorica se va realiza pana la data de 31 decembrie 1999, pe baza programelor elaborate de unitatile respective, aprobate prin hotarare a Guvernului, in termen de 60 de zile de la data publicarii prezentei ordonante in Monitorul Oficial al Romaniei."

    Aceasta lege a fost adoptata de Senat in sedinta din 16 noiembrie 1998, cu respectarea prevederilor art. 74 alin. (2) din Constitutia Romaniei.

                         p. PRESEDINTELE SENATUI,
                            MIRCEA IONESCU-QUINTUS

    Aceasta lege a fost adoptata de Camera Deputatilor in sedinta din 25 noiembrie 1998, cu respectarea prevederilor art. 74 alin. (2) din Constitutia Romaniei.

                    p. PRESEDINTELE CAMEREI DEPUTATILOR,
                            ANDREI IOAN CHILIMAN



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COMENTARII la Legea 245/1998

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ANONIM a comentat Hotărârea 5 2019
    It’s a privilege to share this to the world. You deserve all the praise that comes to you. DR Amber has been a blessing to me since our encounter on the internet. He alone knows it all. I love him so much for his kindness, care, honesty and his help in the life of everyone that has come in contact with him. If not for DR Amber how would I have been able to survive this hardship. His spell made me a LOTTO MAX winner of 60 Million Dollars making my whole life beautiful and amazing. The numbers he gave me to play the lottery was a life changing number from grass to grace and I want to say I’m forever grateful to him. Thank you sir for being a blessing to the helpless. Anyone reading this that needs help can communicate with DR Amber online for indeed he has no match. Website: amberlottotemple.com OR Email: amberlottotemple@yahoo.com
ANONIM a comentat Ordin 1471 2020
    Bună, sunteți în căutarea unui împrumut de consolidare a datoriilor, împrumuturi negarantate, împrumuturi pentru afaceri, împrumuturi ipotecare, împrumuturi auto, împrumuturi pentru studenți, împrumuturi personale, capital de risc etc! Sunt creditor privat, acord împrumuturi companiilor și persoanelor fizice cu dobânzi mici și rezonabile de 2%. E-mail la: christywalton355@gmail.com
ANONIM a comentat Legea 243 2021
    Hello everyone, I want to use this medium to thank a great spell caster called Dr Grceondu for transforming my life financially, i have been playing lottery game for long but have never won any reasonable amount, I contacted Dr Graceondu after i red about him on the internet on how he help a lady with a lottery winning numbers and the lady won a very big amount of money, so i contacted him and He instructed me on what to do which i did and he told me to give him some time to prayers, on the second day he sent me some numbers and he said i should go and play them, so i went to play the numbers he gave me, after two day the result came out, and i went to check and to my greatest surprise my name came out as one of the winners i won $45 million, i still cant believe what happened to me that i am now a millionaire over night, i just want to say a very big thank you to Dr Graceondu i have never seen a powerful man like him, I will advice everyone out there to contact Dr Graceondu if you want to win big in your lottery game. You can reach him via his email, drgraceondu12@gmail.com or WhatsApp him +15204677763, you can also visit his Website. https://drgraceonduadodo.com
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
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
ANONIM a comentat OUG 114 2021
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
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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