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NORMA Nr

NORMA   Nr. 2303 din  4 februarie 1992

privind tiparirea, inregistrarea, evidenta si gestionarea biletelor de intrare la spectacole

ACT EMIS DE: MINISTERUL ECONOMIEI SI FINANTELOR


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              MINISTERUL CULTURII
              CENTRUL NATIONAL AL CINEMATOGRAFIEI
ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 21 din 18 februarie 1992

    In baza prevederilor art. 6 din Hotararea Guvernului nr. 679/1991 privind impozitul pe spectacole, Ministerul Economiei si Finantelor, Ministerul Culturii si Centrul National al Cinematografiei elaboreaza urmatoarele norme:
    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 sunt obligati ca pentru sumele incasate de la spectatori sa emita bilete de intrare care, in prealabil, sa fie inregistrate la organele fiscale pe raza carora au loc spectacolele.
    2. Biletele pentru intrarea la spectacole vor fi formate din doua parti, si anume: marca de control si biletul de intrare.
    Atat pe marca de control, cat si pe biletul de intrare, vor fi tiparite urmatoarele date:
    - denumirea organizatorului;
    - seria;
    - data spectacolului;
    - categoria locurilor (loja, stal, balcon, tribuna, peluza etc.);
    - tariful de intrare.
    Pe fiecare parte din bilet se va imprima denumirea corespunzatoare: "marca de control" si "bilet de intrare".
    Partea denumita "bilet de intrare" va purta mentiunea "Biletul se va pastra pentru control".
    3. Biletele se vor brosa in carnete. Carnetele de bilete se numeroteaza in ordine simpla anuala, incepand cu nr. 1, indiferent de categoria locurilor si tariful de intrare.
    Pe copertile fiecarui carnet de bilete se vor tipari urmatoarele:
    a) pe coperta din fata:
    Organul fiscal (circumscriptia, administratia financiara, directia generala a finantelor publice, dupa caz) inregistrat sub nr. .......... din .......... contine .......... bilete a .......... lei, de la seria ............... la seria ........... .
                      Inspector (semnatura)
                           Stampila
    b) pe coperta din spate:
    Acest carnet cu nr. de inregistrare .......... contine .......... bilete a cate ......... lei, in valoare totala de lei .......... .
                      Inspector,
                 Data ..................
    Copertile carnetelor de bilete vandute constituie acte justificative pentru gestiunea biletelor de intrare si vor fi pastrate in arhiva organizatorului de spectacole pana la prescrierea termenului de plata a impozitului pe spectacole.
    4. Tiparirea si procurarea biletelor de intrare la spectacole si manifestari artistice, precum si la activitatile organizate de videoteci si discoteci si competitiile sportive, se vor face dupa cum urmeaza:
    a) Teatrele, institutiile muzicale, folclorice, ansamblurilor artistice profesioniste, Circul de Stat, "Romstar" si alte unitati specializate din subordinea Ministerului Culturii, Radioteleviziunea Romana, institutiile de invatamant de toate gradele, unitatile specializate din reteaua comerciala a Ministerului Comertului si Turismului care organizeaza activitati de videoteca, discoteca, spectacole etc. isi asigura biletele de intrare la spectacole prin comenzi directe la Directia pentru presa, publicitate si tiparituri Bucuresti, care lanseaza comenzi de tiparire catre poligrafii.
    Caminele culturale, cluburile, casele de cultura, centrele judetene pentru conservarea si valorificarea traditiei si creatiei populare, precum si scolile de arta si meserii isi vor procura biletele de intrare la spectacole prin inspectoratele de cultura judetene si al municipiului Bucuresti, care vor transmite comenzile de tiparire la Directia pentru presa, publicitate si tiparituri Bucuresti.
    b) Uniunile, asociatiile, ligile si societatile cu profil cultural-artistic, infiintate in conditiile legii, agentii economici particulari cu activitati de natura celor prevazute la lit. a), alte persoane fizice si juridice autorizate, inclusiv interpretii individuali sau grupurile de interpreti cu specificitate distincta, constituite din papusari, marionetisti, artisti de circ, isi procura biletele prin comenzi proprii de tiparire la societatile comerciale poligrafice.
    c) Pentru spectacole cinematografice, biletele de intrare se procura prin comenzi directe de tiparire la Regia Autonoma a Distribuirii si Exploatarii Filmelor "Romaniafilm" Bucuresti, care transmite comenzile respective la Directia pentru presa, publicitate si tiparituri Bucuresti.
    d) Organizatorii de competitii sportive procura biletele prin comenzi proprii de tiparire inaintate direct la societatile comerciale poligrafice.
    5. Tiparirea si procurarea biletelor de spectacole in alte conditii decat cele prevazute la pct. 4 din prezentele norme constituie contraventie si se sanctioneaza cu amenda de la 3.000 la 5.000 lei.
    6. Organizatorii de spectacole sunt obligati sa tina evidenta biletelor procurate, a celor inregistrate, a biletelor vandute si a celor ramase in stoc sau distruse, potrivit prezentelor norme.
    7. Inregistrarea carnetelor se face pe baza cererii scrise a organizatorului de spectacole, intocmita dupa modelul din anexa nr. 1 la prezentele norme. La cerere se anexeaza delegatia persoanei insarcinate cu prezentarea biletelor pentru inregistrare.
    Biletele care nu au fost tiparite in conditiile prevazute la pct. 4 din prezentele norme nu vor fi primite pentru inregistrare si, ca urmare, nu vor fi date spre vanzare.
    8. Biletele nevandute din carnetele inregistrate, precum si carnetele de bilete inregistrate si ramase nevandute, in situatia in care nu mai pot fi utilizate in continuare, se anuleaza, prin aplicarea unei stampile sau inscrierea cu cerneala a cuvantului "ANULAT" si se pastreaza pana la distrugere.
    Concomitent cu verificarea deconturilor de impozit pe spectacole de catre organele fiscale, acestea vor proceda si la distrugerea carnetelor de bilete inregistrate si nevandute si care nu mai pot fi utilizate.
    Cu ocazia distrugerii carnetelor de bilete se intocmeste un proces-verbal, dupa modelul din anexa nr. 2.
    9. Organizatorii de spectacole sunt obligati sa pastreze, pe toata durata desfasurarii spectacolului, toate marcile de control de la biletele vandute spectatorilor care au intrat la spectacolul respectiv si sa le prezinte la cerere organelor de control.
    La spectacolele cinematografice, distrugerea marcilor de control se va face zilnic, dupa ultimul spectacol sau in dimineata zilei urmatoare, inainte de inceperea primului spectacol.
    10. Agentii economici, persoane fizice si juridice, care au ca activitate autorizata organizarea de spectacole, au obligatia sa tina evidenta biletelor in "Registru pentru evidenta biletelor de intrare" conform modelului din anexa nr. 3.
    Registrele pentru evidenta biletelor vor fi numerotate, snuruite si vizate de organele fiscale.
    11. Organele fiscale au obligatia de a verifica la sediul organizatorilor de spectacole, precum si la locul de desfasurare a acestora, respectarea prevederilor prezentelor norme.
    12. Gestionarea biletelor de intrare la spectacole se face in conformitate cu reglementarile legale in vigoare.
    13. Biletele actuale detinute de organizatorii de spectacole, precum si cele ramase in stoc la sfarsitul anului pot fi folosite in continuare, pana la epuizare, cu respectarea dispozitiilor privitoare la inregistrare si evidenta.
    14. Organele fiscale au obligatia de a tine evidenta biletelor de spectacole inregistrate in "Registrul pentru evidenta biletelor de spectacole", conform modelului din anexa nr. 4.
    In registru se deschide cate o partida pentru fiecare organizator de spectacole.

                   Ministrul economiei
                   si finantelor,
                   George Danielescu

                   Ministrul culturii,
                   Ludovic Spiess

                   Ministrul bugetului,
                   veniturilor statului
                   si controlului financiar,
                   Florian Bercea

                   Presedintele Centrului
                   National
                   al Cinematografiei,
                   Dan Pita

    ANEXA 1

    ORGANIZATORUL DE SPECTACOLE ............
    Sediul .............
    Telefonul ...............
    Nr. de inregistrare a actului de infiintare
    sau a autorizatiei de functionare ...............

                        Catre
                    Circumscriptia fiscala (oras)
            Administratia financiara (municipii si sectoarele
                          municipiului Bucuresti)
                    Directia generala a finantelor publice,
                          dupa caz,
                           CERERE
de inregistrare a biletelor de spectacole

    In conformitate cu prevederile art. 2 din Hotararea Guvernului nr. 679/1991, va rugam sa inregistrati biletele de intrare la spectacole, prevazute in tabelul de mai jos:
---------------------------------------------------------------
Natura, nr.                                     Seria biletelor
si data        Nr. de bilete  Pretul  Valoarea  de la .........
actului de                    unitar            pana la .......
cumparare a
biletelor
---------------------------------------------------------------

---------------------------------------------------------------
  TOTAL
---------------------------------------------------------------
    Aceste bilete ne sunt necesare pentru spectacolele de (felul spectacolului)
.............. pe care le organizam in (localitatea) .............., sediul
(locul desfasurarii spectacolului) ..................., in perioada (in data
de) ................. .

          Organizatorul de spectacole,                 Contabil sef,

    S-au inregistrat .......... bilete, in valoare totala de lei .......... .
                                         Organul fiscal
                                          Semnatura ..............

    Cererea se intocmeste in doua exemplare, din care unul ramane la organul fiscal, iar celalalt exemplar, purtand numarul de inregistrare la organul fiscal, stampila si semnatura celui care a vizat biletele, se ridica de persoana care a prezentat cererea de inregistrare a biletelor de spectacole.

    ANEXA 2

                        PROCES-VERBAL


    Astazi ............. la sediul (organizatorului de spectacole) ............. din .............. sediul .............., subsemnatul ........................, inspector la administratia financiara (circumscriptia) ....................., in prezenta d-lui director (organizator) .................. si a d-lui gestionar ............... am procedat la distrugerea biletelor neutilizabile si a carnetelor de bilete inregistrate si nevandute, dupa cum urmeaza:
                       a) Bilete neutilizabile
--------------------------------------------------------------
Seria biletelor    Nr. de bilete      Pretul unitar   Valoarea
de la .........
pana la .......
--------------------------------------------------------------

--------------------------------------------------------------
  TOTAL
--------------------------------------------------------------
                               b) Carnete de bilete
    S-au distrus urmatoarele carnete de bilete inregistrate si nevandute de la
nr. ........... la nr. ............................... .
    Acest proces-verbal s-a intocmit in ....... exemplare, din care unul pentru
organul fiscal, iar ............... la organizator.

 Inspector ..................     Director .................
                                  (organizator)
                                  Gestionar ................

    ANEXA 3

    ORGANIZATORUL DE SPECTACOLE
    ...........................


                        REGISTRU
      pentru evidenta biletelor de intrare la spectacole
                        PARTEA I
         Evidenta biletelor cumparate in anul .........
---------------------------------------------------------------
 Unitatea
 de la care                     Nr. total       Seria biletelor
 s-au cumparat    Nr. si data   al biletelor    de la .........
 biletele          facturii     cumparate       pana la .......
---------------------------------------------------------------
    1                 2             3                4
---------------------------------------------------------------

---------------------------------------------------------------
  TOTAL
---------------------------------------------------------------
                      PARTEA a II-a
    Evidenta biletelor inregistrate la organul fiscal in anul .....
---------------------------------------------------------------
  Nr. si data  Seria biletelor   Nr. total    Pretul
inregistrarii  de la .........  al biletelor  unitar  Valoarea
               pana la .......
--------------------------------------------------------------
       1             2              3           4     5 (4 x 3)
--------------------------------------------------------------


--------------------------------------------------------------
  TOTAL
--------------------------------------------------------------
                    PARTEA a III-a
        Evidenta biletelor vandute in anul .........
--------------------------------------------------------------
                    Seria
                    biletelor
                    vandute       Nr.
Nr.  Locul si data  de la ......  biletelor  Pretul  Valoarea
crt. spectacolului  pana la ....  vandute    unitar
--------------------------------------------------------------
0          1           2            3          4    5 (4 X 3)
--------------------------------------------------------------


--------------------------------------------------------------
  TOTAL
--------------------------------------------------------------

    ANEXA 4

    ORGANIZATORUL DE SPECTACOLE...........
    Obiectul (teatru, circ, film etc.) .............
    Adresa .........................
    Telefonul ......................

                              REGISTRU
pentru evidenta biletelor de spectacole inregistrate in anul .....
----------------------------------------------------------------
        Data
     inregistrarii                            Bilete
     -------------               -------------------------------
Nr.                Nr. si data   Seria           Pretul
crt. luna  ziua    cererii de    de la ...       unitar Valoarea
                   inregistrare  pana la...  Nr.

----------------------------------------------------------------
0      1     2           3         4          5     6   7 (5 x 6)
----------------------------------------------------------------


----------------------------------------------------------------
  TOTAL
                                                               




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