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ORDONANTA DE URGENTA Nr

ORDONANTA DE URGENTA   Nr. 151 din 14 octombrie 1999

privind stingerea unor obligatii bugetare

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 501 din 18 octombrie 1999


SmartCity3


    In temeiul art. 114 alin. (4) din Constitutia Romaniei,

    Guvernul Romaniei emite urmatoarea ordonanta de urgenta:

    Art. 1
    Obligatiile datorate si neachitate catre bugetul de stat pana la data de 30 septembrie 1999 de catre Compania Nationala de Electricitate - S.A., Societatea Nationala de Gaze Naturale "Romgaz" - S.A., Societatea Nationala a Petrolului "Petrom" - S.A., Societatea Nationala de Transport Feroviar de Calatori "C.F.R. Calatori" - S.A. si Compania Nationala de Cai Ferate "C.F.R." - S.A. se sting in mod corespunzator cu sumele datorate acestora de catre institutiile publice finantate integral de la bugetul de stat.
    Art. 2
    Institutiile publice finantate integral de la bugetul de stat vor stabili, potrivit conturilor din contabilitate, pe propria raspundere, obligatiile de plata neachitate pana la data de 30 septembrie 1999, rezultate din livrarea de energie electrica, gaze naturale si produse petroliere, precum si din efectuarea transportului feroviar public de calatori, dupa caz, catre Compania Nationala de Electricitate - S.A., Societatea Nationala de Gaze Naturale "Romgaz" - S.A., Societatea Nationala a Petrolului "Petrom" - S.A., Societatea Nationala de Transport Feroviar de Calatori "C.F.R. Calatori" - S.A. si Compania Nationala de Cai Ferate "C.F.R." - S.A., dupa caz.
    Art. 3
    Situatia obligatiilor, intocmita potrivit anexei care face parte integranta din prezenta ordonanta de urgenta, pentru fiecare societate si companie nationala mentionata la art. 1, se prezinta trezoreriei statului la care institutia publica finantata integral de la bugetul de stat are deschise conturile, pentru verificare si certificare privind exactitatea si realitatea obligatiilor respective.
    Art. 4
    Organele fiscale teritoriale in a caror raza societatea si companiile nationale mentionate la art. 1 isi au sediul, precum si sucursalele acestora stabilesc obligatiile de plata catre bugetul de stat, care vor fi stinse cu sumele datorate de catre institutiile publice, in conformitate cu prevederile Ordonantei Guvernului nr. 11/1996 privind executarea creantelor bugetare, aprobata si modificata prin Legea nr. 108/1996, cu modificarile si completarile ulterioare.
    Art. 5
    Pe baza documentelor justificative aprobate de organele fiscale prevazute la art. 4 Compania Nationala de Electricitate - S.A., Societatea Nationala de Gaze Naturale "Romgaz" - S.A., Societatea Nationala a Petrolului "Petrom" - S.A., Societatea Nationala de Transport Feroviar de Calatori "C.F.R. Calatori" - S.A. si Compania Nationala de Cai Ferate "C.F.R." - S.A., precum si unitatile subordonate acestora vor stinge in contabilitatea proprie sumele de incasat de la institutiile publice cu obligatiile de plata catre bugetul de stat.
    Art. 6
    Institutiile publice vor majora finantarea bugetara cu sumele datorate si neachitate furnizorilor de energie electrica, gaze naturale si produse petroliere, precum si pentru efectuarea transportului feroviar public de calatori, prevazuti la art. 1. Cheltuielile efective aferente subdiviziunilor clasificatiei bugetare la care s-a inregistrat consumul de energie electrica, gaze naturale, produse petroliere si transport feroviar public de calatori, dupa caz, vor putea depasi nivelul creditelor bugetare aprobate pe anul 1999 la subdiviziunile respective.

                PRIM-MINISTRU
                 RADU VASILE

                      Contrasemneaza:
                      Ministrul finantelor,
                      Decebal Traian Remes

                      p. Ministrul industriei si comertului,
                      Nicolae Staiculescu,
                      secretar de stat

                      p. Ministrul transporturilor,
                      Adrian Marinescu,
                      secretar de stat

    ANEXA 1

    Institutia ....................................
    Adresa ........................................
    Codul fiscal ..................................

                              DOCUMENT
de stingere a obligatiilor de plata, in baza Ordonantei Guvernului nr. ......
                       catre*1) .............................
 __________________________________________________________________________
|Nr. |                       Explicatii                          |  Suma   |
|crt.|                                                           |  (lei)  |
|____|___________________________________________________________|_________|
|1.  | Suma reprezentand contravaloarea facturilor privind       |         |
|    | livrarea de*2) ............................, neachitate   |         |
|    | la data de 30 septembrie 1999                             | ....... |
|    |                                                           |         |
|    |              Raspundem de datele comunicate               |         |
|    |                                                           |         |
|    |  Ordonator de credite,                  Contabil-sef,     |         |
|    |                                                           |         |
|    |                 Trezoreria statului                       |         |
|    |               vizat pentru exactitate                     |         |
|    |                                                           |         |
|2.  | Organul fiscal teritorial ..............................  |         |
|2.1.| Confirmam datoriile catre bugetul de stat la data de 30   |         |
|    | septembrie 1999 ale sucursalelor*1) ...................., |         |
|    | in suma totala de:                                        | ....... |
|    |                                                           |         |
|    | din care*3):                                              | ....... |
|    | a) ...................................................... | ....... |
|    | b) ...................................................... | ....... |
|    | c) ...................................................... | ....... |
|    | d) ...................................................... | ....... |
|    | e) ...................................................... | ....... |
|    |                                                           |         |
|2.2.| Obligatii catre bugetul de stat care se sting cu suma     |         |
|    | datorata de institutia .................................. | ....... |
|2.3.| Obligatii catre bugetul de stat ramase neacoperite        |         |
|    | (2.1. - 1)                                                | ....... |
|2.4.| Suma de plata de catre institutiile publice, din care se  |         |
|    | sting obligatiile catre bugetul de stat la nivelul central|         |
|    | al*1) ................................................... |         |
|    | .................. (1 - 2.1)                              | ....... |
|    |                                                           |         |
|    |      Director,                                            |         |
|    |                                    Sef serviciu,          |         |
|    |                                                           |         |
|3.  | Directia generala a finantelor publice si controlului     |         |
|    | financiar de stat a*4) .................................. | ....... |
|3.1.| Confirmam obligatiile catre bugetul de stat ale*1) ......,|         |
|    | in suma totala de:                                        | ....... |
|    |                                                           |         |
|    | din care*5):                                              | ....... |
|    | a) ...................................................... | ....... |
|    | b) ...................................................... | ....... |
|    | c) ...................................................... | ....... |
|    | d) ...................................................... | ....... |
|    | e) ...................................................... | ....... |
|3.2.| Obligatii catre bugetul de stat care se sting cu suma     |         |
|    | datorata de institutia .................................. |         |
|    | ............ (3.1. - 2.4.)                                |         |
|    |                                                           |         |
|    |      Director general,                                    |         |
|    |                                   Sef serviciu,           |         |
|____|___________________________________________________________|_________|

    *1) Se inscrie, dupa caz: Compania Nationala de Electricitate - S.A., Societatea Nationala de Gaze Naturale "Romgaz" - S.A., Societatea Nationala a Petrolului "Petrom" - S.A., Societatea Nationala de Transport Feroviar de Calatori "C.F.R. Calatori" - S.A., Compania Nationala de Cai Ferate "C.F.R." - S.A.
    *2) Se inscriu, dupa caz: energie electrica, gaze naturale, produse petroliere, servicii de transport feroviar public de calatori.
    *3) Se inscriu impozitele, taxele, alte venituri bugetare, inclusiv majorarile de intarziere datorate bugetului de stat de catre sucursalele companiei si ale societatilor nationale respective.
    *4) Se inscrie Directia generala a finantelor publice si controlului financiar de stat a municipiului Bucuresti pentru Compania Nationala de Electricitate - S.A., Societatea Nationala a Petrolului "Petrom" - S.A., Societatea Nationala de Transport Feroviar de Calatori "C.F.R. Calatori" - S.A. si Compania Nationala de Cai Ferate "C.F.R." - S.A., respectiv a judetului Sibiu pentru Societatea Nationala de Gaze Naturale "Romgaz" - S.A.
    *5) Se inscriu impozitele, taxele, alte venituri bugetare, inclusiv majorarile de intarziere datorate de companie si de societatile nationale respective la nivel central.

    Explicatii privind intocmirea documentului de stingere a obligatiilor de plata

    1. Documentul se intocmeste in 5 exemplare de fiecare institutie publica finantata de la bugetul de stat pentru fiecare companie sau societate nationala fata de care are obligatii de plata si se prezinta la trezoreria statului pentru a obtine viza de exactitate (se prezinta balanta de verificare pe luna septembrie 1999 impreuna cu fisele furnizorilor respectivi), in termen de 30 de zile de la data intrarii in vigoare a prezentei ordonante de urgenta.
    2. Cele 5 exemplare vizate se transmit de catre trezoreria statului organelor fiscale teritoriale, unde sucursalele companiei si societatilor nationale sunt inregistrate ca platitori de impozite si taxe, care procedeaza potrivit pct. 2 din formular, dupa care formularele sunt repartizate astfel:
    - exemplarul nr. 1 se restituie institutiei publice, document pe baza caruia aceasta va stinge in contabilitatea proprie obligatia de plata catre compania sau societatea nationala respectiva (se debiteaza contul "Furnizori" prin creditul contului "Finantarea bugetara - anul curent" cont analitic: Finantarea in baza Ordonantei de urgenta a Guvernului nr. ..............);
    - exemplarul nr. 2 se transmite sucursalei locale a Companiei Nationale de Electricitate - S.A., Societatii Nationale a Petrolului "Petrom" - S.A., Societatii Nationale de Transport Feroviar de Calatori "C.F.R. Calatori" - S.A., Companiei Nationale de Cai Ferate "C.F.R." - S.A. sau a Societatii Nationale de Gaze Naturale "Romgaz" - S.A., dupa caz, fata de care institutia publica are obligatii de plata. Pe baza acestui document sucursalele inregistreaza stingerea obligatiilor catre buget pe seama sumelor de incasat de la institutiile publice (pct. 2.2).
    In cazul in care suma de incasat de la institutiile publice este peste nivelul datoriilor catre bugetul de stat, diferenta urmand sa fie utilizata la nivel central (pct. 2.4), sucursala evidentiaza stingerea sumei de incasat de la institutiile publice prin debitul contului "Decontari cu organul superior";
    - exemplarul nr. 3 ramane ca document justificativ la organul fiscal teritorial, pe baza caruia se inregistreaza in evidenta pe platitori stingerea obligatiilor catre bugetul de stat;
    - exemplarele nr. 4 si 5 se transmit cu borderou Directiei generale a finantelor publice si controlului financiar de stat a municipiului Bucuresti, pentru Compania Nationala de Electricitate - S.A., Societatea Nationala a Petrolului "Petrom" - S.A., Societatea Nationala de Transport Feroviar de Calatori "C.F.R. Calatori" - S.A., Compania Nationala de Cai Ferate "C.F.R." - S.A. si, respectiv, a judetului Sibiu pentru Societatea Nationala de Gaze Naturale "Romgaz" - S.A., care vor proceda conform pct. 3 din document.
    3. Exemplarul nr. 4 se transmite companiei sau societatii nationale, dupa caz, care va inregistra in contabilitate stingerea obligatiilor catre bugetul de stat prin contul "Decontari cu unitatile din subordine".
    Exemplarul nr. 5 ramane la Directia generala a finantelor publice si controlului financiar de stat a municipiului Bucuresti sau a judetului Sibiu, dupa caz, pe baza caruia se inregistreaza in evidenta pe platitori stingerea obligatiilor catre bugetul de stat.
    4. Ministerul Finantelor este autorizat sa emita precizari pentru solutionarea problemelor aparute in cursul derularii operatiunilor de punere in aplicare a ordonantei.



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