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ORDONANTA DE URGENTA Nr

ORDONANTA DE URGENTA   Nr. 160 din 27 octombrie 1999

privind instituirea unor masuri de stimulare a activitatii titularilor de acorduri petroliere si subcontractantilor acestora, care desfasoara operatiuni petroliere in perimetre marine ce includ zone cu adancime de apa de peste 100 metri

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 526 din 28 octombrie 1999


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

    Guvernul Romaniei emite urmatoarea ordonanta de urgenta:

    Art. 1
    Titularii de acorduri petroliere si subcontractantii acestora, care desfasoara operatiuni petroliere in perimetre marine ce includ zone cu adancime de apa de peste 100 metri, beneficiaza de urmatoarele masuri de stimulare a activitatii:
    a) pe perioada derularii acordului petrolier vor fi aplicabile reglementarile fiscale existente la data semnarii acestuia;
    b) amortizarea imobilizarilor corporale si necorporale aferente operatiunilor petroliere, a caror durata de folosire este limitata de durata rezervelor, se va calcula pe unitatea de produs cu un grad de utilizare de 100%, in functie de rezerva exploatabila de substanta minerala utila, pe durata acordului petrolier;
    c) cheltuielile aferente investitiilor in curs, imobilizarilor corporale si necorporale efectuate pentru operatiunile petroliere vor fi reflectate in contabilitate atat in lei, cat si in euro; aceste cheltuieli, inregistrate in contabilitate in lei, vor fi reevaluate la sfarsitul fiecarui exercitiu financiar pe baza valorilor inregistrate in contabilitate in euro, la cursul de schimb euro/lei comunicat de Banca Nationala a Romaniei pentru ultima zi a fiecarui exercitiu financiar. Diferentele din reevaluare nu vor fi supuse nici unui impozit, nici unei taxe sau altor prelevari. Amortizarea imobilizarilor corporale si necorporale, reevaluate pe toata durata acordului petrolier, se va face in conformitate cu prevederile lit. b), fara a fi supusa nici unui impozit, nici unei taxe sau altor prelevari;
    d) pe intreaga durata a acordului petrolier nu se datoreaza impozitul la titeiul si gazele naturale din productia interna si nici comisioanele vamale la exportul acestora.
    Art. 2
    Prevederile prezentei ordonante de urgenta se aplica pe intreaga durata a acordurilor petroliere incheiate, sub rezerva reglementarilor fiscale si a altor dispozitii legale ulterioare mai favorabile titularilor de acorduri petroliere.

                 PRIM-MINISTRU
                  RADU VASILE

                       Contrasemneaza:
                       Ministrul industriei si comertului,
                       Radu Berceanu

                       p. Ministrul finantelor,
                       Mihai Aristotel Ungureanu,
                       secretar de stat



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