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ORDONANTA DE URGENTA Nr

ORDONANTA DE URGENTA   Nr. 209 din 18 decembrie 2002

pentru modificarea si completarea Legii nr. 254/2002 privind unele masuri pentru cresterea atractivitatii la privatizare a societatilor comerciale cu capital integral sau partial de stat, ce detin in administrare terenuri agricole proprietate publica sau privata a statului

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 961 din 28 decembrie 2002


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    In temeiul art. 114 alin. (4) din Constitutie,

    Guvernul Romaniei adopta prezenta ordonanta de urgenta.

    Art. 1
    Legea nr. 254/2002 privind unele masuri pentru cresterea atractivitatii la privatizare a societatilor comerciale cu capital integral sau partial de stat, ce detin in administrare terenuri agricole proprietate publica sau privata a statului, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 303 din 8 mai 2002, se modifica si se completeaza dupa cum urmeaza:
    1. Litera c) a alineatului (1) al articolului 1 va avea urmatorul cuprins:
    "c) scutirea la plata a majorarilor de intarziere si a penalitatilor de orice fel, datorate si neachitate la data intrarii in vigoare a prezentei legi, aferente obligatiilor bugetare restante prevazute la lit. a) si b), care se inscriu in certificatele de obligatii bugetare, actualizate si nestinse la data transferului dreptului de proprietate;".
    2. Dupa litera c) a alineatului (1) al articolului 1 se introduce litera d) cu urmatorul cuprins:
    "d) sumele reprezentand impozite, taxe, contributii si alte venituri bugetare, care fac obiectul inlesnirilor la plata, prevazute la lit. a) si b), sunt cele restante la data de 31 decembrie 2001 si nestinse la data intrarii in vigoare a prezentei legi."
    3. Litera b) a alineatului (2) al articolului 1 va avea urmatorul cuprins:
    "b) scutirea la plata a majorarilor de intarziere si a penalitatilor de orice fel, datorate si neachitate la data intrarii in vigoare a prezentei legi, care se inscriu in certificatele de obligatii bugetare, actualizate si nestinse la data transferului dreptului de proprietate."
    4. Alineatul (3) al articolului 1 va avea urmatorul cuprins:
    "(3) De la prevederile alin. (1) lit. a) si alin. (2) lit. a) sunt exceptate obligatiile bugetare restante, reprezentand contributia pentru pensia suplimentara, contributia individuala de asigurari sociale, contributia angajatilor de 1% la bugetul Fondului pentru plata ajutorului de somaj, precum si contributia de 7% a angajatilor pentru asigurarile sociale de sanatate, taxa pe valoarea adaugata suspendata in vama, impozitul pe venitul din salarii, impozitul pe dividende si celelalte impozite cu retinere la sursa, care vor fi esalonate la plata pe o perioada de 5 ani, cu o perioada de gratie de 6 luni cuprinsa in perioada de esalonare."
    5. Dupa alineatul (3) al articolului 1 se introduce alineatul (3^1) cu urmatorul cuprins:
    "(3^1) inlesnirile la plata prevazute la alin. (1), (2) si (3) se vor aproba prin ordin comun al Ministerului Agriculturii, Alimentatiei si Padurilor si al creditorilor bugetari, dupa data transferului dreptului de proprietate."
    6. Alineatul (4) al articolului (1) va avea urmatorul cuprins:
    "(4) Societatile comerciale privatizate conform prevederilor Ordonantei de urgenta a Guvernului nr. 198/1999 privind privatizarea societatilor comerciale ce detin in administrare terenuri agricole sau terenuri aflate permanent sub luciu de apa si ale Legii nr. 268/2001 privind privatizarea societatilor comerciale ce detin in administrare terenuri proprietate publica si privata a statului cu destinatie agricola si infiintarea Agentiei Domeniilor Statului, cu modificarile si completarile ulterioare, beneficiaza de esalonarea la plata pe o perioada de 5 ani, cu o perioada de gratie de 6 luni cuprinsa in perioada de esalonare, a obligatiilor restante la data de 31 decembrie 2001, cu exceptia sumelor provenite din plata redeventei si de scutirea la plata a majorarilor de intarziere si a penalitatilor de orice fel aferente acestor obligatii."
    7. Alineatul (1) al articolului 2 va avea urmatorul cuprins:
    "Art. 2
    (1) Societatile comerciale care beneficiaza de prevederile prezentei legi sunt cuprinse in anexa care face parte integranta din prezenta lege."
    8. Alineatul (2) al articolului 2 va avea urmatorul cuprins:
    "(2) Sumele care fac obiectul inlesnirilor potrivit alin. (1), (2), (3) si (4) ale art. 1 sunt cele stabilite in certificatele de obligatii bugetare eliberate conform prevederilor legale in vigoare, la cererea Ministerului Agriculturii, Alimentatiei si Padurilor, pe baza actelor de control, de catre organele teritoriale ale Ministerului Finantelor Publice, Ministerului Muncii si Solidaritatii Sociale, Casei Nationale de Asigurari de Sanatate si de autoritatile administratiei publice locale pentru bugetele locale, precum si in notificarile prevazute la art. 4^2 emise de institutia publica implicata in procesul de privatizare."
    9. Articolul 3 va avea urmatorul cuprins:
    "Art. 3
    (1) Nerespectarea conditiilor si a termenelor in care s-au aprobat inlesnirile prevazute la alin. (1), (2), (3) si (4) ale art. 1 atrage anularea acestora, inceperea sau continuarea, dupa caz, a executarii silite pentru intreaga suma neplatita si obligatia de plata a majorarilor de intarziere si a penalitatilor de intarziere calculate de la data la care termenele si/sau conditiile nu au fost respectate.
    (2) Pentru sumele reprezentand obligatii bugetare esalonate la plata se datoreaza si se calculeaza majorari conform prevederilor legale, plata acestora efectuandu-se impreuna cu rata respectiva. Pe perioada de gratie acordata la esalonare majorarile datorate conform legii se achita lunar."
    10. Articolul 4 va avea urmatorul cuprins:
    "Art. 4
    Inlesnirile acordate conform prevederilor prezentei legi se anuleaza si in cazul nerespectarii contractului de privatizare."
    11. Dupa articolul 4 se introduc articolele 4^1 si 4^2 cu urmatorul cuprins:
    "Art. 4^1
    (1) Obligatiile pentru care se acorda scutiri la plata se amana la plata pana la data ultimului termen de plata a obligatiilor bugetare pentru care s-a aprobat esalonarea la plata. Scutirea la plata se acorda in situatia in care se constata respectarea de catre societatea comerciala a conditiilor si termenelor in care s-au acordat inlesnirile potrivit prevederilor prezentei legi.
    (2) Obligatiile bugetare amanate la plata se vor reflecta in contabilitatea societatilor comerciale respective intr-un cont de ordine si evidenta potrivit normelor elaborate in conformitate cu prevederile art. 2 alin. (3).
    (3) Veniturile realizate in urma regularizarii contabile a inlesnirilor prevazute la alin. (1), (2), (3) si (4) ale art. 1 nu se impoziteaza in conditiile in care cheltuielile care au fost influentate cu obligatiile bugetare scutite la plata nu au fost deductibile fiscal.
    (4) Sumele stabilite potrivit alin. (3) se utilizeaza ca surse proprii de finantare.
    Art. 4^2
    Prin derogare de la prevederile Legii nr. 143/1999 privind ajutorul de stat, cu completarile ulterioare, Agentia Domeniilor Statului este mandatata sa notifice Consiliului Concurentei, in numele Ministerului Finantelor Publice, Ministerului Muncii si Solidaritatii Sociale, Casei Nationale de Asigurari de Sanatate si autoritatilor administratiei publice locale, ajutoarele de stat acordate de aceste institutii, printr-un singur formular de notificare."
    Art. 2
    Inlesnirile la plata prevazute la alin. (1), (2), (3) si (4) ale art. 1 din Legea nr. 254/2002 isi pierd valabilitatea in situatia in care societatea comerciala nu isi achita obligatiile bugetare curente ale fiecarui an fiscal cu termene scadente incepand cu data de 1 a lunii urmatoare intrarii in vigoare a prezentei ordonante de urgenta. In cazul in care societatea comerciala nu achita la scadenta obligatiile bugetare curente, poate efectua plata acestora in cel mult 90 de zile, impreuna cu majorarile de intarziere s penalitatile de intarziere aferente, dar nu mai tarziu de data de 20 decembrie a fiecarui an fiscal.
    Art. 3
    Majorarile de intarziere si penalitatile de orice fel, scutite la plata potrivit art. 1 alin. (4) din Legea nr. 254/2002, se calculeaza la data intrarii in vigoare a prezentei ordonante de urgenta.

                  PRIM-MINISTRU
                  ADRIAN NASTASE

                         Contrasemneaza:
                         Ministrul agriculturii,
                         alimentatiei si padurilor,
                         Ilie Sarbu

                         p. Ministrul muncii
                         si solidaritatii sociale,
                         Razvan Ionut Cirica,
                         secretar de stat

                         Ministrul finantelor publice,
                         Mihai Nicolae Tanasescu



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COMENTARII la OUG 209/2002

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