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ORDONANTA URGENTA Nr

ORDONANTA URGENTA   Nr. 22 din 28 martie 2007

pentru modificarea si completarea art. 157 din Legea nr. 571/2003 privind Codul fiscal

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 230 din 3 aprilie 2007



In vederea diminuării impactului negativ creat asupra bugetului de stat de modificările legislative în domeniul taxei pe valoarea adăugată, ca urmare a aderării României la Uniunea Europeană şi a asigurării nivelului prognozat al veniturilor bugetare din această sursă, pentru asigurarea în regim de urgenţă a unor surse suplimentare de venit, astfel încât să nu intervină blocarea finanţărilor din bugetul de stat,

în scopul diminuării evaziunii fiscale şi pentru crearea unui mecanism de control al modului de achitare a obligaţiilor reprezentând taxele aferente bunurilor importate, se impune promovarea în regim de urgenţă a prezentului act normativ.

In temeiul art. 115 alin. (4) din Constituţia României, republicată,

Guvernul României adoptă prezenta ordonanţă de urgenţă.

Art. I. - Articolul 157 din Legea nr. 571/2003 privind Codul fiscal, publicată în Monitorul Oficial al României, Partea I, nr. 927 din 23 decembrie 2003, cu modificările şi completările ulterioare, se modifică şi se completează după cum urmează:

1. Alineatele (4) şi (5) se modifică şi vor avea următorul cuprins:

„(4) Prin exceptare de la prevederile alin. (3), în perioada 15 aprilie 2007 - 31 decembrie 2008 inclusiv, nu se face plata efectivă la organele vamale de către persoanele impozabile înregistrate în scopuri de TVA, conform art. 153, care au obţinut certificat de amânare de la plată, în condiţiile stabilite prin ordin al ministrului finanţelor publice. De la data de 1 ianuarie 2009, prin exceptare de la prevederile alin. (3), nu se face plata efectivă la organele vamale de către persoanele impozabile înregistrate în scopuri de TVA, conform art. 153.

(5) Persoanele impozabile prevăzute la alin. (4) evidenţiază taxa aferentă bunurilor importate în decontul prevăzut la art. 1562, atât ca taxă colectată, cât şi ca taxă deductibilă, în limitele si în condiţiile stabilite la art. 145-1471."

2. După alineatul (6) se introduce un nou alineat, alineatul (7), cu următorul cuprins:

„(7) Incepând cu data de 15 aprilie 2007 inclusiv, pentru importul de bunuri scutit de taxă în condiţiile prevăzute la art. 142 alin. (1) lit. I), taxa pe valoarea adăugată se garantează la organele vamale. Garanţia privind taxa pe valoarea adăugată aferentă acestor importuri se eliberează la solicitarea importatorilor în condiţiile stabilite prin ordin al ministrului finanţelor publice."

Art. II. - In termen de 5 zile lucrătoare de la data intrării în vigoare a prezentei ordonanţe de urgenţă, Ministerul Finanţelor Publice va elabora şi va publica în Monitorul Oficial al României, Partea I, ordinul ministrului finanţelor publice care va stabili condiţiile şi procedura de aplicare a prevederilor art. I.

PRIM-MINISTRU

CĂLIN POPESCU-TĂRICEANU

Contrasemnează:

Ministrul finanţelor publice,

Sebastian Teodor Gheorghe Vlădescu


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ANONIM a comentat Rectificare 244 2017
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ANONIM a comentat Rectificare 244 2017
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ANONIM a comentat Rectificare 244 2017
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ANONIM a comentat Rectificare 244 2017
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ANONIM a comentat Rectificare 244 2017
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ANONIM a comentat Rectificare 244 2017
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ANONIM a comentat Ordin 181 2017
    Finanțarea rapidă și fiabilă este acum disponibilă la doar 2%. Căutați mijloace de încredere pentru a obține finanțare? Planificați să vă începeți activitatea de vis, dar nu aveți încă capital? Încercați să obțineți o casă, dar nu știți cum să obțineți fondurile necesare? Aceasta este în cele din urmă o oportunitate de aur la domiciliul dvs. pentru a obține finanțate fără hassle și stres, deoarece vă sunt garantate să se bucure de serviciile noastre financiare de încredere, care este disponibil pentru toate la doar 2%, vă rugăm să ne trimiteți un e-mail pentru răspuns rapid la Freemanloans@hotmail.com , www.fremanfinance.webs.com Aprobat astăzi.
ANONIM a comentat Ordin 181 2017
    Finanțarea rapidă și fiabilă este acum disponibilă la doar 2%. Căutați mijloace de încredere pentru a obține finanțare? Planificați să vă începeți activitatea de vis, dar nu aveți încă capital? Încercați să obțineți o casă, dar nu știți cum să obțineți fondurile necesare? Aceasta este în cele din urmă o oportunitate de aur la domiciliul dvs. pentru a obține finanțate fără hassle și stres, deoarece vă sunt garantate să se bucure de serviciile noastre financiare de încredere, care este disponibil pentru toate la doar 2%, vă rugăm să ne trimiteți un e-mail pentru răspuns rapid la Freemanloans@hotmail.com Aprobat astăzi.
ANONIM a comentat Ordin 841 2016
    WE OFFER ALL KIND OF LOANS - APPLY FOR AFFORDABLE LOANS. Do you need Financial Assistance? We can help you We give out loan with an Interest rate of 1.00% If you are interested to get a loan then kindly write us with the loan requirement. Interested applicants should Contact us via email: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@cheerful.com Interested applicants should Contact us via email: PergoCF@gmail.com
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