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ORDONANTA URGENTA Nr

ORDONANTA URGENTA   Nr. 22 din 24 martie 2010

pentru modificarea si completarea Legii nr. 571/2003 privind Codul fiscal

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 201 din 30 martie 2010



In contextul în care o parte importantă a operatorilor economici se confruntă încă cu dificultăţi ca urmare a crizei economice şi implicit a restrângerii cererii interne şi externe, situaţie care afectează capacitatea de plată a acestora, ţinând seama de faptul că plăţile anticipate urmează a fi efectuate începând cu 1 aprilie 2010, în scopul susţinerii mediului de afaceri şi în vederea perfecţionării continue a legislaţiei fiscale,

ţinând seama de faptul că nepromovarea prezentului act normativ ar avea drept consecinţe negative accentuarea dificultăţilor înregistrate de operatorii economici, în special cele legate de lichiditate, în temeiul art. 115 alin. (4) din Constituţia României, republicată,

Guvernul României adoptă prezenta ordonanţă de urgenţă.

Art. I. - 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. La articolul 18, după alineatul (4) se introduc două noi alineate, alineatele (5) şi (6), cu următorul cuprins:

„(5) Contribuabilii prevăzuţi la art. 34 alin. (1) lit. b) efectuează pentru trimestrele I-III comparaţia impozitului pe profit trimestrial cu impozitul minim prevăzut la alin. (3), recalculat în mod corespunzător pentru trimestrul respectiv, prin împărţirea impozitului minim anual la 12 şi înmulţirea cu numărul de luni aferente trimestrului respectiv. In situaţia în care perioada impozabilă începe sau se încheie în cursul unui trimestru, impozitul minim prevăzut la alin. (3) se recalculează corespunzător numărului de zile aferente trimestrului respectiv. Pentru definitivarea impozitului pe profit datorat se efectuează comparaţia impozitului pe profit anual cu impozitul minim anual prevăzut la alin. (3).

(6) In situaţia în care perioada impozabilă începe sau se încheie în cursul anului, pentru definitivarea impozitului pe profit datorat se efectuează comparaţia impozitului pe profit aferent perioadei respective cu impozitul minim anual prevăzut la alin. (3), recalculat în mod corespunzător pentru aceeaşi perioadă."

2.  La articolul 34 alineatul (1), litera b) se modifică şi va avea următorul cuprins:

,,b) contribuabilii, alţii decât cei prevăzuţi la lit. a), au obligaţia de a declara şi plăti impozitul pe profit trimestrial până la data de 25 inclusiv a primei luni următoare trimestrului pentru care se calculează impozitul, dacă în prezentul articol nu se prevede altfel. Incepând cu anul 2012, aceşti contribuabili urmează să aplice sistemul plăţilor anticipate prevăzut pentru contribuabilii menţionaţi la lit. a)."

3. La articolul 34, după alineatul (18) se introduce un nou alineat, alineatul (19), cu următorul cuprins:

„(19) Prin excepţie de la prevederile alin. (6), contribuabilii prevăzuţi la alin. (1) lit. a), înfiinţaţi în cursul anului precedent, care nu au fost obligaţi la plata impozitului minim şi care la sfârşitul anului fiscal în care s-au înfiinţat înregistrează pierdere fiscală, efectuează trimestrial plăţi anticipate în contul impozitului pe profit în sumă de o pătrime din impozitul minim anual, prevăzut la art. 18 alin. (3), recalculat în mod corespunzător pentru perioada impozabilă aferentă anului în care s-au înfiinţat."

Art. II. - Prin excepţie de la dispoziţiile art. 4 alin. (2) din Legea nr. 571/2003 privind Codul fiscal, cu modificările şi completările ulterioare, prevederile prezentei ordonanţe de urgenţă se aplică pentru determinarea impozitului pe profit începând cu anul 2010.

PRIM-MINISTRU

EMIL BOC

Contrasemnează:

Ministrul finanţelor publice,

Sebastian Teodor Gheorghe Vlădescu


SmartCity5

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ANONIM a comentat Decretul 421 2002
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ANONIM a comentat Decretul 421 2002
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ANONIM a comentat Decretul 326 1949
    I'M NOW FULFILL FINANCIALLY BECAUSE OF THE LOAN I GOT FROM UPSTOXFUNDING INC.{ upstoxfunding@yahoo.com } I would like to bring this to the notice of the public about how i came in contact with Upstoxfunding INC after i lost my job and being denied loan by my bank and other financial institution due to my credit score. I could not pay my children's fees. I was behind on bills, about to be thrown out of the house due to my inability to pay my rent, It was during this period my kids were taken from me by foster care. Then i set out to seek for funds online where i lost $3,670 that i borrowed from friends which i was rip off by two online loan companies. Until i read about: ( upstoxfunding@yahoo.com ) somewhere on the internet, Still wasn't convince because of what i have been through until a relative of mine who is a clergy also told me about the ongoing loan scheme of Upstox funding at a very low interest rate of 2% and lovely repayment terms without penalty for default of payment. I have no choice than to also contact them which i did through text (302) 273-5794.That day was theI'M best and greatest day of my life which can never be forgotten when i receive a credit alert of $124,000Usd loan amount i applied for. I utilized the loan effectively to pay up my debts and to start up a business and today i and my kids are so happy and fulfill. You can as well contact them through email: upstoxfunding@yahoo.com OR call or text their helpline: (302) 273-5794. Why am i doing this? I am doing this to save as many that are in need of a loan not to be victim of scams on the internet. Thanks and God bless you all, I'm Wendy Ryan from Arizona, United States.
ANONIM a comentat Legea 216 2017
    I'M NOW FULFILL FINANCIALLY BECAUSE OF THE LOAN I GOT FROM UPSTOXFUNDING INC.{ upstoxfunding@yahoo.com } I would like to bring this to the notice of the public about how i came in contact with Upstoxfunding INC after i lost my job and being denied loan by my bank and other financial institution due to my credit score. I could not pay my children's fees. I was behind on bills, about to be thrown out of the house due to my inability to pay my rent, It was during this period my kids were taken from me by foster care. Then i set out to seek for funds online where i lost $3,670 that i borrowed from friends which i was rip off by two online loan companies. Until i read about: ( upstoxfunding@yahoo.com ) somewhere on the internet, Still wasn't convince because of what i have been through until a relative of mine who is a clergy also told me about the ongoing loan scheme of Upstox funding at a very low interest rate of 2% and lovely repayment terms without penalty for default of payment. I have no choice than to also contact them which i did through text (302) 273-5794.That day was theI'M best and greatest day of my life which can never be forgotten when i receive a credit alert of $124,000Usd loan amount i applied for. I utilized the loan effectively to pay up my debts and to start up a business and today i and my kids are so happy and fulfill. You can as well contact them through email: upstoxfunding@yahoo.com OR call or text their helpline: (302) 273-5794. Why am i doing this? I am doing this to save as many that are in need of a loan not to be victim of scams on the internet. Thanks and God bless you all, I'm Wendy Ryan from Arizona, United States...
ANONIM a comentat Legea 216 2017
    I'M NOW FULFILL FINANCIALLY BECAUSE OF THE LOAN I GOT FROM UPSTOXFUNDING INC.{ upstoxfunding@yahoo.com } I would like to bring this to the notice of the public about how i came in contact with Upstoxfunding INC after i lost my job and being denied loan by my bank and other financial institution due to my credit score. I could not pay my children's fees. I was behind on bills, about to be thrown out of the house due to my inability to pay my rent, It was during this period my kids were taken from me by foster care. Then i set out to seek for funds online where i lost $3,670 that i borrowed from friends which i was rip off by two online loan companies. Until i read about: ( upstoxfunding@yahoo.com ) somewhere on the internet, Still wasn't convince because of what i have been through until a relative of mine who is a clergy also told me about the ongoing loan scheme of Upstox funding at a very low interest rate of 2% and lovely repayment terms without penalty for default of payment. I have no choice than to also contact them which i did through text (302) 273-5794.That day was theI'M best and greatest day of my life which can never be forgotten when i receive a credit alert of $124,000Usd loan amount i applied for. I utilized the loan effectively to pay up my debts and to start up a business and today i and my kids are so happy and fulfill. You can as well contact them through email: upstoxfunding@yahoo.com OR call or text their helpline: (302) 273-5794. Why am i doing this? I am doing this to save as many that are in need of a loan not to be victim of scams on the internet. Thanks and God bless you all, I'm Wendy Ryan from Arizona, United States.
ANONIM a comentat Hotărârea 30 2016
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ANONIM a comentat Hotărârea 30 2016
    Sunteți într-o criză financiară? Aveți nevoie de un împrumut pentru a vă refinanța casa sau pentru a vă extinde afacerea? Aveți nevoie de un împrumut pentru a rezolva datoriile urgente și de a rămâne cu un creditor? Ai nevoie de un împrumut pentru a-ți plăti facturile? etc. Obțineți împrumutul dvs. de la 2.000 $ la 150.000.000,00 USD / EURO / POUNDS, la o rată de 3%. Banii transferați în contul dvs. în termen de 3 ore de la aprobare. Dacă sunteți interesat în obținerea unui împrumut, nu ezitați să ne trimiteți cererea dvs. prin e-mail la creditfunnelfinance@gmail.com sau contactați-ne la cevaapp la +1 (623) 469-1282.
ANONIM a comentat Hotărârea 49 2017
    We Offers Financial Consulting To Client, Companies Seeking Debt / Loan Financing And Seeking For Working Capital To Start A New Business Or To Expand Existing Business. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) We Have Loan Programs Tailored For Any Profile And You've Come To The Right Place To Satisfy Your Business Needs. If Your Company Or You Know Of Any Company With Viable Projects / Proposals That Needs Financing, Kindly Write Us With The Loan Requirement. Please, Contact Us For More Information: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) You Will Hear From Us. Well Nice To Meet You And I look forward to our Business Acquaintance. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com )
ANONIM a comentat Hotărârea 49 2017
    We Offers Financial Consulting To Client, Companies Seeking Debt / Loan Financing And Seeking For Working Capital To Start A New Business Or To Expand Existing Business. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) We Have Loan Programs Tailored For Any Profile And You've Come To The Right Place To Satisfy Your Business Needs. If Your Company Or You Know Of Any Company With Viable Projects / Proposals That Needs Financing, Kindly Write Us With The Loan Requirement. Please, Contact Us For More Information: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) You Will Hear From Us. Well Nice To Meet You And I look forward to our Business Acquaintance. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com )
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