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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


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ANONIM a comentat Ordin 107 2017
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ANONIM a comentat Decretul 377 2017
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ANONIM a comentat Rectificare 156 2017
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ANONIM a comentat Rectificare 156 2017
    Affordable Loan Offer Do You Need A Business Loan? Interested applicants should Contact us via email: PergoCF@gmail.com Interested applicants should Contact us via email: PergoCF@cheerful.com A Personal Loan? At 1.00% Name,Amount,Country,Loan Durations,Phone, Mobile: Please, contact us for more information: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@cheerful.com Do You Need A Business Loan,Or A Personal Loan,At 1.0% If Yes? Name,Amount,Country,Loan Durations,Phone Mobile:Please, Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com Affordable Loan Offer ( PergoCF@cheerful.com ) Do You Need A Business Loan? ( PergoCF@qualityservice.com ) Interested applicants should Contact us via email: PergoCF@gmail.com We work with individual investors and the company that provides merchant cash advance, asset based lending, commercial real estate refinancing, lines of credit, hard money loans, business acquisition financing, debt consolidation loans, and more. For more information, We encourage you to contact us and learn more about the financing services we offered. If you have any questions or want more information about our company, please feel free to email: Please, contact us for more information: PergoCF@qualityservice.com Personal loans may not be right for every borrower looking for a home improvement loan. For example, if you have significant equity in your home and are looking to borrow a large amount, you might be able to save money with lower interest rates on a home equity loan. Also, interest payments on home equity loans and lines of credit can be tax deductible under certain circumstances – that’s not the case with personal loans. Interested applicants should Contact us via email: PergoCF@cheerful.com On the other hand, personal loans can make sense for: *Recent homebuyers *Smaller home improvement loans (e.g., bathroom or kitchen as opposed to full remodel) *Borrowers in lower home value markets (if your home value has barely budged since you moved in, you may not have much equity to draw on for a home equity loan) *Those who value ease and speed *Borrowers with great credit and cash flow While home equity loans and lines of credit are a good source of home improvement money if you’ve built up equity in your home, a personal loan may be a better alternative if you’re a new homeowner and need to take care of a few updates to make your new home just right. You can get an affordable loan for just one week. Please connect us at via E-mail Please, contact us for more information: PergoCF@gmail.com Yours Sincerely, Mrs. Ceren Kelly Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com We look forward to hear from you ASAP.
ANONIM a comentat Rectificare 156 2017
    Affordable Loan Offer Do You Need A Business Loan? Interested applicants should Contact us via email: PergoCF@gmail.com Interested applicants should Contact us via email: PergoCF@cheerful.com A Personal Loan? At 1.00% Name,Amount,Country,Loan Durations,Phone, Mobile: Please, contact us for more information: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@cheerful.com Do You Need A Business Loan,Or A Personal Loan,At 1.0% If Yes? Name,Amount,Country,Loan Durations,Phone Mobile:Please, Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com Affordable Loan Offer ( PergoCF@cheerful.com ) Do You Need A Business Loan? ( PergoCF@qualityservice.com ) Interested applicants should Contact us via email: PergoCF@gmail.com We work with individual investors and the company that provides merchant cash advance, asset based lending, commercial real estate refinancing, lines of credit, hard money loans, business acquisition financing, debt consolidation loans, and more. For more information, We encourage you to contact us and learn more about the financing services we offered. If you have any questions or want more information about our company, please feel free to email: Please, contact us for more information: PergoCF@qualityservice.com Personal loans may not be right for every borrower looking for a home improvement loan. For example, if you have significant equity in your home and are looking to borrow a large amount, you might be able to save money with lower interest rates on a home equity loan. Also, interest payments on home equity loans and lines of credit can be tax deductible under certain circumstances – that’s not the case with personal loans. Interested applicants should Contact us via email: PergoCF@cheerful.com On the other hand, personal loans can make sense for: *Recent homebuyers *Smaller home improvement loans (e.g., bathroom or kitchen as opposed to full remodel) *Borrowers in lower home value markets (if your home value has barely budged since you moved in, you may not have much equity to draw on for a home equity loan) *Those who value ease and speed *Borrowers with great credit and cash flow While home equity loans and lines of credit are a good source of home improvement money if you’ve built up equity in your home, a personal loan may be a better alternative if you’re a new homeowner and need to take care of a few updates to make your new home just right. You can get an affordable loan for just one week. Please connect us at via E-mail Please, contact us for more information: PergoCF@gmail.com Yours Sincerely, Mrs. Ceren Kelly Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com We look forward to hear from you ASAP.
ANONIM a comentat Legea 86 2017
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ANONIM a comentat Decretul 422 2017
    Do You Need A Business Loan,Or A Personal Loan,At 1.0% If Yes? Name,Amount,Country,Loan Durations,Phone Mobile:Please, Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com Kindly write us back with the loan information; - Complete Name: - Loan amount needed...$, €, £: - Loan Duration: - Purpose of loan: - City / Country: - Telephone: - Name of the Site: Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com Yours Sincerely, Mrs. Ceren Kelly Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com We look forward to hear from you ASAP.
ANONIM a comentat Decretul 426 2017
    Affordable Loan Offer Do You Need A Business Loan? Interested applicants should Contact us via email: PergoCF@gmail.com Interested applicants should Contact us via email: PergoCF@cheerful.com A Personal Loan? At 1.00% Name,Amount,Country,Loan Durations,Phone, Mobile: Please, contact us for more information: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@cheerful.com Do You Need A Business Loan,Or A Personal Loan,At 1.0% If Yes? Name,Amount,Country,Loan Durations,Phone Mobile:Please, Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com Affordable Loan Offer ( PergoCF@cheerful.com ) Do You Need A Business Loan? ( PergoCF@qualityservice.com ) Interested applicants should Contact us via email: PergoCF@gmail.com We work with individual investors and the company that provides merchant cash advance, asset based lending, commercial real estate refinancing, lines of credit, hard money loans, business acquisition financing, debt consolidation loans, and more. For more information, We encourage you to contact us and learn more about the financing services we offered. If you have any questions or want more information about our company, please feel free to email: Please, contact us for more information: PergoCF@qualityservice.com Personal loans may not be right for every borrower looking for a home improvement loan. For example, if you have significant equity in your home and are looking to borrow a large amount, you might be able to save money with lower interest rates on a home equity loan. Also, interest payments on home equity loans and lines of credit can be tax deductible under certain circumstances – that’s not the case with personal loans. Interested applicants should Contact us via email: PergoCF@cheerful.com On the other hand, personal loans can make sense for: *Recent homebuyers *Smaller home improvement loans (e.g., bathroom or kitchen as opposed to full remodel) *Borrowers in lower home value markets (if your home value has barely budged since you moved in, you may not have much equity to draw on for a home equity loan) *Those who value ease and speed *Borrowers with great credit and cash flow While home equity loans and lines of credit are a good source of home improvement money if you’ve built up equity in your home, a personal loan may be a better alternative if you’re a new homeowner and need to take care of a few updates to make your new home just right. You can get an affordable loan for just one week. Please connect us at via E-mail Please, contact us for more information: PergoCF@gmail.com Yours Sincerely, Mrs. Ceren Kelly Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com We look forward to hear from you ASAP.
ANONIM a comentat Decretul 426 2017
    Affordable Loan Offer Do You Need A Business Loan? Interested applicants should Contact us via email: PergoCF@gmail.com Interested applicants should Contact us via email: PergoCF@cheerful.com A Personal Loan? At 1.00% Name,Amount,Country,Loan Durations,Phone, Mobile: Please, contact us for more information: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@cheerful.com Do You Need A Business Loan,Or A Personal Loan,At 1.0% If Yes? Name,Amount,Country,Loan Durations,Phone Mobile:Please, Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com Affordable Loan Offer ( PergoCF@cheerful.com ) Do You Need A Business Loan? ( PergoCF@qualityservice.com ) Interested applicants should Contact us via email: PergoCF@gmail.com We work with individual investors and the company that provides merchant cash advance, asset based lending, commercial real estate refinancing, lines of credit, hard money loans, business acquisition financing, debt consolidation loans, and more. For more information, We encourage you to contact us and learn more about the financing services we offered. If you have any questions or want more information about our company, please feel free to email: Please, contact us for more information: PergoCF@qualityservice.com Personal loans may not be right for every borrower looking for a home improvement loan. For example, if you have significant equity in your home and are looking to borrow a large amount, you might be able to save money with lower interest rates on a home equity loan. Also, interest payments on home equity loans and lines of credit can be tax deductible under certain circumstances – that’s not the case with personal loans. Interested applicants should Contact us via email: PergoCF@cheerful.com On the other hand, personal loans can make sense for: *Recent homebuyers *Smaller home improvement loans (e.g., bathroom or kitchen as opposed to full remodel) *Borrowers in lower home value markets (if your home value has barely budged since you moved in, you may not have much equity to draw on for a home equity loan) *Those who value ease and speed *Borrowers with great credit and cash flow While home equity loans and lines of credit are a good source of home improvement money if you’ve built up equity in your home, a personal loan may be a better alternative if you’re a new homeowner and need to take care of a few updates to make your new home just right. You can get an affordable loan for just one week. Please connect us at via E-mail Please, contact us for more information: PergoCF@gmail.com Yours Sincerely, Mrs. Ceren Kelly Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com We look forward to hear from you ASAP.
ANONIM a comentat Decretul 426 2017
    Affordable Loan Offer Do You Need A Business Loan? Interested applicants should Contact us via email: PergoCF@gmail.com Interested applicants should Contact us via email: PergoCF@cheerful.com A Personal Loan? At 1.00% Name,Amount,Country,Loan Durations,Phone, Mobile: Please, contact us for more information: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@qualityservice.com Interested applicants should Contact us via email: PergoCF@cheerful.com Do You Need A Business Loan,Or A Personal Loan,At 1.0% If Yes? Name,Amount,Country,Loan Durations,Phone Mobile:Please, Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com Affordable Loan Offer ( PergoCF@cheerful.com ) Do You Need A Business Loan? ( PergoCF@qualityservice.com ) Interested applicants should Contact us via email: PergoCF@gmail.com We work with individual investors and the company that provides merchant cash advance, asset based lending, commercial real estate refinancing, lines of credit, hard money loans, business acquisition financing, debt consolidation loans, and more. For more information, We encourage you to contact us and learn more about the financing services we offered. If you have any questions or want more information about our company, please feel free to email: Please, contact us for more information: PergoCF@qualityservice.com Personal loans may not be right for every borrower looking for a home improvement loan. For example, if you have significant equity in your home and are looking to borrow a large amount, you might be able to save money with lower interest rates on a home equity loan. Also, interest payments on home equity loans and lines of credit can be tax deductible under certain circumstances – that’s not the case with personal loans. Interested applicants should Contact us via email: PergoCF@cheerful.com On the other hand, personal loans can make sense for: *Recent homebuyers *Smaller home improvement loans (e.g., bathroom or kitchen as opposed to full remodel) *Borrowers in lower home value markets (if your home value has barely budged since you moved in, you may not have much equity to draw on for a home equity loan) *Those who value ease and speed *Borrowers with great credit and cash flow While home equity loans and lines of credit are a good source of home improvement money if you’ve built up equity in your home, a personal loan may be a better alternative if you’re a new homeowner and need to take care of a few updates to make your new home just right. You can get an affordable loan for just one week. Please connect us at via E-mail Please, contact us for more information: PergoCF@gmail.com Yours Sincerely, Mrs. Ceren Kelly Interested Applicants Should Contact Us Via Email: PergoCF@cheerful.com ,( PergoCF@qualityservice.com ), PergoCF@gmail.com We look forward to hear from you ASAP.
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