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ORDONANTA URGENTA Nr

ORDONANTA URGENTA   Nr. 59 din 30 iunie 2010

pentru modificarea Legii nr. 571/2003 privind Codul fiscal

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 442 din 30 iunie 2010



Intrucât nivelul veniturilor bugetare a fost profund afectat de criza economică şi financiară,

pentru realizarea unui echilibru între nivelul veniturilor şi al cheltuielilor, corelat cu obiectivele macroeconomice,

datorită necesităţii implementării unor măsuri de lărgire a bazei de impozitare, precum şi de majorare a unor impozite în domeniul impozitelor şi taxelor locale,

ţinând seama de faptul că nepromovarea prezentului act normativ ar avea drept consecinţă negativă imposibilitatea menţinerii deficitului bugetar în limitele stabilite,

în vederea îndeplinirii obligaţiilor asumate de România prin semnarea acordurilor de împrumut cu organismele internaţionale, absolut necesare pentru asigurarea finanţării cheltuielilor publice şi a menţinerii încrederii investitorilor în climatul socio-economic românesc,

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 după cum urmează:

1. Articolul 252 va avea următorul cuprins:

„Majorarea impozitului datorat de persoanele fizice ce deţin mai multe clădiri

Art. 252. - (1) Persoanele fizice care au în proprietate două sau mai multe clădiri datorează un impozit pe clădiri, majorat după cum urmează:

a) cu 65% pentru prima clădire în afara celei de la adresa de domiciliu;

b) cu 150% pentru a doua clădire în afara celei de la adresa de domiciliu;

c) cu 300% pentru a treia clădire şi următoarele în afara celei de la adresa de domiciliu.

(2) Nu intră sub incidenţa alin. (1) persoanele fizice care deţin în proprietate clădiri dobândite prin succesiune legală.

(3) In cazul deţinerii a două sau mai multe clădiri în afara celei de la adresa de domiciliu, impozitul majorat se determină în funcţie de ordinea în care proprietăţile au fost dobândite, aşa cum rezultă din documentele ce atesta calitatea de proprietar.

(4)  Persoanele fizice prevăzute la alin. (1) au obligaţia să depună o declaraţie specială la compartimentele de specialitate ale autorităţilor administraţiei publice locale în raza cărora îşi au domiciliul, precum şi la cele în raza cărora sunt situate celelalte clădiri ale acestora. Modelul declaraţiei speciale va fi cel prevăzut prin norme metodologice aprobate prin hotărâre a Guvernului."

2. La articolul 263, alineatul (2) va avea următorul cuprins:

„(2) In cazul oricăruia dintre următoarele autovehicule, impozitul pe mijlocul de transport se calculează în funcţie de capacitatea cilindrică a acestuia, prin înmulţirea fiecărei grupe de 200 cm3 sau fracţiune din aceasta cu suma corespunzătoare din tabelul următor:

Nr. crt.

Mijloace de transport cu tracţiune mecanică

lei/200 cm3 sau fracţiune din aceasta

1.

Motorete, scutere, motociclete şi autoturisme cu capacitatea cilindrică de până la 1.600 cm3 inclusiv

8

2.

Autoturisme cu capacitatea cilindrică între 1.601 cm3 şi 2.000 cm3 inclusiv

18

3.

Autoturisme cu capacitatea cilindrică între 2.001 cm3 şi 2.600 cm3 inclusiv

72

4.

Autoturisme cu capacitatea cilindrică între 2.601 cm3 şi 3.000 cm3 inclusiv

144

5.

Autoturisme cu capacitatea cilindrică de peste 3.001 cm3

290

6.

Autobuze, autocare, microbuze

24

7.

Alte vehicule cu tracţiune mecanică cu masa totală maximă autorizată de până la 12 tone inclusiv

30

8.

Tractoare înmatriculate

18"

Art. II. - (1) Pentru anul fiscal 2010, termenul de plată a diferenţelor de impozit rezultate în urma aplicării prevederilor prezentei ordonanţe de urgenţă este 31 decembrie 2010.

(2) Persoanele fizice care achită integral până la data de 30 septembrie 2010 impozitele recalculate în urma aplicării prevederilor prezentei ordonanţe de urgenţă, pentru diferenţele rezultate, beneficiază de bonificaţia stabilită prin hotărârile consiliilor locale adoptate pentru anul 2010.

Art. III. - Prevederile prezentei ordonanţe de urgenţă se aplică începând cu 1 iulie 2010.

Art. IV. - In termen de 15 zile de la data intrării în vigoare a prezentei ordonanţe de urgenţă, Ministerul Finanţelor Publice şi Ministerul Administraţiei şi Internelor elaborează normele metodologice de aplicare, aprobate prin hotărâre a Guvernului.

PRIM-MINISTRU

EMIL BOC

Contrasemnează:

Ministrul finanţelor publice,

Sebastian Teodor Gheorghe Vlădescu

Ministrul administraţiei şi internelor,

Vasile Blaga


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ANONIM a comentat Ordin 173 2014
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ANONIM a comentat Decretul 430 2016
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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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Contact us today via: bdsfn.com@gmail.com Get your instant loan approval DO YOU WANT A PERSONAL/BUSINESS/INVESTMENT LOAN? LOAN IS HERE FOR YOU We have provided over $1 Billion in business loans to over 15,000 business owners just like you. We use our own designated risk technology to provide you with the right business loan so you can grow your business. Our services are fast and reliable, loans are approved within 72 hours of successful application. We offer loans from a minimum range of $10,000 to a maximum of $20 million. bdsfn.com@gmail.com We Offer: * Business Loan * Personal Loans or Signature Loans * Arrangements to Borrow from $10,000.00 up to $20,000,000 * Choose between 1 to 10 years repayment period. * Choose between monthly and annual repayment plan. * Flexible loan terms and conditions applied. * Interest rates as low as 1%. We are certified and your privacy is 100% safe with us. Worry no more about your loans or finances. Contact us today via: bdsfn.com@gmail.com Get your instant loan approval
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