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Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

ORDIN Nr

ORDIN   Nr. 1033 din  6 iulie 2004

privind constituirea si atributiile Comisiei fiscale centrale

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 677 din 28 iulie 2004


SmartCity3


    In temeiul art. 10 alin. (6) din Hotararea Guvernului nr. 1.574/2003 privind organizarea si functionarea Ministerului Finantelor Publice si a Agentiei Nationale de Administrare Fiscala, cu modificarile ulterioare, in baza prevederilor art. 6 din Legea nr. 571/2003 privind Codul fiscal, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 927 din 23 decembrie 2003, si ale art. 37 din Ordonanta Guvernului nr. 92/2003 privind Codul de procedura fiscala, republicata in Monitorul Oficial al Romaniei, Partea I, nr. 560 din 24 iunie 2004,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Pentru aplicarea unitara a prevederilor Legii nr. 571/2003 privind Codul fiscal, ale Ordonantei Guvernului nr. 92/2003 privind Codul de procedura fiscala, republicata, si a actelor normative care reglementau taxa pe valoarea adaugata, impozitul pe profit, accizele, impunerea unor venituri realizate din Romania de persoane fizice si juridice nerezidente, impozitul pe venit, inainte de intrarea in vigoare a Codului fiscal, se constituie Comisia fiscala centrala la nivelul Ministerului Finantelor Publice, denumita in continuare Comisia.
    Art. 2
    (1) Comisia emite decizii pentru:
    a) problemele de natura fiscala si cele de procedura fiscala, prin coroborarea legislatiei din domeniu cu legislatia conexa, dupa caz, pentru care se impune o solutionare unitara in vederea eliminarii confuziilor si interpretarilor diferite in aplicarea legislatiei;
    b) problemele ce privesc conflictele de competenta ivite intre organele fiscale care nu sunt subordonate unui organ ierarhic comun;
    c) cazurile in care aplicarea scutirii de taxa pe valoarea adaugata pentru bunurile si serviciile finantate din fonduri nerambursabile nu se poate realiza conform art. 8 din anexa la Ordinul ministrului finantelor publice nr. 141/2004.
    (2) Deciziile Comisiei se publica in Monitorul Oficial al Romaniei, Partea I, dupa aprobarea prin ordin al ministrului finantelor publice.
    (3) Comisia este formata din 15 persoane cu drept de vot, din care: un presedinte, un loctiitor al presedintelui si 13 membri, in componenta prevazuta in anexa.
    (4) In cazul in care Comisia este sesizata in legatura cu solutionarea unor conflicte de competenta ce privesc bugetele locale, secretariatul va solicita Asociatiei Comunelor din Romania, Asociatiei Oraselor din Romania, Asociatiei Municipiilor din Romania, Uniunii Nationale a Consiliilor Judetene din Romania, precum si Ministerului Administratiei si Internelor desemnarea cate unui reprezentant in vederea completarii Comisiei.
    (5) Comisia este coordonata de secretarul de stat care raspunde de politica si legislatie fiscala.
    Art. 3
    In cadrul Comisiei functioneaza un secretariat format din 4 persoane, dintre care doua persoane din cadrul Directiei de politici si legislatie privind veniturile bugetului general consolidat, o persoana din cadrul Directiei generale juridice si o persoana din cadrul proiectului "Codul de procedura fiscala".
    Art. 4
    (1) Directorii generali si/sau adjuncti in ale caror atributii se regaseste coordonarea impozitelor prevazute la art. 1, denumiti in continuare directori coordonatori, respectiv seful proiectului "Codul de procedura fiscala", selecteaza problematica rezultata din corespondenta primita care este de competenta Comisiei.
    (2) Ceilalti membri ai Comisiei, altii decat cei prevazuti la alin. (1), pot propune spre dezbatere, in vederea adoptarii unor solutii unitare, probleme din domeniul legislatiei fiscale si procedurilor fiscale prevazute la art. 1.
    (3) Directorii coordonatori, pentru problematica selectata, precum si ceilalti membri ai Comisiei, pentru problemele pe care le supun spre dezbatere, asigura elaborarea notei de prezentare si solutia propusa. Inscrierea pe ordinea de zi a notelor de prezentare si a solutiilor propuse se supune aprobarii presedintelui Comisiei.
    Art. 5
    (1) Comisia se intruneste o data pe saptamana sau ori de cate ori este nevoie, dupa cum urmeaza:
    a) Comisia se poate intruni si poate lua decizii in prezenta a cel putin 9 membri, dintre care nu pot sa lipseasca presedintele Comisiei sau loctiitorul acestuia, directorul general al Directiei generale juridice si directorul coordonator sau inlocuitorii de drept ai acestora pe problematica specifica fiecarui impozit care face obiectul analizei. In situatia in care se dezbat probleme din domeniul Codului de procedura fiscala sau care privesc conflictele de competenta, nu pot sa lipseasca de la lucrarile Comisiei seful proiectului "Codul de procedura fiscala" si directorul Directiei juridice din cadrul Agentiei Nationale de Administrare Fiscala sau inlocuitorii de drept ai acestora;
    b) in cazul solutionarii unor conflicte de competenta ce privesc bugetele locale, Comisia se poate intruni si poate lua decizii in prezenta a cel putin 11 membri, dintre care nu pot sa lipseasca presedintele Comisiei sau loctiitorul acestuia, seful proiectului "Codul de procedura fiscala", directorul Directiei juridice din cadrul Agentiei Nationale de Administrare Fiscala sau inlocuitorii de drept ai acestora si cel putin unul dintre reprezentantii desemnati potrivit art. 2 alin. (4).
    (3) Deciziile se iau cu votul a jumatate plus unu din numarul membrilor prezenti si sunt valabile indiferent de pozitia ulterioara a persoanelor absente de la lucrarile Comisiei.
    (4) La lucrarile sedintei pot fi invitati sa participe fara drept de vot specialisti din cadrul directiilor de specialitate.
    (5) Comisia analizeaza notele de prezentare si solutiile propuse, inscrise pe ordinea de zi, si aproba prin decizii solutii unitare de aplicare a prevederilor legale sau, dupa caz, respinge solutiile propuse daca acestea contravin prevederilor legale sau daca nu sunt de competenta Comisiei, in sensul art. 2 alin. (1).
    (6) Comisia nu solutioneaza probleme punctuale care nu presupun adoptarea unor solutii unitare general aplicabile de catre toti agentii economici, acestea rezolvandu-se potrivit atributiilor directiilor, prevazute in Regulamentul de organizare si functionare a Ministerului Finantelor Publice, si potrivit legislatiei specifice.
    Art. 6
    (1) Secretariatul va tine un registru in care se vor consemna:
    - data sedintei;
    - participantii (nominal);
    - ordinea de zi;
    - modul de votare a deciziilor;
    - numarul atribuit deciziei Comisiei.
    (2) Cu cel putin 3 zile inaintea sedintei, secretariatul distribuie membrilor Comisiei si invitatilor: nota de prezentare a problemelor supuse dezbaterii si solutiile propuse, sub semnatura directorilor coordonatori, sau, dupa caz, a celorlalti membri ai Comisiei.
    (3) Procesul-verbal al sedintei Comisiei se redacteaza de secretariat, va fi semnat de membrii prezenti ai Comisiei si va fi pastrat la secretariatul acesteia.
    (4) In termen de 3 zile de la data sedintei, secretariatul Comisiei redacteaza decizia, care va contine numai solutiile aprobate de Comisie si proiectul de ordin pe care il va inainta spre aprobare ministrului finantelor publice.
    (5) Prin grija secretariatului si a directorilor coordonatori decizia Comisiei se publica in Monitorul Oficial al Romaniei, Partea I.
    Art. 7
    La data intrarii in vigoare a prezentului ordin isi inceteaza valabilitatea Ordinul ministrului finantelor publice nr. 289/2004, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 148 din 19 februarie 2004.
    Art. 8
    Solutiile unitare adoptate prin decizii ale Comisiei si aprobate prin ordin al ministrului finantelor publice sunt aplicabile de la data intrarii in vigoare a actului normativ in baza caruia au fost date.
    Art. 9
    Anexa face parte integranta din prezentul ordin.
    Art. 10
    Prezentul ordin se publica in Monitorul Oficial al Romaniei, Partea I.

                       Ministrul finantelor publice,
                          Mihai Nicolae Tanasescu

    ANEXA 1 *1)

    *1) Anexa este reprodusa in facsimil.

                   COMPONENTA COMISIEI FISCALE CENTRALE

 ______________________________________________________________________________
|Nr. |       Functia       |                Domeniul             |   Statutul  |
|crt.|                     |                                     |             |
|____|_____________________|_____________________________________|_____________|
|  1 |Secretar de stat     |Cu atributii in domeniul politicii   |presedinte   |
|    |                     |si legislatiei fiscale               |             |
|____|_____________________|_____________________________________|_____________|
|  2 |Secretar de stat     |Presedintele Agentiei Nationale de   |loctiitor al |
|    |                     |Administrare Fiscala                 |presedintelui|
|____|_____________________|_____________________________________|_____________|
|  3 |Director general     |Directia generala de politici si     |membru       |
|    |                     |legislatie privind veniturile        |             |
|    |                     |bugetului general consolidat         |             |
|____|_____________________|_____________________________________|_____________|
|  4 |Director general     |Directia generala juridica           |membru       |
|____|_____________________|_____________________________________|_____________|
|  5 |Director general     |Directia generala de gestiune a      |membru       |
|    |                     |impozitelor si contributiilor - ANAF |             |
|____|_____________________|_____________________________________|_____________|
|  6 |Director general     |Directia generala de colectare a     |membru       |
|    |                     |creantelor bugetare - ANAF           |             |
|____|_____________________|_____________________________________|_____________|
|  7 |Director general     |Directia generala de inspectie       |membru       |
|    |                     |fiscala - ANAF                       |             |
|____|_____________________|_____________________________________|_____________|
|  8 |Director general     |Directia generala de solutionare a   |membru       |
|    |                     |contestatiilor - ANAF                |             |
|____|_____________________|_____________________________________|_____________|
|  9 |Director general     |Directia generala de politici si     |membru       |
|    |adjunct, care        |legislatie privind veniturile        |             |
|    |coordoneaza          |bugetului general consolidat         |             |
|    |legislatia privind   |                                     |             |
|    |impunerea persoanelor|                                     |             |
|    |juridice si a altor  |                                     |             |
|    |entitati similare    |                                     |             |
|____|_____________________|_____________________________________|_____________|
| 10 |Director general     |Directia generala de politici si     |membru       |
|    |adjunct, care        |legislatie privind veniturile        |             |
|    |coordoneaza          |bugetului general consolidat         |             |
|    |legislatia privind   |                                     |             |
|    |taxa pe valoarea     |                                     |             |
|    |adaugata             |                                     |             |
|____|_____________________|_____________________________________|_____________|
| 11 |Director general     |Directia generala de politici si     |membru       |
|    |adjunct, care        |legislatie privind veniturile        |             |
|    |coordoneaza          |bugetului general consolidat         |             |
|    |legislatia privind   |                                     |             |
|    |accizele             |                                     |             |
|____|_____________________|_____________________________________|_____________|
| 12 |Director             |Directia de reglementari contabile   |membru       |
|____|_____________________|_____________________________________|_____________|
| 13 |Director             |Directia juridica - ANAF             |membru       |
|____|_____________________|_____________________________________|_____________|
| 14 |Sef serviciu         |Serviciul legislatie si armonizare   |membru       |
|    |                     |TVA in regim normal si regimuri      |             |
|    |                     |speciale                             |             |
|____|_____________________|_____________________________________|_____________|
| 15 |Sef proiect          |Proiectul "Codul de procedura        |membru       |
|    |                     |fiscala" - ANAF                      |             |
|____|_____________________|_____________________________________|_____________|
|*16 |Reprezentant         |Asociatia Comunelor din Romania      |membru       |
|____|_____________________|_____________________________________|_____________|
|*17 |Reprezentant         |Asociatia Oraselor din Romania       |membru       |
|____|_____________________|_____________________________________|_____________|
|*18 |Reprezentant         |Asociatia Municipiilor din Romania   |membru       |
|____|_____________________|_____________________________________|_____________|
|*19 |Reprezentant         |Uniunea Nationala a Consiliilor      |membru       |
|    |                     |Judetene din Romania                 |             |
|____|_____________________|_____________________________________|_____________|
|*20 |Reprezentant         |Ministerul Administratiei si         |membru       |
|    |                     |Internelor                           |             |
|____|_____________________|_____________________________________|_____________|
    *) Numai in cazul in care se dezbat problemele prevazute la art. 2 alin. (4) din ordin.



SmartCity5

COMENTARII la Ordinul 1033/2004

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