E-mail:
Parola:
     
 Nu ai cont? Inregistreaza-te
 Ai uitat parola? Click aici
alerte legex
Coduri postale şi prefixe telefonice naţionale şi internaţionale
Legături cu alte acte
Cele mai căutate legi
Ultimele acte citite
Sisteme de securitate
Registrul Agricol Integrat - www.registrulagricolintegrat.ro

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

ORDIN Nr

ORDIN   Nr. 1090 din  8 august 2003

privind aprobarea Normelor metodologice date in aplicarea prevederilor art. 65 alin. (5) din Ordonanta Guvernului nr. 7/2001 privind impozitul pe venit, aprobata cu modificari si completari prin Legea nr. 493/2002

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 580 din 14 august 2003


SmartCity3


    In temeiul art. 12 alin. (6) din Hotararea Guvernului nr. 735/2003 privind organizarea si functionarea Ministerului Finantelor Publice,
    in temeiul art. 65 alin. (5), art. 81 alin. (2) si al art. 84 alin. (1) din Ordonanta Guvernului nr. 7/2001 privind impozitul pe venit, aprobata cu modificari si completari prin Legea nr. 493/2002,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Se aproba Normele metodologice date in aplicarea art. 65 alin. (5) din Ordonanta Guvernului nr. 7/2001 privind impozitul pe venit, aprobata cu modificari si completari prin Legea nr. 493/2002, prezentate in anexa care face parte integranta din prezentul ordin.
    Art. 2
    (1) Directia generala de proceduri pentru gestiunea veniturilor bugetului general consolidat, Directia generala a tehnologiei informatiei, Directia generala de proceduri si gestiune a colectarii veniturilor bugetare, directiile generale ale finantelor publice judetene, respectiv a municipiului Bucuresti, precum si, dupa caz, directiile interesate din cadrul Ministerului Finantelor Publice vor duce la indeplinire prevederile prezentului ordin.
    Art. 3
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                      p. Ministrul finantelor publice,
                             Gheorghe Gherghina,
                              secretar de stat

    ANEXA 1

                             NORME METODOLOGICE
date in aplicarea prevederilor art. 65 alin. (5) din Ordonanta Guvernului nr. 7/2001 privind impozitul pe venit, aprobata cu modificari si completari prin Legea nr. 493/2002

    1. Prin constructia de locuinte se intelege: construirea unei locuinte, astfel cum este definita de Legea locuintei nr. 114/1996, republicata, cu modificarile ulterioare, respectiv sa fie alcatuita din una sau mai multe camere de locuit, cu dependintele, dotarile si utilitatile necesare, care satisfac cerintele de locuit ale unei persoane ori familii.
    Constructia locuintei care face obiectul facilitatii fiscale poate fi realizata de exemplu: in antrepriza si/sau in regie proprie ori cumparata direct de la constructor, dupa caz.
    2. Beneficiaza de facilitatea fiscala prevazuta la art. 65 alin. (5) din Ordonanta Guvernului nr. 7/2001, aprobata cu modificari si completari prin Legea nr. 493/2002, denumita in continuare ordonanta, urmatorii contribuabili:
    a) persoanele fizice romane cu domiciliul in Romania, proprietari legali, care realizeaza venituri potrivit ordonantei, contribuabili care realizeaza venituri supuse procedurii de globalizare, respectiv venituri din activitati independente, din salarii si/sau din cedarea folosintei bunurilor;
    b) persoanele fizice romane cu domiciliul in Romania, care realizeaza venituri supuse impunerii, impozitul fiind final, definite potrivit ordonantei.
    3. Facilitatea respectiva se acorda de organul fiscal competent, pentru constructiile noi sau in curs, pe baza documentelor prevazute la pct. 4.
    In anul 2003 aceasta facilitate se acorda pe durata construirii locuintei, pe perioada valabilitatii autorizatiei de construire pentru constructia unei singure locuinte.
    4. In vederea acordarii facilitatii respective contribuabilul depune la organul fiscal de domiciliu o cerere insotita de copii de pe urmatoarele documente, intocmite in conformitate cu prevederile Hotararii Guvernului nr. 831/1997, dupa caz:
    - autorizatia de construire;
    - contractul de construire;
    - situatii de lucrari anuale in care sunt inscrise cheltuielile materiale efectuate in perioada impozabila respectiva;
    - situatie definitiva de lucrari in cazul cumpararii directe de la constructor;
    - documente justificative pentru materialele cumparate in anul 2003: facturi, chitante fiscale, bonuri fiscale emise de aparate de marcat electronice fiscale;
    - dupa terminarea lucrarii, procesul-verbal de receptie a lucrarii.
    5. Reducerea din impozitul anual pe venit se acorda in limita impozitului datorat, pe baza cererii insotite de documentele mentionate la pct. 4, depusa pana la data de 30 iunie 2004 pentru anul precedent. Depasirea termenului de depunere a cererii atrage pierderea dreptului de acordare a facilitatii. Contribuabilii care se incadreaza in prevederile art. 27 din ordonanta vor comunica angajatorului sa nu efectueze operatiunea de regularizare a impozitului, pana la data de 15 ianuarie a anului 2004 pentru anul 2003. Angajatorii vor grupa formularele fiselor fiscale ale acestor persoane intr-un pachet distinct.
    Pentru contribuabilii care realizeaza venituri supuse procedurii de globalizare si/sau venituri supuse impunerii finale, facilitatea se acorda potrivit unei proceduri prin care se determina impozitul anual datorat, obtinut din insumarea impozitului pe venitul anual global datorat si a impozitelor finale. Reducerea din impozitul anual pe venit astfel determinat se acorda pe baza cererii insotite de documentele mentionate la pct. 4, depusa pana la data de 30 iunie 2004 pentru anul precedent.
    In situatia in care contribuabilii realizeaza numai venituri supuse impunerii finale, facilitatea se acorda potrivit unei proceduri prin care se determina impozitul anual datorat, obtinut din insumarea impozitelor finale, pe baza cererii insotite de documentele mentionate la pct. 4, depusa in cadrul aceluiasi termen, in care contribuabilul va specifica natura si cuantumul veniturilor realizate pentru care impozitul este final.
    6. Facilitatea fiscala prevazuta la art. 65 alin. (5) din ordonanta se acorda pentru valoarea materialelor aferente constructiei unei singure locuinte definite conform pct. 1, in limita impozitului datorat pentru anul fiscal respectiv.
    In situatia in care suma reprezentand 20% din valoarea materialelor folosite in anul fiscal 2003 este mai mare decat impozitul anual pe venit datorat excedentul nu se reporteaza.
    7. In cazul in care bunul pentru care se acorda facilitatea este detinut in coproprietate, reducerea reprezentand 20% din valoarea materialelor folosite se acorda pentru fiecare proprietar pe baza de documente justificative, in limita cuantumului facilitatii reglementate in art. 65 alin. (5) din ordonanta, corespunzator proportiei detinute in proprietate si impozitului datorat.
    8. Facilitatea se acorda pentru veniturile realizate in anul 2003, indiferent de etapa in care se afla lucrarea.



SmartCity5

COMENTARII la Ordinul 1090/2003

Momentan nu exista niciun comentariu la Ordinul 1090 din 2003
Comentarii la alte acte
ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
ANONIM a comentat Hotărârea 774 2010
    Dear Sir/Madam, Do you need a quick long or short term Loan with a relatively low interest rate as low as 3% ? We offer business Loan, personal Loan, home Loan, auto Loan,student Loan, debt consolidation Loan e.t.c. no matter your credit score. Personal Loans (Secure and Unsecured) Business Loans (Secure and Unsecured) Consolidation Loan and many more. Contact US for more information about Loan offer and we will solve your financial problem. Contact us via email: mbfinance.ltd@gmail.com Phone number: +918099362729 (Call/Whats app) Website: https://www.mbfinanceservice.com Thanks. M B Finance Services
ANONIM a comentat Ordin 104 2003
    Dear Sir/Madam, Do you need a quick long or short term Loan with a relatively low interest rate as low as 3% ? We offer business Loan, personal Loan, home Loan, auto Loan,student Loan, debt consolidation Loan e.t.c. no matter your credit score. Personal Loans (Secure and Unsecured) Business Loans (Secure and Unsecured) Consolidation Loan and many more. Contact US for more information about Loan offer and we will solve your financial problem. Contact us via email: mbfinance.ltd@gmail.com Phone number: +918099362729 (Call/Whats app) Website: https://www.mbfinanceservice.com Thanks. M B Finance Services
ANONIM a comentat Legea 166 2014
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER BACK MY TRUE LIFE STORY HOW I GOT MY EX LOVER BACK.I  want to thank Dr Omokpo for saving my marriage. My husband  treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: dromokpo@gmail.com that he will help me bring my husband back to being a good man.Then I gave him a try. after 3 days of casting the spell my husband came back home and i forgive him and today we are living in joy and happiness If you are going through any relationship stress or  broken marriage situation  and you want your Ex lover,  Ex boyfriend, Ex girlfriend or Divorced husband or wife you can reach him via: dromokpo@gmail.com 
Coduri postale Prefixe si Coduri postale din Romania Magazin si service calculatoare Sibiu