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ORDIN Nr

ORDIN   Nr. 1379 din  6 iulie 1998

pentru aprobarea Instructiunilor de aplicare a prevederilor Ordonantei Guvernului nr. 70/1997 privind controlul fiscal

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 277 din 24 iulie 1998


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    Ministrul finantelor,
    in baza prevederilor art. 29 din Ordonanta Guvernului nr. 70/1997 privind controlul fiscal si ale art. 12 din Hotararea Guvernului nr. 447/1997 privind organizarea si functionarea Ministerului Finantelor, cu modificarile ulterioare,
    emite urmatorul ordin:

    1. Se aproba Instructiunile de aplicare a prevederilor Ordonantei Guvernului nr. 70/1997 privind controlul fiscal, anexa la prezentul ordin.
    2. Directia generala proceduri fiscale si sistem informational pentru veniturile statului si directiile generale ale finantelor publice si controlului financiar de stat judetene si a municipiului Bucuresti raspund de aplicarea prevederilor prezentului ordin.

                       Ministrul finantelor,
                          Daniel Daianu

    ANEXA 1

                           INSTRUCTIUNI
de aplicare a prevederilor Ordonantei Guvernului nr. 70/1997 privind controlul fiscal*)

    *) Ordonanta Guvernului nr. 70/1997 este publicata in Monitorul Oficial al Romaniei, Partea I, nr. 227 din 30 august 1997.

    1. Referitor la art. 21:
    1.1. Dreptul material de a stabili diferente de impozite si majorari de intarziere pentru neplata in termen a acestora, precum si de a constata contraventii si de a aplica amenzi si penalitati pentru faptele a caror constatare si sanctionare sunt, potrivit legii, de competenta organelor fiscale, apartine acestor organe si acest drept se stinge prin prescriptie, daca nu a fost exercitat in intervalul de timp stabilit de lege.
    1.2. Data la care se naste acest drept este:
    a) data la care a expirat termenul de depunere a declaratiei;
    b) data ultimului termen legal de plata a impozitului, in cazul in care legea nu prevede obligatia depunerii declaratiei;
    c) data comunicarii catre contribuabili a impozitului stabilit de organele fiscale, in conditiile legii.
    1.3. Termenele de prescriptie, aflate in curs inaintea intrarii in vigoare a Ordonantei Guvernului nr. 70/1997, se calculeaza si se implinesc potrivit dispozitiilor legale cuprinse in actele normative aplicabile la data cand au inceput sa curga.
    1.4. Dreptul organelor fiscale de a constata contraventii si de a aplica amenzi si penalitati pentru faptele a caror constatare si sanctionare sunt, potrivit legii, de competenta acestora se prescrie conform prevederilor Ordonantei Guvernului nr. 70/1997 privind controlul fiscal.
    1.5. In sensul prevederilor lit. a), declaratia este orice document prin care contribuabilul declara impozitele datorate, conform prevederilor din legile fiscale speciale sau din alte reglementari privind procedura de intocmire si de depunere a declaratiilor fiscale.
    1.6. Prevederile lit. b) sunt aplicabile in cazul impozitelor forfetare, taxelor de timbru si al impozitelor incasate prin stopaj la sursa, pentru care legea speciala nu prevede obligatia depunerii declaratiei.
    1.7. In prevederile lit. c) se incadreaza impozitele stabilite de organele fiscale in conditiile prevazute de lege, respectiv impozitele stabilite prin estimare conform reglementarilor legale in vigoare, precum si cele pentru care legea speciala prevede stabilirea debitului de catre organul fiscal.
    2. Referitor la art. 22:
    2.1. Intreruperea sterge prescriptia inceputa inainte de a se fi ivit imprejurarea care a produs-o.
    Dupa intrerupere incepe sa curga o noua prescriptie.
    2.2. In cazul in care contribuabilul depune declaratia fiscala dupa termenul legal de depunere a acesteia, prescriptia, care a inceput sa curga conform art. 21 lit. a), se intrerupe, urmand ca de la data depunerii efective a declaratiei sa curga o noua prescriptie.
    2.3. In sensul prevederilor lit. d), actiunile de control sunt atat cele desfasurate la sediul contribuabilului sau in orice alt loc stabilit de comun acord cu acesta, pe baza evidentelor contabile si a documentelor justificative, cat si cele desfasurate la sediul organului fiscal, pe baza documentelor si declaratiilor existente in dosarul fiscal al contribuabilului, inclusiv stabilirea, prin estimare, a diferentelor de impozite, conform reglementarilor legale.
    Data comunicarii catre contribuabil a diferentelor de impozit stabilite de organele fiscale este:
    a) data la care contribuabilul sau reprezentantul legal al acestuia semneaza procesul-verbal de control;
    b) data primirii de catre contribuabil a scrisorii recomandate cu confirmare de primire, prin care organul fiscal transmite:
    - procesul-verbal de control, in cazul in care contribuabilul sau reprezentantul sau legal a refuzat semnarea acestuia;
    - instiintarea pentru modificarile intervenite cu ocazia aprobarii procesului-verbal de control;
    - documentul prin care organele fiscale comunica contribuabilului diferentele de impozite stabilite prin estimare.
    3. Referitor la art. 23:
    3.1. Curgerea termenului de prescriptie este oprita pe timpul cat dureaza situatiile prevazute de lege care impiedica organul fiscal sa stabileasca diferente de impozite.
    3.2. Dupa incetarea suspendarii, prescriptia isi reia cursul, socotindu-se si timpul scurs inainte de suspendare.
    In cazul in care, dupa incetarea suspendarii si pana la implinirea termenului de prescriptie, au ramas mai putin de 6 luni, prescriptia nu se va implini inainte de expirarea unui termen de 6 luni, calculat de la incetarea cauzei de suspendare.
    3.3. Prescriptia se suspenda pe timpul cat contribuabilul se sustrage, cu rea-credinta, de la efectuarea controlului fiscal prin: tainuirea bunurilor sau a veniturilor impozabile, nedepunerea la organele fiscale a documentelor si evidentelor contabile sau prin orice alte acte sau fapte care impiedica desfasurarea controlului fiscal.
    3.4. In cazul in care, cu ocazia efectuarii controlului fiscal, inspectorul constata deficiente sau alte cauze care impiedica desfasurarea controlului si dispune masuri pentru remedierea acestora, prescriptia se suspenda pe timpul cat contribuabilul indeplineste masurile dispuse de acesta.
    3.5. Suspendarea termenului de prescriptie se face in baza documentului (proces-verbal de control, nota de constatare) prin care organul fiscal constata existenta unuia dintre cazurile prevazute de lege pentru suspendare.
    4. Referitor la art. 25:
    Termenul de prescriptie de 10 ani este aplicabil in cazurile in care exista o hotarare judecatoreasca definitiva care a stabilit existenta evaziunii fiscale.



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