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ORDIN Nr

ORDIN   Nr. 14 din  5 ianuarie 1995

privind modificarea si completarea Normelor metodologice pentru aplicarea prevederilor Ordonantei Guvernului nr. 28/1994, aprobate prin Ordinul ministrului de stat, ministrul finantelor, nr. 1093/1994

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 5 din 13 ianuarie 1995


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    Ministru de stat, ministrul finantelor,
    in baza Hotararii Guvernului nr. 449 din 29 iulie 1994 privind organizarea si functionarea Ministerului Finantelor
    avand in vedere modificarile si completarile aduse Ordonantei Guvernului nr. 28 din 22 iulie 1994 privind plata majorarilor de intarziere si a unor sume restante datorate statului prin Legea nr. 132 din 22 decembrie 1994 pentru aprobarea unor ordonante ale Guvernului emise in baza Legii nr. 72/1994 privind abilitarea Guvernului de a emite ordonante, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 359 din 23 decembrie 1994,
    emite urmatorul ordin:

    Art. 1
    Se aproba modificarea si completarea Normelor metodologice pentru aplicarea prevederilor Ordonantei Guvernului nr. 28/1994 privind plata majorarilor de intarziere si a unor sume restante datorate statului, aprobate prin Ordinul ministrului de stat, ministrul finantelor, nr. 1.093 din 23 august 1994, dupa cum urmeaza:
    a) Punctul 2 va avea urmatorul cuprins:
    "2. Majorarile de intarziere amanate la plata potrivit Ordonantei Guvernului nr. 28/1994 se vor reflecta in contabilitatea agentilor economici in contul de ordine si evidenta 8038 <<Alte valori in afara bilantului>>, analitic distinct, cu exceptia cazurilor in care acestea au fost reflectate in conturi bilantiere ale perioadelor anterioare anului 1994."
    b) Punctul 3 alineatul 1 va avea urmatorul cuprins:
    "3. Agentii economici, pentru a putea beneficia de amanarea la plata conform art. 1 din Ordonanta Guvernului nr. 28/1994, sunt obligati sa depuna, la organul fiscal in evidenta caruia se afla inregistrati, situatia majorarilor de intarziere conform anexelor nr. 1 si 2 la prezentele norme metodologice, pana cel tarziu la 31 ianuarie 1995 inclusiv."
    c) Punctul 4 alineatul 3 va avea urmatorul cuprins:
    "Situatia centralizata pe judet si municipiul Bucuresti potrivit anexei nr. 1 va fi transmisa Ministerului Finantelor - Directia generala de evaluare si executare silita a veniturilor statului - pana la data de 15 februarie 1995."
    d) Punctul 4 alineatul 4 va avea urmatorul cuprins:
    "Neorganizarea in bune conditii a primirii si centralizarii situatiei majorarilor de intarziere, precum si netransmiterea pana la data de 15 februarie 1995 a acesteia vor atrage sanctiuni disciplinare in sarcina conducerilor organelor fiscale teritoriale si a persoanelor vinovate din cadrul acestora."
    e) Punctul 5 alineatul 2 va avea urmatorul cuprins:
    "Nu beneficiaza de amanarea la plata majorarile de intarziere pentru care Ministerul Finantelor sau organele fiscale teritoriale au aprobat, pana la 31 iulie 1994 inclusiv, reduceri la plata acestora."
    Art. 2
    Prezentul ordin se va publica in Monitorul Oficial al Romaniei, Partea I.
    Art. 3
    Directia generala de evaluare si executare silita a veniturilor statului, Directia generala organizare, resurse umane si servicii generale, Directia presa, relatii cu publicul, protocol si administrativ si directiile generale ale finantelor publice si controlului financiar de stat judetene si a municipiului Bucuresti vor lua masuri pentru aducerea la indeplinire a prevederilor prezentului ordin.

                      Ministru de stat,
                      ministrul finantelor,
                      Florin Georgescu

                                             


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