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ORDIN Nr

ORDIN   Nr. 1482 din  3 august 2001

pentru aprobarea Precizarilor privind previzionarea incasarilor si platilor sectorului public

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 479 din 21 august 2001


SmartCity3


    Ministrul finantelor publice,
    in temeiul prevederilor art. 14 alin. (1) din Hotararea Guvernului nr. 18/2001 privind organizarea si functionarea Ministerului Finantelor Publice si ale art. 3 alin. (2) din Legea nr. 72/1996 privind finantele publice,
    emite urmatorul ordin:

    Art. 1
    Se aproba Precizarile privind previzionarea incasarilor si platilor sectorului public, prevazute in anexa care face parte integranta din prezentul ordin.
    Art. 2
    Directia contabilitatii publice, directiile generale ale finantelor publice judetene, respectiv a municipiului Bucuresti, institutiile publice si agentii economici implicati vor lua masuri pentru aplicarea dispozitiilor 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

                              PRECIZARI
privind previzionarea incasarilor si platilor sectorului public

    In vederea derularii in conditii de echilibru a cheltuielilor sectorului public, in limita disponibilitatilor contului curent general al trezoreriei statului si a finantarii cu maxima eficienta a deficitelor inregistrate de bugetul de stat si de bugetul asigurarilor sociale de stat, institutiile publice, indiferent de sistemul de finantare, au obligatia previzionarii veniturilor si cheltuielilor potrivit urmatoarelor precizari:

    I. Programarea platilor efectuate din fonduri publice
    Incepand cu data de 1 septembrie 2001 ordonatorii de credite principali, secundari si tertiari, indiferent de sistemul de finantare, pot efectua in limita bugetelor aprobate plati care depasesc limita de un miliard lei, numai pe baza programelor intocmite potrivit anexei nr. 1, care se depun la unitatile teritoriale de trezorerie si contabilitate publica la care isi au conturile deschise.
    Obligatia intocmirii situatiei platilor de casa planificate, care depasesc limita de un miliard lei, prevazuta in anexa nr. 1, revine tuturor ordonatorilor de credite ai bugetului de stat, bugetului asigurarilor sociale de stat, bugetelor locale, bugetelor fondurilor speciale si celor finantati din venituri extrabugetare sau din alte fonduri publice, potrivit reglementarilor in vigoare, inclusiv regiilor autonome si societatilor comerciale care beneficiaza de subventii si transferuri primite de la bugetul de stat sau de la bugetele locale si care se deruleaza prin contul 50.70 "Disponibilitati din subventii si transferuri" deschis la unitatile teritoriale de trezorerie si contabilitate publica.
    Situatia prevazuta in anexa nr. 1 se intocmeste de catre ordonatorii de credite distinct pentru fiecare decada a lunii si se depune la unitatile teritoriale de trezorerie si contabilitate publica la care acestia au conturile deschise, cu 3 zile lucratoare inainte de inceputul fiecarei decade.
    In cazul nedepunerii situatiei prevazute in anexa nr. 1 la termenul prevazut sau al nerespectarii graficului de plati, responsabilitatea pentru nedecontarea documentelor de plata prezentate unitatilor teritoriale de trezorerie si contabilitate publica revine ordonatorilor de credite.
    La completarea datelor din Situatia platilor de casa planificate care depasesc limita de un miliard lei (anexa nr. 1) ordonatorii de credite vor avea in vedere urmatoarele:
    1. Formularul prevazut in anexa nr. 1 se va completa si se va depune de trei ori pe luna cu datele corespunzatoare fiecarei decade si cu respectarea stricta a numarului de rand atribuit fiecarei date a efectuarii platii.
    2. Data platii se considera data debitarii contului platitorului de catre unitatea de trezorerie si contabilitate publica, pe baza documentelor depuse de catre ordonatorii de credite in ziua precedenta (pentru plati prin virament efectuate catre furnizori, prestatori de servicii si creditori, cu conturi deschise la banci sau la unitati de trezorerie si contabilitate publica din alte localitati) sau in ziua curenta (pentru virari de sume in conturile furnizorilor, prestatorilor de servicii sau ale altor creditori cu conturi deschise la aceeasi unitate de trezorerie si contabilitate publica; achitarea impozitelor, taxelor si a altor contributii la bugetul de stat, bugetul asigurarilor sociale de stat sau la alte bugete; ridicari de numerar).
    3. Ordonatorii de credite care, potrivit bugetelor de venituri si cheltuieli aprobate, dispun plati din mai multe surse de finantare vor inscrie in situatia prevazuta in anexa nr. 1 platile pe care urmeaza sa le efectueze in decada urmatoare, prin completarea sumelor aferente fiecarei surse in coloanele corespunzatoare atribuite fiecarui buget.
    In coloana "Alte surse" se inscriu platile care urmeaza sa fie efectuate din bugetele fondurilor speciale, din venituri extrabugetare, din subventii sau transferuri primite, din credite externe sau din alte imprumuturi, din donatii si sponsorizari, din ajutoare financiare externe etc.
    4. In coloana 10 "Impozite, taxe si contributii de platit" se inscrie totalul impozitelor, taxelor si al altor contributii datorate bugetului de stat, bugetului asigurarilor sociale de stat, bugetelor locale si bugetelor fondurilor speciale, care au fost cuprinse in platile de casa planificate in coloanele 2 - 9.

    II. Prognoza veniturilor bugetare
    Prognozarea veniturilor bugetare pe modelul prezentat in anexa nr. 2 se va efectua incepand cu data de 1 septembrie 2001 astfel:
    II.1. Prognoza veniturilor bugetului de stat
    1. Obligatia prognozarii veniturilor de incasat la bugetul de stat in conturile corespunzatoare deschise la unitatile teritoriale de trezorerie si contabilitate publica revine directiilor metodologie si administrare a veniturilor statului si, respectiv, Directiei de administrare mari contribuabili, organizate in cadrul directiilor generale ale finantelor publice judetene, respectiv a municipiului Bucuresti, dupa caz.
    2. La intocmirea formularului prezentat in anexa nr. 2 directiile mentionate mai sus vor avea in vedere termenele de plata si cuantumul obligatiilor agentilor economici fata de bugetul de stat, influentate cu informatiile furnizate de catre acestia in legatura cu data si cu cuantumul obligatiilor bugetare care pot fi achitate in mod concret in decada pentru care se intocmeste prognoza respectiva, precum si cu orice alte informatii care pot contribui la o buna fundamentare a prognozei veniturilor de incasat la bugetul de stat.
    3. Data incasarii veniturilor, care se inscrie in coloana 0 a anexei nr. 2, este data la care se estimeaza incasarea veniturilor respective in conturile corespunzatoare deschise la unitatile teritoriale de trezorerie si contabilitate publica, determinata astfel:

a) Data          Data efectuarii                     in situatia in care agentii
   incasarii   = platii de catre                     economici efectueaza plata
   veniturilor   agentul economic                    din contul propriu deschis
                                                     la unitatea de trezorerie
                                                     si contabilitate publica la
                                                     care isi achita obligatia
                                                     sau obligatiile in numerar
b) Data          Data efectuarii    + 1 - 2          in situatia in care agentul
   incasarii   = platii de catre      zile           economic are sediul in
   veniturilor   agentul economic     lucratoare     municipii resedinta de
                                                     judet sau in sectoarele
                                                     municipiului Bucuresti si
                                                     isi achita obligatia din
                                                     conturi deschise la banci
c) Data          Data efectuarii    + 2 - 3          in situatia in care agentul
   incasarii   = platii de catre      zile           economic are sediul in
   veniturilor   agentul economic     lucratoare     municipii neresedinta de
                                                     judet, orase, comune si isi
                                                     achita obligatiile din
                                                     conturi deschise la banci

    4. Directiile metodologie si administrare a veniturilor statului si Directia de administrare mari contribuabili din cadrul directiilor generale ale finantelor publice judetene, respectiv a municipiului Bucuresti, vor transmite directiilor de trezorerie si contabilitate publica judetene, respectiv a municipiului Bucuresti, dupa caz, situatia prevazuta in anexa nr. 2 cu trei zile inaintea inceperii fiecarei decade.
    II.2. Prognoza veniturilor bugetului asigurarilor sociale de stat
    1. Pentru estimarea veniturilor bugetului asigurarilor sociale de stat situatia prevazuta in anexa nr. 2 se intocmeste decadal de casele de pensii judetene, respectiv a municipiului Bucuresti, si se depune la trezoreriile municipiilor resedinta de judet sau la Directia de trezorerie si contabilitate publica a municipiului Bucuresti, dupa caz, cu trei zile lucratoare inainte de inceputul fiecarei decade.
    Fundamentarea datelor din coloana 4 a anexei nr. 2 se va efectua in functie de termenele de plata si de cuantumul obligatiilor fata de bugetul asigurarilor sociale de stat din evidenta unitatilor descentralizate ale Casei Nationale de Pensii si Alte Drepturi de Asigurari Sociale mentionate mai sus, care pot fi influentate cu orice date furnizate de catre platitori in legatura cu ziua achitarii de catre acestia a obligatiilor bugetare, precum si cu orice alte informatii care pot contribui la o buna fundamentare a prognozei respective.
    La stabilirea datei la care veniturile bugetului asigurarilor sociale de stat vor fi incasate in conturile corespunzatoare deschise la unitatile teritoriale de trezorerie si contabilitate publica (coloana 0) se vor avea in vedere precizarile de la pct. II.1.3.
    II.3. Prognoza veniturilor bugetelor locale
    In scopul prognozarii veniturilor bugetelor locale ordonatorii principali de credite ai bugetelor locale vor intocmi decadal situatia prevazuta in anexa nr. 2, care se depune la unitatile teritoriale de trezorerie si contabilitate publica la care acestea au conturile deschise, cu 3 zile lucratoare inainte de inceputul fiecarei decade.
    Fundamentarea sumelor care se completeaza in coloana 5 din situatia prevazuta in anexa nr. 2 se va efectua in functie de termenele si de cuantumul obligatiilor fata de bugetele locale din evidenta organelor fiscale ale unitatilor administrativ-teritoriale, care pot fi influentate cu orice informatii comunicate de catre platitori in legatura cu data platii efective a obligatiilor care vor fi achitate in decada respectiva, precum si cu orice alte date care pot contribui la o buna fundamentare a prognozei respective.
    La stabilirea datei la care veniturile bugetelor locale vor fi incasate in conturile deschise la unitatile de trezorerie si contabilitate publica se vor avea in vedere precizarile de la pct. II.1.3.
    II.4. Prognoza veniturilor din alte surse
    Institutiile publice (indiferent de sistemul de finantare) care gestioneaza fonduri speciale, venituri extrabugetare sau realizeaza venituri din alte fonduri publice decat cele mentionate la pct. II.1, II.2 si II.3 au obligatia de a estima sumele care urmeaza sa fie incasate decadal, completand datele corespunzatoare in coloana 6 din situatia prevazuta in anexa nr. 2, care se depune la unitatile teritoriale de trezorerie si contabilitate publica la care acestea au conturile deschise, cu 3 zile lucratoare inainte de inceputul fiecarei decade.

    III. Dispozitii finale
    1. Unitatile teritoriale de trezorerie si contabilitate publica vor centraliza situatia prevazuta in anexa nr. 1, primita de la ordonatorii de credite, in urmatoarea zi lucratoare de la depunerea acestora, transmitand in aceeasi zi situatia centralizata directiilor de trezorerie si contabilitate publica judetene.
    In acelasi termen se vor centraliza si se vor transmite de unitatile teritoriale de trezorerie si contabilitate publica situatiile prevazute in anexa nr. 2.
    In municipiul Bucuresti situatiile prevazute in anexele nr. 1 si 2 se vor centraliza la nivelul trezoreriilor de sector si, respectiv, al Directiei de trezorerie si contabilitate publica a municipiului Bucuresti, dupa caz.
    2. Cu cel putin o zi lucratoare inainte de inceputul fiecarei decade situatiile prevazute in anexele nr. 1*) si 2*), centralizate la nivelul directiilor de trezorerie si contabilitate publica judetene, a municipiului Bucuresti si ale sectoarelor acestuia, vor fi transmise Ministerului Finantelor Publice - Directia contabilitatii publice.
____________
    *) Anexele nr. 1 si 2 la precizari sunt reproduse in facsimil.

    ANEXA 1
    la precizari

    Denumirea institutiei (Ordonator de credite) .............
    Cod fiscal .....................
                    _________
    Cod formular   |    11   |
                   |_________|

                             SITUATIA
platilor de casa care depasesc limita de un miliard lei, planificate pentru
decada ................., luna ........, anul .......

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    N - in numerar
    V - prin virament

                                                           - milioane lei -
 ___________________________________________________________________________
|   Data   | Nr.|    Plati de casa planificate din*)    | Impozite, taxe si |
|efectuarii|Rand|_______________________________________|   contributii de  |
|  platii  |    |Bugetul|   Bugetul  |Bugetul|Alte surse|      platit*)    |
|          |    |de stat|asigurarilor| local |          |                   |
|          |    |       | sociale de |       |          |                   |
|          |    |       |    stat    |       |          |                   |
|          |    |_______|____________|_______|__________|                   |
|          |    | N | V |   N  |  V  | N | V |  N  |  V |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|     0    |  1 | 2 | 3 |   4  |  5  | 6 | 7 |  8  |  9 |         10        |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    01    |  1 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    02    |  2 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    03    |  3 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    04    |  4 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    05    |  5 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    06    |  6 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    07    |  7 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    08    |  8 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    09    |  9 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    10    | 10 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|TOTAL     | 11 |   |   |      |     |   |   |     |    |                   |
|DECADA I  |    |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    11    | 12 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    12    | 13 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    13    | 14 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    14    | 15 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    15    | 16 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    16    | 17 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    17    | 18 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    18    | 19 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    19    | 20 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    20    | 21 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|TOTAL     | 22 |   |   |      |     |   |   |     |    |                   |
|DECADA II |    |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    21    | 23 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    22    | 24 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    23    | 25 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    24    | 26 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    25    | 27 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    26    | 28 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    27    | 29 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    28    | 30 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    29    | 31 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    30    | 32 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|    31    | 33 |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|
|TOTAL     | 34 |   |   |      |     |   |   |     |    |                   |
|DECADA III|    |   |   |      |     |   |   |     |    |                   |
|__________|____|___|___|______|_____|___|___|_____|____|___________________|

        ORDONATOR DE CREDITE,                   CONTABIL SEF,
------------
    *) Inclusiv impozitele, taxele si contributiile de platit prevazute in col. 10
    *) Se cuprind totalul impozitelor, taxelor si contributiilor de platit achitate din sursele de finantare prevazute in tabel.

    ANEXA 2
    la precizari

    Denumirea institutiei (Ordonator de credite) .............
    Cod fiscal .....................
                    _________
    Cod formular   |    12   |
                   |_________|

                               SITUATIA
veniturilor prognozate sa fie incasate in decada ......, luna ......, anul .....

                                                           - milioane lei -
 ______________________________________________________________________________
|   Data  | Nr.|  Total | Venituri prognozate a se realiza din: |Impozite, taxe|
|incasarii|Rand|venituri|_______________________________________|si contributii|
|         |    |        |Bugetul|   Bugetul  |Bugetul|Alte surse| de incasat de|
|         |    |        |de stat|asigurarilor| local |          |   la Inst.   |
|         |    |        |       | sociale de |       |          |   Publice    |
|         |    |        |       |    stat    |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    0    |  1 |    2   |   3   |      4     |    5  |     6    |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    01   |  1 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    02   |  2 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    03   |  3 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    04   |  4 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    05   |  5 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    06   |  6 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    07   |  7 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    08   |  8 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    09   |  9 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    10   | 10 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|  TOTAL  | 11 |        |       |            |       |          |              |
|  DECADA |    |        |       |            |       |          |              |
|  I      |    |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    11   | 12 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    12   | 13 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    13   | 14 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    14   | 15 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    15   | 16 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    16   | 17 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    17   | 18 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    18   | 19 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    19   | 20 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    20   | 21 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|  TOTAL  | 22 |        |       |            |       |          |              |
|  DECADA |    |        |       |            |       |          |              |
|  II     |    |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    21   | 23 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    22   | 24 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    23   | 25 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    24   | 26 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    25   | 27 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    26   | 28 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    27   | 29 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    28   | 30 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    29   | 31 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    30   | 32 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|    31   | 33 |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|
|  TOTAL  | 34 |        |       |            |       |          |              |
|  DECADA |    |        |       |            |       |          |              |
|  III    |    |        |       |            |       |          |              |
|_________|____|________|_______|____________|_______|__________|______________|

        ORDONATOR DE CREDITE,                   CONTABIL SEF,



SmartCity5

COMENTARII la Ordinul 1482/2001

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ANONIM a comentat Ordin 82 2021
    Good day. I am a private loan lender that gives out both business and personal loans to individual at a low interest rate of 2% no matter your location. If you are interested Contact me (Whats App) number:+917310847059 sumitihomelend@gmail.com Mr. Sumiti
ANONIM a comentat Hotărârea 5 2019
    It’s a privilege to share this to the world. You deserve all the praise that comes to you. DR Amber has been a blessing to me since our encounter on the internet. He alone knows it all. I love him so much for his kindness, care, honesty and his help in the life of everyone that has come in contact with him. If not for DR Amber how would I have been able to survive this hardship. His spell made me a LOTTO MAX winner of 60 Million Dollars making my whole life beautiful and amazing. The numbers he gave me to play the lottery was a life changing number from grass to grace and I want to say I’m forever grateful to him. Thank you sir for being a blessing to the helpless. Anyone reading this that needs help can communicate with DR Amber online for indeed he has no match. Website: amberlottotemple.com OR Email: amberlottotemple@yahoo.com
ANONIM a comentat Ordin 1471 2020
    Bună, sunteți în căutarea unui împrumut de consolidare a datoriilor, împrumuturi negarantate, împrumuturi pentru afaceri, împrumuturi ipotecare, împrumuturi auto, împrumuturi pentru studenți, împrumuturi personale, capital de risc etc! Sunt creditor privat, acord împrumuturi companiilor și persoanelor fizice cu dobânzi mici și rezonabile de 2%. E-mail la: christywalton355@gmail.com
ANONIM a comentat Legea 243 2021
    Hello everyone, I want to use this medium to thank a great spell caster called Dr Grceondu for transforming my life financially, i have been playing lottery game for long but have never won any reasonable amount, I contacted Dr Graceondu after i red about him on the internet on how he help a lady with a lottery winning numbers and the lady won a very big amount of money, so i contacted him and He instructed me on what to do which i did and he told me to give him some time to prayers, on the second day he sent me some numbers and he said i should go and play them, so i went to play the numbers he gave me, after two day the result came out, and i went to check and to my greatest surprise my name came out as one of the winners i won $45 million, i still cant believe what happened to me that i am now a millionaire over night, i just want to say a very big thank you to Dr Graceondu i have never seen a powerful man like him, I will advice everyone out there to contact Dr Graceondu if you want to win big in your lottery game. You can reach him via his email, drgraceondu12@gmail.com or WhatsApp him +15204677763, you can also visit his Website. https://drgraceonduadodo.com
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
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
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