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ORDIN Nr

ORDIN   Nr. 165 din 14 februarie 2001

privind modificarea Ordinului ministrului finantelor nr. 1.313/1999 pentru aprobarea modelului si continutului formularelor de declarare a obligatiilor de plata la bugetul de stat datorate de persoanele juridice

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 107 din  1 martie 2001


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    Ministrul finantelor publice,
    in temeiul art. 2 alin. (2) si (3) din Ordonanta Guvernului nr. 68/1997 privind procedura de intocmire si depunere a declaratiilor de impozite si taxe, republicata, si al art. 14 alin. 1 din Hotararea Guvernului nr. 18/2001 privind organizarea si functionarea Ministerului Finantelor Publice,
    avand in vedere modificarile intervenite in legislatia specifica privind impozitul pe profit,
    emite urmatorul ordin:

    Art. 1
    Anexele nr. 4a) si 4b) la Ordinul ministrului finantelor nr. 1.313/1999 pentru aprobarea modelului si continutului formularelor de declarare a obligatiilor de plata la bugetul de stat datorate de persoanele juridice se inlocuiesc cu anexele nr. 1 si 2 la prezentul ordin.
    Art. 2
    Directia generala de proceduri fiscale, Directia generala de politica si legislatie fiscala, Directia generala a politicilor si resurselor umane, precum si directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv a municipiului Bucuresti, vor aduce la indeplinire prevederile prezentului ordin.
    Art. 3
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                        Ministrul finantelor publice,
                           Mihai Nicolae Tanasescu

    ANEXA 1*)
    [Anexa nr. 4a) la Ordinul nr. 1.313/1999]

    *) Reprodusa in facsimil.

 ______________________________________________________________________________
|   ______   |            DECLARATIE            | Nr. inreg. _________________ |
| /        \ |    privind impozitul pe profit   |                              |
||    MF    ||         pe anul .........        | Din data de: _______________ |
|| ROMANIA  ||                                  |               Loc rezervat   |
||          ||                                  |              pentru unitatea |
| \ _______/ |                                  |                 fiscala      |
|____________|__________________________________|______________________________|
    DATE DE IDENTIFICARE ALE PLATITORULUI
    Cod fiscal:  __ __ __ __ __ __ __ __ __ __
                |__|__|__|__|__|__|__|__|__|__|
 ______________________________________________________________________________
| Denumire   |                                                                 |
|____________|_________________________________________________________________|
| Judet      |             | Localitate|                                       |
|____________|_____________|___________|_______________________________________|
| Strada     |             | Numar     |   | Bloc |   | Scara |      | Ap. |   |
|____________|_____________|___________|___|______|___|_______|______|_____|___|
| Cod postal |             | Sector    |   | Tel: |           | Fax: |         |
|____________|_____________|___________|___|______|___________|______|_________|

                                                                        - Lei -
 ______________________________________________________________________________
|Nr.  |                                                    |     |             |
|crt. |                 DENUMIRE INDICATORI                |     |    SUME     |
|_____|____________________________________________________|_____|_____________|
|  1. | Venituri din exploatare                            |  1. |             |
|_____|____________________________________________________|_____|_____________|
|  2. | Cheltuieli aferente veniturilor din exploatare     |  2. |             |
|     | (inclusiv cheltuielile privind impozitul pe profit)|     |             |
|_____|____________________________________________________|_____|_____________|
|  3. | Profit (pierdere) din exploatare (rd. 1 - rd. 2)   |  3. |             |
|_____|____________________________________________________|_____|_____________|
|  4. | Venituri financiare                                |  4. |             |
|_____|____________________________________________________|_____|_____________|
|  5. | Cheltuieli financiare                              |  5. |             |
|_____|____________________________________________________|_____|_____________|
|  6. | Profit (pierdere) financiar (rd. 4 - rd. 5)        |  6. |             |
|_____|____________________________________________________|_____|_____________|
|  7. | Venituri exceptionale                              |  7. |             |
|_____|____________________________________________________|_____|_____________|
|  8. | Cheltuieli exceptionale                            |  8. |             |
|_____|____________________________________________________|_____|_____________|
|  9. | Profit (pierdere) exceptional (rd. 7 - rd. 8)      |  9. |             |
|_____|____________________________________________________|_____|_____________|
| 10. | Total profit (pierdere) (rd. 3 + rd. 6 + rd. 9)    | 10. |             |
|_____|____________________________________________________|_____|_____________|
| 11. | Dividende primite de la alta persoana juridica,    | 11. |             |
|     | romana sau straina                                 |     |             |
|_____|____________________________________________________|_____|_____________|
| 12. | Alte venituri neimpozabile                         | 12. |             |
|_____|____________________________________________________|_____|_____________|
| 13. | Sume utilizate pentru constituirea sau majorarea   | 13. |             |
|     | fondului de rezerva in limita a 5% din profitul    |     |             |
|     | contabil anual pana ce acesta va atinge 20% din    |     |             |
|     | capitalul social                                   |     |             |
|_____|____________________________________________________|_____|_____________|
| 14. | Sume utilizate pentru constituirea sau majorarea   | 14. |             |
|     | rezervei create de banci in limita a 2% din soldul |     |             |
|     | creditelor acordate si a fondului de rezerva in    |     |             |
|     | limitele prevazute de Legea bancara nr. 58/1998    |     |             |
|_____|____________________________________________________|_____|_____________|
| 15. | Alte sume deductibile in limitele prevazute de     | 15. |             |
|     | legislatia in vigoare                              |     |             |
|_____|____________________________________________________|_____|_____________|
| 16. | Total deduceri (total rd. 11 pana la rd. 15)       | 16. |             |
|_____|____________________________________________________|_____|_____________|
| 17. | Profit (pierdere) (rd. 10 - rd. 16)                | 17. |             |
|_____|____________________________________________________|_____|_____________|
| 18. | Impozitul pe profitul din orice sursa, romana sau  | 18. |             |
|     | straina, din care:                                 |     |             |
|_____|____________________________________________________|_____|_____________|
| 18.1|     - impozitul pe venitul realizat in strainatate | 18.1|             |
|_____|____________________________________________________|_____|_____________|
| 19. | Amenzi, majorari de intarziere, majorari si        | 19. |             |
|     | penalitati platite sau datorate autoritatilor      |     |             |
|     | romane sau straine, confiscari de bunuri sau de    |     |             |
|     | valori                                             |     |             |
|_____|____________________________________________________|_____|_____________|
| 20. | Cheltuieli de protocol care depasesc limita        | 20. |             |
|     | prevazuta de lege                                  |     |             |
|_____|____________________________________________________|_____|_____________|
| 21. | Sume utilizate pentru constituirea sau majorarea   | 21. |             |
|     | provizioanelor, a rezervelor, peste limitele       |     |             |
|     | prevazute de lege                                  |     |             |
|_____|____________________________________________________|_____|_____________|
| 22. | Cheltuieli de sponsorizare ce depasesc limita      | 22. |             |
|     | legala                                             |     |             |
|_____|____________________________________________________|_____|_____________|
| 23. | Pierderi din surse externe, calculate pe fiecare   | 23. |             |
|     | sursa de venit                                     |     |             |
|_____|____________________________________________________|_____|_____________|
| 24. | Alte cheltuieli nedeductibile din punct de vedere  | 24. |             |
|     | fiscal                                             |     |             |
|_____|____________________________________________________|_____|_____________|
| 25. | Total cheltuieli nedeductibile (total rd. 18 pana  | 25. |             |
|     | la rd. 24)                                         |     |             |
|_____|____________________________________________________|_____|_____________|
| 26. | Total profit impozabil (pierdere) inainte de       | 26. |             |
|     | reportarea pierderii (rd. 17 + rd. 25)             |     |             |
|_____|____________________________________________________|_____|_____________|
| 27. | Pierdere fiscala de recuperat din anii precedenti  | 27. |             |
|_____|____________________________________________________|_____|_____________|
| 28. | Profit impozabil (pierdere) (rd. 26 - rd. 27)      | 28. |             |
|_____|____________________________________________________|_____|_____________|
| 29. | Total impozit pe profit,                           | 29. |             |
|     |   din care:                                        |     |             |
|_____|____________________________________________________|_____|_____________|
| 29.1| Impozit aferent profitului ce se impune cu cota de | 29.1|             |
|     | 25% (rd. 28 x 25%)                                 |     |             |
|_____|____________________________________________________|_____|_____________|
| 29.2| Impozit aferent profitului obtinut in baruri si    | 29.2|             |
|     | cluburi de noapte (rd. 28 x K x 50%)               |     |             |
|_____|____________________________________________________|_____|_____________|
| 29.3| Impozit aferent profitului ce se impune cu cota de | 29.3|             |
|     | 5% (rd. 28 x K x 5%)                               |     |             |
|_____|____________________________________________________|_____|_____________|
| 29.4| Impozit aferent profitului obtinut printr-un sediu | 29.4|             |
|     | permanent in Romania                               |     |             |
|_____|____________________________________________________|_____|_____________|
| 30. | Credit fiscal, din care:                           | 30. |             |
|_____|____________________________________________________|_____|_____________|
| 30.1|      - credit fiscal extern                        | 30.1|             |
|_____|____________________________________________________|_____|_____________|
| 30.2|      - impozit pe profit scutit                    | 30.2|             |
|_____|____________________________________________________|_____|_____________|
| 31. | Reduceri de impozit pe profit calculate potrivit   | 31. |             |
|     | legislatiei in vigoare                             |     |             |
|_____|____________________________________________________|_____|_____________|
| 32. | Total credit fiscal (rd. 30 + rd. 31)              | 32. |             |
|_____|____________________________________________________|_____|_____________|
| 33. | Impozit pe profit datorat (rd. 29 - rd. 32)        | 33. |             |
|_____|____________________________________________________|_____|_____________|
| 34. | Impozit pe profit pe anul curent platit cumulat de | 34. |             |
|     | la inceputul anului fiscal                         |     |             |
|_____|____________________________________________________|_____|_____________|
| 35. | Impozit pe profit de plata (rd. 33 - rd. 34)       | 35. |             |
|_____|____________________________________________________|_____|_____________|
| 36. | Impozit pe profit platit in plus (rd. 34 - rd. 33) | 36. |             |
|_____|____________________________________________________|_____|_____________|

    Sub sanctiunile aplicate faptei de fals in acte publice declar ca datele din aceasta declaratie sunt corecte si complete.
                                                      _______________________
                                                     |                       |
    Nume, prenume _____________________________      |                       |
                                                     |                       |
    Functia ___________________________________      | Semnatura si stampila |
                                                     |                       |
    Prezentul titlu de creanta devine titlu          |                       |
    executoriu, in conditiile legii.                 |_______________________|

    ANEXA 2
    [Anexa nr. 4b) la Ordinul nr. 1.313/1999]

                             INSTRUCTIUNI
pentru completarea formularului "Declaratie privind impozitul pe profit"

    Se completeaza si se depune anual, dupa definitivarea impozitului pe profit pe baza datelor din bilantul contabil anual, pana la data de 15 aprilie a anului curent pentru anul expirat.
    La completarea formularului se va tine seama de prevederile Ordonantei Guvernului nr. 70/1994 privind impozitul pe profit, cu modificarile si completarile ulterioare, si ale Hotararii Guvernului nr. 402/2000 pentru aprobarea Instructiunilor privind metodologia de calcul al impozitului pe profit.
    - Randurile 1 - 9 - se completeaza cu sumele respective, astfel cum sunt inregistrate in evidenta contabila a contribuabilului. Pierderile se vor trece in paranteze la randurile 3, 6 si 9.
    - Randul 10 - pierderea se trece in paranteze.
    - Randul 11 - se completeaza cu dividendele pe care contribuabilul le-a primit de la o alta persoana juridica, romana sau straina.
    - Randul 12 - se inscriu sumele reprezentand:
    - diferentele favorabile de valoare a titlurilor de participare inregistrate ca urmare a incorporarii rezervelor, a beneficiilor sau a primelor de emisiune ori prin compensarea unor creante la societatea la care se detin participatiile;
    - veniturile, respectiv cheltuielile, rezultate din anularea datoriilor sau din incasarea creantelor, dupa caz, ca urmare a transferului de actiuni sau de parti sociale de la Fondul Proprietatii de Stat, conform conventiilor;
    - rambursarile de cheltuieli nedeductibile, precum si veniturile rezultate din anularea provizioanelor pentru care nu s-a acordat deducere sau veniturile realizate din stornarea ori recuperarea unor cheltuieli nedeductibile.
    - Randul 13 - se inscrie cresterea neta a fondului de rezerva in timpul anului, daca acesta exista, in limita a 5% din profitul contabil anual, pana cand acesta va atinge 20% din capitalul social.
    - Randul 15 - se completeaza de catre contribuabilii care beneficiaza de deduceri la calculul profitului impozabil.
    - Randul 18 - se trece suma impozitului pe profit realizat, care este inregistrat ca o cheltuiala in evidenta contabila a contribuabilului.
    - Randul 18.1 - se completeaza cu suma impozitului pe veniturile din strainatate reflectate drept cheltuiala in evidenta contabila a contribuabilului.
    - Randul 19 - se inscriu amenzile, majorarile de intarziere, majorarile si penalitatile platite sau datorate autoritatilor romane si straine ori in cadrul contractelor economice incheiate cu persoane nerezidente in Romania, precum si confiscarile de bunuri sau de valori efectuate potrivit reglementarilor legale in vigoare si reflectate drept cheltuiala in evidenta contribuabilului.
    - Randul 20 - se completeaza cu suma cheltuielilor care nu se incadreaza in prevederile legale.
    - Randul 21 - se trec toate sumele din evidenta contabila a contribuabilului, angajate pentru constituirea sau majorarea provizioanelor si a rezervelor, peste limita legala, cu exceptia sumelor inscrise la randul 14 din declaratie si a rezervelor tehnice ale societatilor de asigurare si reasigurare constituite conform prevederilor legale in vigoare.
    - Randul 22 - se inscrie valoarea cheltuielilor de sponsorizare, peste limita prevazuta de Legea nr. 32/1994 privind sponsorizarea, cu modificarile si completarile aprobate prin Ordonanta Guvernului nr. 36/1998 pentru modificarea si completarea Legii nr. 32/1994 privind sponsorizarea, precum si de Ordonanta de urgenta a Guvernului nr. 127/1999 privind instituirea unor masuri cu caracter fiscal si imbunatatirea realizarii si colectarii veniturilor statului.
    - Randul 23 - se completeaza cu valoarea cheltuielilor aferente veniturilor din strainatate ce depasesc veniturile respective. Calculul pentru fiecare sursa de venituri externe se efectueaza separat.
    - Randul 24 - se inscriu sumele reprezentand depasiri ale plafoanelor admisibile, stabilite prin dispozitii legale.
    - Randul 26 - pierderea se inscrie in paranteze.
    - Randul 27 - se inregistreaza pierderea fiscala de recuperat, aferenta ultimilor 5 ani, prezentata in randul 28 din declaratia anului precedent. Recuperarea se efectueaza in ordinea inregistrarii acestora, la fiecare termen de plata a impozitului pe profit, potrivit prevederilor legale in vigoare din anul inregistrarii acestora.
    - Randul 28 - pierderea se inscrie in paranteze.
    - Randul 30 - se inscriu sumele platite in strainatate, cu titlu de impozit pe dobanzi, redevente, comisioane, dividende, prime de asigurare, impozit pe profit platit in strainatate, impozitul scutit la plata intr-un an fiscal, potrivit prevederilor legale in vigoare.
    - Randul 30.1. - se completeaza cu cea mai mica dintre urmatoarele doua valori:
    1. suma impozitelor externe platite sau retinute pentru venitul din sursa externa, confirmata de documentele ce atesta plata acestora;
    2. suma egala cu diferenta dintre veniturile impozabile realizate in strainatate si cheltuielile deductibile aferente acestora, la care se aplica cota de impozit pe profit din Romania.
    - Randul 30.2. - se inscrie suma ce reprezinta scutirea de la plata impozitului pe profit realizat din activitatea desfasurata pe durata de existenta a zonei defavorizate sau a zonei libere etc.
      Randul 31   se inscriu sumele ce reprezinta reduceri ale impozitului pe profit, calculate potrivit legislatiei in vigoare, inclusiv bonificatia de 5% conform Ordonantei de urgenta a Guvernului nr. 11/1999 privind acordarea de facilitati fiscale agentilor economici.
      Randul 34   se inscrie suma impozitului pe profit datorat si platit pentru anul fiscal de raportare.



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COMENTARII la Ordinul 165/2001

Momentan nu exista niciun comentariu la Ordinul 165 din 2001
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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
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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
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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
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ANONIM a comentat Decizia 2 2007
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