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ORDIN Nr

ORDIN   Nr. 1790 din 10 septembrie 2001

privind aplicarea Hotararii Guvernului nr. 831/1997 pentru aprobarea modelelor formularelor comune privind activitatea financiara si contabila si a normelor metodologice privind intocmirea si utilizarea acestora

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 581 din 17 septembrie 2001


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    Ministrul finantelor publice,
    in baza atributiilor prevazute in Hotararea Guvernului nr. 18/2001 privind organizarea si functionarea Ministerului Finantelor Publice, cu modificarile ulterioare,
    avand in vedere prevederile art. 4 din Legea contabilitatii nr. 82/1991, republicata, cu modificarile ulterioare, precum si ale art. 1 alin. (4) din Hotararea Guvernului nr. 831/1997 pentru aprobarea modelelor formularelor comune privind activitatea financiara si contabila si a normelor metodologice privind intocmirea si utilizarea acestora,
    emite urmatorul ordin:

    Art. 1
    (1) Livrarile de marfuri paletizate dintre furnizori si punctele de lucru, respectiv magazinele unui beneficiar, prin sistemul de platforma de consolidare si dirijare centralizata sau prin alta structura organizatorica similara, se pot efectua pe baza formularului "Aviz de insotire a marfii (cod 14-3-6A)" intocmit de furnizor, care va contine, pe langa elementele aprobate prin Hotararea Guvernului nr. 831/1997 si prin Ordinul ministrului finantelor nr. 2.055/1998 privind aplicarea corespunzatoare a Hotararii Guvernului nr. 831/1997, si o rubrica cu noile date de identificare a transportatorului, si anume:
    - denumirea agentului economic care presteaza, pe baza contractuala, serviciile de platforma de consolidare si dirijare centralizata a marfurilor paletizate;
    - numele, prenumele si actul de identitate (seria, numarul, data, institutia care a eliberat actul) ale delegatului;
    - felul si numarul mijlocului de transport;
    - data si ora expedierii;
    - numarul sigiliului;
    - semnaturile persoanelor care au asistat la expedierea marfurilor.
    (2) Pentru fiecare comanda primita de la punctele de lucru ale beneficiarului furnizorul intocmeste un aviz de insotire a marfii, care insoteste marfa pe timpul transportului pana la platforma, factura fiind transmisa direct beneficiarului.
    (3) Furnizorul aduce la platforma cu un singur mijloc de transport marfurile care au aceeasi data de livrare, comandate de beneficiar pentru mai multe puncte de lucru.
    (4) In cadrul platformei se proceseaza si se consolideaza marfurile primite de la mai multi furnizori pentru acelasi punct de lucru al beneficiarului si se livreaza punctului de lucru respectiv cu un singur mijloc de transport. Paletii se vor construi astfel incat sa nu contina marfuri din comenzi diferite. Aceste marfuri vor fi insotite pe timpul transportului de la platforma la punctul de lucru de avizele de insotire a marfii intocmite de furnizori, in care se va completa rubrica mentionata la alin. (1).
    Art. 2
    (1) Formularele tipizate, comune si specifice, cu regim special de inseriere si numerotare privind activitatea financiara si contabila, aflate in stocul directiilor generale ale finantelor publice, vor fi casate de comisii stabilite prin decizii ale conducerilor directiilor respective, avandu-se in vedere prevederile art. 5 din Hotararea Guvernului nr. 831/1997, conform carora utilizarea acestor formulare a fost valabila pana la data de 31 martie 1998.
    (2) Formularele tipizate si personalizate, cu regim special de inseriere si numerotare privind activitatea financiara si contabila, aflate in stocul agentilor economici care si-au schimbat elementele de identificare (denumirea, adresa), vor fi returnate Companiei Nationale "Imprimeria Nationala" - S.A., fara plata contravalorii acestora.
    Art. 3
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                       Ministrul finantelor publice,
                          Mihai Nicolae Tanasescu



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