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Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

ORDIN Nr

ORDIN   Nr. 1828 din 22 decembrie 2003

privind documentele necesare achizitionarii unor produse accizabile in regim de scutire

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 13 din  8 ianuarie 2004


SmartCity3


    In temeiul art. 12 alin. (6) din Hotararea Guvernului nr. 735/2003 privind organizarea si functionarea Ministerului Finantelor Publice, cu modificarile si completarile ulterioare,
    in baza art. 5 alin. (4), art. 199 alin. (2), art. 200 alin. (2) si a art. 201 alin. (2) din Legea nr. 571/2003 privind Codul fiscal,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    (1) Pentru produsele accizabile, cu exceptia uleiurilor minerale folosite drept combustibili si carburanti, scutirea de la plata accizelor se acorda direct, atunci cand sunt livrate de catre antrepozitul fiscal:
    a) in cadrul relatiilor consulare sau diplomatice;
    b) organizatiilor internationale recunoscute ca atare de catre autoritatile publice ale Romaniei, in limitele si in conditiile stabilite prin conventiile internationale care pun bazele acestor organizatii sau prin acorduri incheiate la nivel statal ori guvernamental;
    c) fortelor armate apartinand oricarui stat parte la Tratatul Atlanticului de Nord, cu exceptia Fortelor Armate ale Romaniei;
    d) la rezerva de stat si de mobilizare.
    (2) Pentru uleiurile minerale folosite drept combustibili si carburanti, cu destinatiile prevazute la alin. (1), cu exceptia celei prevazute la lit. d), scutirea se acorda prin restituirea accizelor platite la momentul achizitionarii produselor accizabile, conform prevederilor legale in materie.
    (3) Atat in situatia prevazuta la alin. (1), cat si in cea de la alin. (2), scutirea se acorda pe baza certificatului de scutire de plata accizelor, emis beneficiarului de autoritatea fiscala teritoriala in a carei raza acesta isi desfasoara activitatea. Acest certificat se elibereaza la cererea scrisa a beneficiarului, in care se vor mentiona statutul acestuia si justificarea cantitatii ce urmeaza a fi achizitionata in regim de scutire de plata accizelor.
    (4) Modelul certificatului de scutire de plata accizelor este prevazut in anexa nr. 1.
    (5) Certificatul de scutire de plata accizelor se emite beneficiarului in 3 exemplare cu urmatoarele destinatii:
    a) primul exemplar se pastreaza de catre beneficiar;
    b) al doilea exemplar este utilizat ca document administrativ de insotire;
    c) al treilea exemplar se transmite si se pastreaza de catre antrepozitul fiscal expeditor.
    (6) In cazul in care beneficiarul se aprovizioneaza de la mai multe antrepozite fiscale, certificatul de scutire de plata accizelor se emite pentru fiecare antrepozit fiscal expeditor.
    Art. 2
    (1) In toate situatiile prevazute la art. 200 din Legea nr. 571/2003 privind Codul fiscal, scutirea de la plata accizelor se acorda numai beneficiarului, cu conditia ca aprovizionarea sa se fi efectuat direct de la un antrepozit fiscal si numai in baza autorizatiei de utilizator final.
    (2) Modelul autorizatiei de utilizator final este prezentat in anexa nr. 2.
    (3) Autorizatia de utilizator final se emite de catre autoritatea fiscala teritoriala in a carei raza acesta isi desfasoara activitatea la cererea beneficiarului. Aceasta autorizatie se elibereaza la cererea scrisa a beneficiarului, in care se vor mentiona statutul acestuia si justificarea cantitatii ce urmeaza a fi achizitionata in regim de scutire de plata accizelor.
    (4) Autorizatia se emite in 3 exemplare cu urmatoarele destinatii:
    a) primul exemplar se pastreaza de catre utilizatorul final;
    b) al doilea exemplar este utilizat ca document administrativ de insotire;
    c) al treilea exemplar se transmite si se pastreaza de catre antrepozitul fiscal expeditor.
    (5) In cazul in care beneficiarul se aprovizioneaza de la mai multe antrepozite fiscale, autorizatia de utilizator final se emite pentru fiecare antrepozit fiscal expeditor.
    (6) Pentru produsele prevazute la art. 200 alin. (1) lit. g) din Legea nr. 571/2003, scutirea se acorda direct.
    (7) Pentru celelalte situatii prevazute la art. 200 din Legea nr. 571/2003, scutirea se acorda:
    a) prin compensare cu alte impozite si taxe datorate bugetului de stat;
    b) prin restituirea accizelor platite la momentul achizitionarii produselor accizabile.
    Art. 3
    (1) In toate situatiile prevazute la art. 201 din Legea nr. 571/2003, scutirea se acorda numai beneficiarului si cu conditia ca aprovizionarea sa se efectueze direct de la un antrepozit fiscal sau de la un distribuitor agreat si numai in baza autorizatiei de utilizator final.
    (2) Modelul autorizatiei de utilizator final este prezentat in anexa nr. 2.
    (3) Autorizatia de utilizator final se emite de catre autoritatea fiscala teritoriala in a carei raza acesta isi desfasoara activitatea. Aceasta autorizatie se elibereaza la cererea scrisa a beneficiarului, in care se vor mentiona statutul acestuia si justificarea cantitatii ce urmeaza a fi achizitionata in regim de scutire de plata accizelor. Autorizatia se emite in 3 exemplare cu urmatoarele destinatii:
    a) primul exemplar se pastreaza de catre utilizatorul final;
    b) al doilea exemplar este utilizat ca document administrativ de insotire;
    c) exemplarul al treilea se transmite antrepozitului fiscal expeditor sau distribuitorului agreat. In acest caz distribuitorul agreat transmite o copie a exemplarului al treilea al autorizatiei catre antrepozitarul fiscal de la care acesta se aprovizioneaza.
    (4) Pentru produsele prevazute la lit. b) - j) si m) de la alin. (1) al art. 201 din Legea nr. 571/2003, scutirea se acorda direct.
    (5) Pentru celelalte situatii prevazute la art. 201 din Legea nr. 571/2003, scutirea se acorda:
    a) prin compensare cu alte impozite si taxe datorate bugetului de stat;
    b) prin restituirea accizelor platite la momentul achizitionarii produselor accizabile.
    (6) Distribuitorii agreati sunt:
    a) pentru uleiuri minerale utilizate drept carburant pentru aeronave - detinatorii de certificate de autorizare ca distribuitor de uleiuri minerale pentru aeronave;
    b) pentru gaz petrolier lichefiat - persoanele autorizate in calitate de unitati de deservire - conform prescriptiilor tehnice in vigoare, aprobate de ministerul de resort - si care detin in proprietate mijloace tehnice autorizate pentru distribuirea de gaz petrolier lichefiat.
    Art. 4
    Anexele nr. 1 si 2*) fac parte integranta din prezentul ordin.
------------
    *) Anexele nr. 1 si 2 sunt reproduse in facsimil.

    Art. 5
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                        Ministrul finantelor publice,
                           Mihai Nicolae Tanasescu

    ANEXA 1

                                                              Anexa nr. 1
     ___
    | 1 |
    |___|

    MINISTERUL FINANTELOR PUBLICE
    Autoritatea fiscala teritoriala
    ...............................


                            CERTIFICAT DE SCUTIRE
                              DE PLATA ACCIZELOR

    Se certifica prin prezenta ca .......................... cu sediul in ..................... str. ...................... nr. ..... bl. ..... sc. .... et. ..... ap. ..... tel./fax .................., inregistrata la registrul comertului cu nr. ................... avand codul unic de inregistrare ...................... poate achizitiona de la *).................. in regim de scutire de plata accizelor urmatoarele produse:
    - ......................................
    - ......................................
    - ......................................
    la nivelul unei cantitati medii de ............... determinate pe baza consumului inregistrat in evidentele contabile aferente anului anterior

    Certificatul este valabil incepand cu data de .......................

                             Director general,

------------
    *) Se vor inscrie numele si adresa antrepozitului fiscal expeditor.

    Utilizat ca document administrativ de insotire

                                                              Anexa nr. 1
     ___
    | 2 |
    |___|

    MINISTERUL FINANTELOR PUBLICE
    Autoritatea fiscala teritoriala
    ...............................


                            CERTIFICAT DE SCUTIRE
                             DE PLATA ACCIZELOR

    Se certifica prin prezenta ca ........................... cu sediul in ........................ str. ....................... nr. ..... bl. ..... sc. ..... et. ....... ap. ..... tel./fax .................., inregistrata la registrul comertului cu nr. ..................... avand codul unic de inregistrare ...................... poate achizitiona de la *).................. in regim de scutire de plata accizelor urmatoarele produse:
    - ......................................
    - ......................................
    - ......................................
    la nivelul unei cantitati medii de ............... determinate pe baza consumului inregistrat in evidentele contabile aferente anului anterior

    Certificatul este valabil incepand cu data de .......................

                             Director general,

------------
    *) Se vor inscrie numele si adresa antrepozitului fiscal expeditor.

    Utilizat ca document administrativ de insotire

 ______________________________________________________________________________
| Data | Cantitatea | Semnatura conducerii  | Cantitatea   | Semnatura         |
|      | expediata  | antrepozitului fiscal | receptionata | reprezentantului  |
|      |            | expeditor si stampila |              | fiscal, pentru    |
|      |            |                       |              | certificare       |
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|

                                                              Anexa nr. 1
     ___
    | 3 |
    |___|

    MINISTERUL FINANTELOR PUBLICE
    Autoritatea fiscala teritoriala
    ...............................


                            CERTIFICAT DE SCUTIRE
                             DE PLATA ACCIZELOR

    Se certifica prin prezenta ca ................................ cu sediul in ....................... str. ....................... nr. ...... bl. ...... sc. ..... et. ....... ap. ..... tel./fax .................., inregistrata la registrul comertului cu nr. ................ avand codul unic de inregistrare ..................... poate achizitiona de la *).................. in regim de scutire de plata accizelor urmatoarele produse:
    - ......................................
    - ......................................
    - ......................................
    la nivelul unei cantitati medii de ............... determinate pe baza consumului inregistrat in evidentele contabile aferente anului anterior

    Certificatul este valabil incepand cu data de .......................

                             Director general,

------------
    *) Se vor inscrie numele si adresa antrepozitului fiscal expeditor.

    ANEXA 2

                                                              Anexa nr. 2
     ___
    | 1 |
    |___|

    MINISTERUL FINANTELOR PUBLICE
    Autoritatea fiscala teritoriala
    ...............................

                         AUTORIZATIE DE UTILIZATOR FINAL
                  NR. ....../(ZZ)/(LL)/(AA) ....................

    ..................................... cu sediul in str. ................... nr. ...... bl. ...... sc. ..... et. ..... tel./fax .................., inregistrata la registrul comertului cu nr. ................... si avand codul unic de inregistrare ................... se autorizeaza ca utilizator final de produse accizabile, conform prevederilor art. ...... din normele metodologice de aplicare a Titlului VII - Accize din Codul fiscal.
    Aceasta autorizatie permite achizitionarea in regim de scutire de la plata accizelor a urmatoarelor produse:
    *)
    - ......................................
    - ......................................
    - ......................................

    Autorizatia este valabila incepand cu data de .......................

                              Director general,

------------
    *) Se vor mentiona denumirea si cantitatea maxima de produs accizabil ce urmeaza a fi achizitionat la nivelul unui an.

    Utilizat ca document administrativ de insotire

                                                              Anexa nr. 2
     ___
    | 2 |
    |___|

    MINISTERUL FINANTELOR PUBLICE
    Autoritatea fiscala teritoriala
    ...............................

                         AUTORIZATIE DE UTILIZATOR FINAL
                  NR. ....../(ZZ)/(LL)/(AA) ................

    .......................... cu sediul in str. ................ nr. ...... bl. ...... sc. ..... et. ..... tel./fax .................., inregistrata la registrul comertului cu nr. .................. si avand codul unic de inregistrare .................. se autorizeaza ca utilizator final de produse accizabile, conform prevederilor art. ...... din normele metodologice de aplicare a Titlului VII - Accize din Codul fiscal.
    Aceasta autorizatie permite achizitionarea in regim de scutire de la plata accizelor a urmatoarelor produse:
    *)
    - ......................................
    - ......................................
    - ......................................

    Autorizatia este valabila incepand cu data de .......................

                              Director general,

------------
    *) Se vor mentiona denumirea si cantitatea maxima de produs accizabil ce urmeaza a fi achizitionat la nivelul unui an.

    Utilizat ca document administrativ de insotire

 ______________________________________________________________________________
| Data | Cantitatea | Semnatura conducerii  | Cantitatea   | Semnatura         |
|      | expediata  | antrepozitului fiscal | receptionata | reprezentantului  |
|      |            | expeditor si stampila |              | fiscal, pentru    |
|      |            |                       |              | certificare       |
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|
|______|____________|_______________________|______________|___________________|

                                                              Anexa nr. 2
     ___
    | 3 |
    |___|

    MINISTERUL FINANTELOR PUBLICE
    Autoritatea fiscala teritoriala
    ...............................

                        AUTORIZATIE DE UTILIZATOR FINAL
                   NR. ....../(ZZ)/(LL)/(AA) .............

    ..................................... cu sediul in str. ................ nr. ...... bl. ...... sc. ..... et. ..... tel./fax .................., inregistrata la registrul comertului cu nr. ................. si avand codul unic de inregistrare ................... se autorizeaza ca utilizator final de produse accizabile, conform prevederilor art. ...... din normele metodologice de aplicare a Titlului VII - Accize din Codul fiscal.
    Aceasta autorizatie permite achizitionarea in regim de scutire de la plata accizelor a urmatoarelor produse:
    *)
    - ......................................
    - ......................................
    - ......................................

    Autorizatia este valabila incepand cu data de .......................

                               Director general,

           
    *) Se vor mentiona denumirea si cantitatea maxima de produs accizabil ce urmeaza a fi achizitionat la nivelul unui an.



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COMENTARII la Ordinul 1828/2003

Momentan nu exista niciun comentariu la Ordinul 1828 din 2003
Comentarii la alte acte
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
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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
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
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