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ORDIN Nr

ORDIN   Nr. 19 din  7 ianuarie 2005

privind aprobarea deducerilor personale lunare pentru contribuabilii care realizeaza venituri din salarii la functia de baza incepand cu luna ianuarie 2005, potrivit prevederilor art. 56 alin. (2) din Legea nr. 571/2003 privind Codul fiscal

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 39 din 12 ianuarie 2005


SmartCity3


    In temeiul art. 10 alin. (6) din Hotararea Guvernului nr. 1.574/2003 privind organizarea si functionarea Ministerului Finantelor Publice si a Agentiei Nationale de Administrare Fiscala, cu modificarile si completarile ulterioare,
    avand in vedere prevederile art. 56 alin. (2) si ale art. 45 din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Se aproba calculatorul pentru determinarea deducerilor personale lunare incepand cu luna ianuarie 2005, stabilit potrivit prevederilor art. 56 alin. (2) si ale art. 45 din Legea nr. 571/2003 privind Codul fiscal, cu modificarile si completarile ulterioare, modificata si completata prin Ordonanta de urgenta a Guvernului nr. 138/2004.
    Art. 2
    Calculatorul desfasurator pentru determinarea deducerilor personale lunare incepand cu luna ianuarie 2005, prevazut la art. 1, este cuprins in anexa care face parte integranta din prezentul ordin.
    Art. 3
    La calculul deducerilor personale lunare degresive potrivit art. 1, in functie de venitul brut lunar din salarii si de numarul de persoane aflate in intretinerea contribuabilului, s-a utilizat urmatorul algoritm de calcul:

                                                                       - lei -
________________________________________________________________________________
Venit brut           Deducerea personala lunara - stabilita pentru un
lunar din            contribuabil in functie de numarul persoanelor aflate
salarii (VBL)        in intretinere
                ________________________________________________________________
                fara         cu o         cu 2         cu 3         cu 4 sau mai
                persoane in  persoana in  persoane in  persoane in  multe
                intretinere  intretinere  intretinere  intretinere  persoane in
                                                                    intretinere
________________________________________________________________________________
pana la         2.500.000    3.500.000    4.500.000    5.500.000    6.500.000
10.000.000
________________________________________________________________________________
10.000.001 la   2.500.000 x  3.500.000 x  4.500.000 x  5.500.000 x  6.500.000 x
30.000.000      [1-(VBL -    [1-(VBL -    [1-(VBL -    1-(VBL -     [1-(VBL -
                10.000.000)/ 10.000.000)/ 10.000.000)/ 10.000.000)/ 10.000.000)/
                20.000.000]  20.000.000]  20.000.000]  20.000.000]  20.000.000]
________________________________________________________________________________
peste                 0            0           0             0            0
30.000.000
________________________________________________________________________________

    Art. 4
    Sumele reprezentand deducerile personale potrivit art. 2 si 3 pentru venitul brut lunar din salarii cuprins intre 10.000.001 si 30.000.000 lei sunt calculate prin rotunjire la suta de mii de lei, in sensul ca fractiunile sub 100.000 lei se majoreaza la 100.000 lei.
    Art. 5
    (1) Prin venituri realizate in anul 2005 se intelege orice suma primita sub forma de salarii incepand cu data de 1 ianuarie 2005, cu exceptia platilor reprezentand lichidarea pe luna decembrie 2004 sau venitul din salarii pentru luna decembrie 2004 care se plateste o singura data pe luna in luna urmatoare si care sunt considerate venituri realizate in anul 2004.
    (2) Baza de calcul a venitului supus impozitului se calculeaza prin rotunjire la 1.000 lei in favoarea contribuabilului.
    Art. 6
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                       Ministrul finantelor publice,
                              Ionel Popescu

    ANEXA 1*)

    *) Anexa este reprodusa in facsimil.

                               CALCULATOR
pentru determinarea deducerilor personale lunare incepand cu luna ianuarie 2005

    1. Pentru contribuabilii care nu au persoane in intretinere

                                   - lei -
     _____________________________________
    |    Venitul brut lunar   | Deducere  |
    |    din salarii          | personala |
    |_________________________| lunara    |
    |   de la          la     |           |
    |_________________________|___________|
    |          0 - 10.799.999 | 2.500.000 |
    | 10.800.000 - 11.599.999 | 2.400.000 |
    | 11.600.000 - 12.399.999 | 2.300.000 |
    | 12.400.000 - 13.199.999 | 2.200.000 |
    | 13.200.000 - 13.999.999 | 2.100.000 |
    | 14.000.000 - 14.799.999 | 2.000.000 |
    | 14.800.000 - 15.599.999 | 1.900.000 |
    | 15.600.000 - 16.399.999 | 1.800.000 |
    | 16.400.000 - 17.199.999 | 1.700.000 |
    | 17.200.000 - 17.999.999 | 1.600.000 |
    | 18.000.000 - 18.799.999 | 1.500.000 |
    | 18.800.000 - 19.599.999 | 1.400.000 |
    | 19.600.000 - 20.399.999 | 1.300.000 |
    | 20.400.000 - 21.199.999 | 1.200.000 |
    | 21.200.000 - 21.999.999 | 1.100.000 |
    | 22.000.000 - 22.799.999 | 1.000.000 |
    | 22.800.000 - 23.599.999 |   900.000 |
    | 23.600.000 - 24.399.999 |   800.000 |
    | 24.400.000 - 25.199.999 |   700.000 |
    | 25.200.000 - 25.999.999 |   600.000 |
    | 26.000.000 - 26.799.999 |   500.000 |
    | 26.800.000 - 27.599.999 |   400.000 |
    | 27.600.000 - 28.399.999 |   300.000 |
    | 28.400.000 - 29.199.999 |   200.000 |
    | 29.200.000 - 29.999.999 |   100.000 |
    | peste        29.999.999 |         0 |
    |_________________________|___________|

    2. Pentru contribuabilii care au o singura persoana in intretinere

                                   - lei -
     _____________________________________
    |    Venitul brut lunar   | Deducere  |
    |    din salarii          | personala |
    |_________________________| lunara    |
    |   de la          la     |           |
    |_________________________|___________|
    |          0 - 10.571.428 | 3.500.000 |
    | 10.571.429 - 11.142.857 | 3.400.000 |
    | 11.142.858 - 11.714.285 | 3.300.000 |
    | 11.714.286 - 12.285.714 | 3.200.000 |
    | 12.285.715 - 12.857.142 | 3.100.000 |
    | 12.857.143 - 13.428.571 | 3.000.000 |
    | 13.428.572 - 14.000.000 | 2.900.000 |
    | 14.000.001 - 14.571.428 | 2.800.000 |
    | 14.571.429 - 15.142.857 | 2.700.000 |
    | 15.142.858 - 15.714.285 | 2.600.000 |
    | 15.714.286 - 16.285.714 | 2.500.000 |
    | 16.285.715 - 16.857.142 | 2.400.000 |
    | 16.857.143 - 17.428.571 | 2.300.000 |
    | 17.428.572 - 18.000.000 | 2.200.000 |
    | 18.000.001 - 18.571.428 | 2.100.000 |
    | 18.571.429 - 19.142.857 | 2.000.000 |
    | 19.142.858 - 19.714.285 | 1.900.000 |
    | 19.714.286 - 20.285.714 | 1.800.000 |
    | 20.285.715 - 20.857.142 | 1.700.000 |
    | 20.857.143 - 21.428.571 | 1.600.000 |
    | 21.428.572 - 22.000.000 | 1.500.000 |
    | 22.000.001 - 22.571.428 | 1.400.000 |
    | 22.571.429 - 23.142.857 | 1.300.000 |
    | 23.142.858 - 23.714.285 | 1.200.000 |
    | 23.714.286 - 24.285.714 | 1.100.000 |
    | 24.285.715 - 24.857.142 | 1.000.000 |
    | 24.857.143 - 25.428.571 |   900.000 |
    | 25.428.572 - 26.000.000 |   800.000 |
    | 26.000.001 - 26.571.428 |   700.000 |
    | 26.571.429 - 27.142.857 |   600.000 |
    | 27.142.858 - 27.714.285 |   500.000 |
    | 27.714.286 - 28.285.714 |   400.000 |
    | 28.285.715 - 28.857.142 |   300.000 |
    | 28.857.143 - 29.428.571 |   200.000 |
    | 29.428.572 - 29.999.999 |   100.000 |
    | peste        29.999.999 |         0 |
    |_________________________|___________|

    3. Pentru contribuabilii care au 2 persoane in intretinere

                                   - lei -
     _____________________________________
    |    Venitul brut lunar   | Deducere  |
    |    din salarii          | personala |
    |_________________________| lunara    |
    |   de la          la     |           |
    |_________________________|___________|
    |          0 - 10.444.444 | 4.500.000 |
    | 10.444.445 - 10.888.888 | 4.400.000 |
    | 10.888.889 - 11.333.333 | 4.300.000 |
    | 11.333.334 - 11.777.777 | 4.200.000 |
    | 11.777.778 - 12.222.222 | 4.100.000 |
    | 12.222.223 - 12.666.666 | 4.000.000 |
    | 12.666.667 - 13.111.111 | 3.900.000 |
    | 13.111.112 - 13.555.555 | 3.800.000 |
    | 13.555.556 - 14.000.000 | 3.700.000 |
    | 14.000.001 - 14.444.444 | 3.600.000 |
    | 14.444.445 - 14.888.888 | 3.500.000 |
    | 14.888.889 - 15.333.333 | 3.400.000 |
    | 15.333.334 - 15.777.777 | 3.300.000 |
    | 15.777.778 - 16.222.222 | 3.200.000 |
    | 16.222.223 - 16.666.666 | 3.100.000 |
    | 16.666.667 - 17.111.111 | 3.000.000 |
    | 17.111.112 - 17.555.555 | 2.900.000 |
    | 17.555.556 - 18.000.000 | 2.800.000 |
    | 18.000.001 - 18.444.444 | 2.700.000 |
    | 18.444.445 - 18.888.888 | 2.600.000 |
    | 18.888.889 - 19.333.333 | 2.500.000 |
    | 19.333.334 - 19.777.777 | 2.400.000 |
    | 19.777.778 - 20.222.222 | 2.300.000 |
    | 20.222.223 - 20.666.666 | 2.200.000 |
    | 20.666.667 - 21.111.111 | 2.100.000 |
    | 21.111.112 - 21.555.555 | 2.000.000 |
    | 21.555.556 - 22.000.000 | 1.900.000 |
    | 22.000.001 - 22.444.444 | 1.800.000 |
    | 22.444.445 - 22.888.888 | 1.700.000 |
    | 22.888.889 - 23.333.333 | 1.600.000 |
    | 23.333.334 - 23.777.777 | 1.500.000 |
    | 23.777.778 - 24.222.222 | 1.400.000 |
    | 24.222.223 - 24.666.666 | 1.300.000 |
    | 24.666.667 - 25.111.111 | 1.200.000 |
    | 25.111.112 - 25.555.555 | 1.100.000 |
    | 25.555.556 - 26.000.000 | 1.000.000 |
    | 26.000.001 - 26.444.444 |   900.000 |
    | 26.444.445 - 26.888.888 |   800.000 |
    | 26.888.889 - 27.333.333 |   700.000 |
    | 27.333.334 - 27.777.777 |   600.000 |
    | 27.777.778 - 28.222.222 |   500.000 |
    | 28.222.223 - 28.666.666 |   400.000 |
    | 28.666.667 - 29.111.111 |   300.000 |
    | 29.111.112 - 29.555.555 |   200.000 |
    | 29.555.556 - 29.999.999 |   100.000 |
    | peste        29.999.999 |         0 |
    |_________________________|___________|

    4. Pentru contribuabilii care au 3 persoane in intretinere

                                   - lei -
     _____________________________________
    |    Venitul brut lunar   | Deducere  |
    |    din salarii          | personala |
    |_________________________| lunara    |
    |   de la          la     |           |
    |_________________________|___________|
    |          0 - 10.363.636 | 5.500.000 |
    | 10.363.637 - 10.727.272 | 5.400.000 |
    | 10.727.273 - 11.090.909 | 5.300.000 |
    | 11.090.910 - 11.454.545 | 5.200.000 |
    | 11.454.546 - 11.818.181 | 5.100.000 |
    | 11.818.182 - 12.181.818 | 5.000.000 |
    | 12.181.819 - 12.545.454 | 4.900.000 |
    | 12.545.455 - 12.909.090 | 4.800.000 |
    | 12.909.091 - 13.272.727 | 4.700.000 |
    | 13.272.728 - 13.636.363 | 4.600.000 |
    | 13.636.364 - 14.000.000 | 4.500.000 |
    | 14.000.001 - 14.363.636 | 4.400.000 |
    | 14.363.637 - 14.727.272 | 4.300.000 |
    | 14.727.273 - 15.090.909 | 4.200.000 |
    | 15.090.910 - 15.454.545 | 4.100.000 |
    | 15.454.546 - 15.818.181 | 4.000.000 |
    | 15.818.182 - 16.181.818 | 3.900.000 |
    | 16.181.819 - 16.545.454 | 3.800.000 |
    | 16.545.455 - 16.909.090 | 3.700.000 |
    | 16.909.091 - 17.272.727 | 3.600.000 |
    | 17.272.728 - 17.636.363 | 3.500.000 |
    | 17.636.364 - 18.000.000 | 3.400.000 |
    | 18.000.001 - 18.363.636 | 3.300.000 |
    | 18.363.637 - 18.727.272 | 3.200.000 |
    | 18.727.273 - 19.090.909 | 3.100.000 |
    | 19.090.910 - 19.454.545 | 3.000.000 |
    | 19.454.546 - 19.818.181 | 2.900.000 |
    | 19.818.182 - 20.181.818 | 2.800.000 |
    | 20.181.819 - 20.545.454 | 2.700.000 |
    | 20.545.455 - 20.909.090 | 2.600.000 |
    | 20.909.091 - 21.272.727 | 2.500.000 |
    | 21.272.728 - 21.636.363 | 2.400.000 |
    | 21.636.364 - 22.000.000 | 2.300.000 |
    | 22.000.001 - 22.363.636 | 2.200.000 |
    | 22.363.637 - 22.727.272 | 2.100.000 |
    | 22.727.273 - 23.090.909 | 2.000.000 |
    | 23.090.910 - 23.454.545 | 1.900.000 |
    | 23.454.546 - 23.818.181 | 1.800.000 |
    | 23.818.182 - 24.181.818 | 1.700.000 |
    | 24.181.819 - 24.545.454 | 1.600.000 |
    | 24.545.455 - 24.909.090 | 1.500.000 |
    | 24.909.091 - 25.272.727 | 1.400.000 |
    | 25.272.728 - 25.636.363 | 1.300.000 |
    | 25.636.364 - 26.000.000 | 1.200.000 |
    | 26.000.001 - 26.363.636 | 1.100.000 |
    | 26.363.637 - 26.727.272 | 1.000.000 |
    | 26.727.273 - 27.090.909 |   900.000 |
    | 27.090.910 - 27.454.545 |   800.000 |
    | 27.454.546 - 27.818.181 |   700.000 |
    | 27.818.182 - 28.181.818 |   600.000 |
    | 28.181.819 - 28.545.454 |   500.000 |
    | 28.545.455 - 28.909.090 |   400.000 |
    | 28.909.091 - 29.272.727 |   300.000 |
    | 29.272.728 - 29.636.363 |   200.000 |
    | 29.636.364 - 29.999.999 |   100.000 |
    | peste        29.999.999 |         0 |
    |_________________________|___________|

    5. Pentru contribuabilii care au 4 sau mai multe persoane in intretinere

                                   - lei -
     _____________________________________
    |    Venitul brut lunar   | Deducere  |
    |    din salarii          | personala |
    |_________________________| lunara    |
    |   de la          la     |           |
    |_________________________|___________|
    |          0 - 10.307.692 | 6.500.000 |
    | 10.307.693 - 10.615.384 | 6.400.000 |
    | 10.615.385 - 10.923.076 | 6.300.000 |
    | 10.923.077 - 11.230.769 | 6.200.000 |
    | 11.230.770 - 11.538.461 | 6.100.000 |
    | 11.538.462 - 11.846.153 | 6.000.000 |
    | 11.846.154 - 12.153.846 | 5.900.000 |
    | 12.153.847 - 12.461.538 | 5.800.000 |
    | 12.461.539 - 12.769.230 | 5.700.000 |
    | 12.769.231 - 13.076.923 | 5.600.000 |
    | 13.076.924 - 13.384.615 | 5.500.000 |
    | 13.384.616 - 13.692.307 | 5.400.000 |
    | 13.692.308 - 14.000.000 | 5.300.000 |
    | 14.000.001 - 14.307.692 | 5.200.000 |
    | 14.307.693 - 14.615.384 | 5.100.000 |
    | 14.615.385 - 14.923.076 | 5.000.000 |
    | 14.923.077 - 15.230.769 | 4.900.000 |
    | 15.230.770 - 15.538.461 | 4.800.000 |
    | 15.538.462 - 15.846.153 | 4.700.000 |
    | 15.846.154 - 16.153.846 | 4.600.000 |
    | 16.153.847 - 16.461.538 | 4.500.000 |
    | 16.461.539 - 16.769.230 | 4.400.000 |
    | 16.769.231 - 17.076.923 | 4.300.000 |
    | 17.076.924 - 17.384.615 | 4.200.000 |
    | 17.384.616 - 17.692.307 | 4.100.000 |
    | 17.692.308 - 18.000.000 | 4.000.000 |
    | 18.000.001 - 18.307.692 | 3.900.000 |
    | 18.307.693 - 18.615.384 | 3.800.000 |
    | 18.615.385 - 18.923.076 | 3.700.000 |
    | 18.923.077 - 19.230.769 | 3.600.000 |
    | 19.230.770 - 19.538.461 | 3.500.000 |
    | 19.538.462 - 19.846.153 | 3.400.000 |
    | 19.846.154 - 20.153.846 | 3.300.000 |
    | 20.153.847 - 20.461.538 | 3.200.000 |
    | 20.461.539 - 20.769.230 | 3.100.000 |
    | 20.769.231 - 21.076.923 | 3.000.000 |
    | 21.076.924 - 21.384.615 | 2.900.000 |
    | 21.384.616 - 21.692.307 | 2.800.000 |
    | 21.692.308 - 22.000.000 | 2.700.000 |
    | 22.000.001 - 22.307.692 | 2.600.000 |
    | 22.307.693 - 22.615.384 | 2.500.000 |
    | 22.615.385 - 22.923.076 | 2.400.000 |
    | 22.923.077 - 23.230.769 | 2.300.000 |
    | 23.230.770 - 23.538.461 | 2.200.000 |
    | 23.538.462 - 23.846.153 | 2.100.000 |
    | 23.846.154 - 24.153.846 | 2.000.000 |
    | 24.153.847 - 24.461.538 | 1.900.000 |
    | 24.461.539 - 24.769.230 | 1.800.000 |
    | 24.769.231 - 25.076.923 | 1.700.000 |
    | 25.076.924 - 25.384.615 | 1.600.000 |
    | 25.384.616 - 25.692.307 | 1.500.000 |
    | 25.692.308 - 26.000.000 | 1.400.000 |
    | 26.000.001 - 26.307.692 | 1.300.000 |
    | 26.307.693 - 26.615.384 | 1.200.000 |
    | 26.615.385 - 26.923.076 | 1.100.000 |
    | 26.923.077 - 27.230.769 | 1.000.000 |
    | 27.230.770 - 27.538.461 |   900.000 |
    | 27.538.462 - 27.846.153 |   800.000 |
    | 27.846.154 - 28.153.846 |   700.000 |
    | 28.153.847 - 28.461.538 |   600.000 |
    | 28.461.539 - 28.769.230 |   500.000 |
    | 28.769.231 - 29.076.923 |   400.000 |
    | 29.076.924 - 29.384.615 |   300.000 |
    | 29.384.616 - 29.692.307 |   200.000 |
    | 29.692.308 - 29.999.999 |   100.000 |
    | peste        29.999.999 |         0 |
    |_________________________|___________|



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COMENTARII la Ordinul 19/2005

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ANONIM a comentat Legea 195 2000
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    Private Lender Avit Investment Authority. Greetings to you by ADIA. We are a France-Paris based investment company known as Avit Development Investment Authority working on expanding its portfolio globally and financing projects. We would be happy to fund and invest with you in any profitable project if you have any viable project we can finance by making mutual investment with you. If you are interested, kindly contact us on:avitinvestmentauthority2@gmail.com for more details. Looking forward hearing from you soonest. Yours truly, Mrs Rose Williams (Personal Assistant) Avit Development Investment Authority(ADIA) 501 Avenue Montaigne,75008 Paris-France Paris-France.Avit Development Investment Authority (ADIA)
ANONIM a comentat Ordin 342 2016
    Hallo allemaal, Ik ben een particuliere geldschieter, ik bied een lening aan van 2% dit is een legitiem bedrijf met eer en onderscheid, wij staan klaar om u te helpen bij enig financieel probleem dat u biedt Wij bieden alle soorten leningen, dus als u geïnteresseerd bent in deze leningaanbieding vriendelijk contact met ons op onze e-mail: (anggadiman1@gmail.com) Geef ook de volgdetails op zodat we meteen door kunnen gaan met de lening. Naam: Benodigde hoeveelheid: Duur: een land: Doel van de lening: Maandinkomen: Telefoonnummer: Neem contact met ons op met de bovenstaande gegevens op onze e-mail: anggadiman1@gmail.com Groeten aan jullie allemaal...
ANONIM a comentat Ordin 342 2016
    Aveți nevoie de un împrumut de urgență pentru a vă plăti facturile, a începe o afacere sau vreun fel de împrumut, contactați domnul Jean Carlos pe { Creditplusfinance11@gmail.com sau Whatsapp +16234044993 }
ANONIM a comentat Hotărârea 47 2017
    We Offers Financial Consulting To Client, Companies Seeking Debt / Loan Financing And Seeking For Working Capital To Start A New Business Or To Expand Existing Business. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) We Have Loan Programs Tailored For Any Profile And You've Come To The Right Place To Satisfy Your Business Needs. If Your Company Or You Know Of Any Company With Viable Projects / Proposals That Needs Financing, Kindly Write Us With The Loan Requirement. Please, Contact Us For More Information: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) You Will Hear From Us. Well Nice To Meet You And I look forward to our Business Acquaintance. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com )
ANONIM a comentat Hotărârea 47 2017
    We Offers Financial Consulting To Client, Companies Seeking Debt / Loan Financing And Seeking For Working Capital To Start A New Business Or To Expand Existing Business. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) We Have Loan Programs Tailored For Any Profile And You've Come To The Right Place To Satisfy Your Business Needs. If Your Company Or You Know Of Any Company With Viable Projects / Proposals That Needs Financing, Kindly Write Us With The Loan Requirement. Please, Contact Us For More Information: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) You Will Hear From Us. Well Nice To Meet You And I look forward to our Business Acquaintance. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com )
ANONIM a comentat Decretul 431 2000
    We Offers Financial Consulting To Client, Companies Seeking Debt / Loan Financing And Seeking For Working Capital To Start A New Business Or To Expand Existing Business. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) We Have Loan Programs Tailored For Any Profile And You've Come To The Right Place To Satisfy Your Business Needs. If Your Company Or You Know Of Any Company With Viable Projects / Proposals That Needs Financing, Kindly Write Us With The Loan Requirement. Please, Contact Us For More Information: SuiteCapitals@gmail.com ( SuiteCapitals@post.com ) You Will Hear From Us. Well Nice To Meet You And I look forward to our Business Acquaintance. Interested Parties Should Contact Us For More Information Through Via E-mail: SuiteCapitals@gmail.com ( SuiteCapitals@post.com )
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