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

ORDIN Nr

ORDIN   Nr. 230 din  2 februarie 2004

pentru aprobarea Normelor de aplicare a scutirii de taxa pe valoarea adaugata pentru construirea, consolidarea, extinderea, restaurarea si reabilitarea lacasurilor de cult religios sau a altor cladiri utilizate in acest scop, prevazute la art. 143 alin. (1) lit. m) din Legea nr. 571/2003 privind Codul fiscal

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 122 din 11 februarie 2004


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    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,
    in baza prevederilor art. 143 alin. (1) lit. m) si ale art. 149 alin. (9) din Legea nr. 571/2003 privind Codul fiscal, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 927 din 23 decembrie 2003,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Se aproba Normele de aplicare a scutirii de taxa pe valoarea adaugata pentru construirea, consolidarea, extinderea, restaurarea si reabilitarea lacasurilor de cult religios sau a altor cladiri utilizate in acest scop, prevazute la art. 143 alin. (1) lit. m) din Legea nr. 571/2003 privind Codul fiscal, cuprinse in anexa care face parte integranta din prezentul ordin.
    Art. 2
    Directiile generale ale finantelor publice judetene si a municipiului Bucuresti, organele fiscale teritoriale subordonate acestora si, respectiv, Directia generala de administrare a marilor contribuabili vor lua masuri pentru ducerea la indeplinire a prevederilor 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

                                    NORME
de aplicare a scutirii de taxa pe valoarea adaugata pentru construirea, consolidarea, extinderea, restaurarea si reabilitarea lacasurilor de cult religios sau a altor cladiri utilizate in acest scop, prevazute la art. 143 alin. (1) lit. m) din Legea nr. 571/2003 privind Codul fiscal

    Art. 1
    (1) Potrivit art. 143 alin. (1) lit. m) din Legea nr. 571/2003 privind Codul fiscal, sunt scutite de taxa pe valoarea adaugata constructia, consolidarea, extinderea, restaurarea si reabilitarea lacasurilor de cult religios sau a altor cladiri utilizate in acest scop.
    (2) Regimul de scutire privind taxa pe valoarea adaugata se realizeaza prin restituirea catre beneficiar a taxei facturate de catre furnizori/prestatori.
    Art. 2
    In aplicarea prezentelor norme, prin termenii de mai jos se intelege:
    a) lacasuri de cult religios - bisericile, casele de rugaciune, templele, moscheile, sinagogile, casele de adunare sau alte constructii asimilate acestora, care deservesc cultele, asociatiile ori fundatiile religioase pentru desfasurarea serviciilor religioase specifice;
    b) alte cladiri utilizate in scop religios - manastirile, schiturile si complexurile monahale;
    c) consolidarea - totalitatea operatiunilor de interventie asupra elementelor structurale sau ansamblului structural, precum si introducerea de elemente structurale suplimentare, care au ca scop refacerea ori ridicarea gradului de stabilitate si rezistenta a constructiilor. Interventia asupra unor elemente nestructurale, care prin gradul de degradare pe care il reprezinta ar putea periclita siguranta elementelor structurale, constituie lucrari de consolidare in sensul prezentelor norme;
    d) extinderea - totalitatea operatiunilor efectuate in scopul cresterii suprafetelor construite in conditiile mentinerii starii tehnice si a destinatiei;
    e) restaurarea - totalitatea operatiunilor prin care se aduc in buna stare, se refac in forma initiala monumentele de arhitectura, precum si picturile si alte opere de arta;
    f) reabilitarea - totalitatea operatiunilor efectuate in scopul readucerii constructiilor existente la un grad de utilizare si siguranta corespunzator starii initiale sau chiar imbunatatirea acesteia;
    g) beneficiari - cultele religioase recunoscute, asociatiile si fundatiile religioase, institutiile publice si alte institutii, care detin lacasuri de cult religios sau alte cladiri utilizate in acest scop.
    Art. 3
    (1) Scutirea de taxa pe valoarea adaugata pentru constructia, consolidarea, extinderea, restaurarea si reabilitarea lacasurilor de cult religios sau a altor cladiri utilizate in acest scop se aplica daca sunt indeplinite cumulativ urmatoarele conditii:
    a) lucrarile sunt avizate de Comisia de Avizare a Lacasurilor de Cult, aflata in subordinea Ministerului Culturii si Cultelor, cu exceptia lucrarilor pentru care nu este necesar avizul, conform regulamentului de organizare si functionare a comisiei, aprobat prin ordin al ministrului culturii si cultelor;
    b) lucrarile sunt prevazute in autorizatii eliberate in conditiile Legii nr. 50/1991 privind autorizarea executarii lucrarilor de constructii, republicata, cu modificarile si completarile ulterioare, cu exceptia celor pentru care nu este obligatorie autorizarea.
    (2) Lucrarile de constructii, consolidare, extindere, restaurare si reabilitare a lacasurilor de cult religios sau a altor cladiri utilizate in acest scop cuprind atat prestarile de servicii, cat si bunurile utilizate in scopul realizarii acestor operatiuni, cuprinse in facturile emise de furnizori/prestatori si in situatiile de lucrari, dupa caz.
    (3) Scutirea de taxa pe valoarea adaugata nu se aplica pentru achizitionarea de terenuri destinate constructiei de lacasuri de cult religios sau alte cladiri utilizate in acest scop.
    Art. 4
    (1) Documentele pentru justificarea restituirii taxei pe valoarea adaugata sunt:
    a) avizul eliberat de Comisia de Avizare a Lacasurilor de Cult din subordinea Ministerului Culturii si Cultelor, dupa caz;
    b) copie de pe documentul care atesta recunoasterea legala a cultului religios;
    c) copie de pe documentul de inregistrare fiscala a beneficiarului;
    d) copie de pe documentul de inregistrare a furnizorului/prestatorului, din care sa rezulte ca acesta este platitor de taxa pe valoarea adaugata;
    e) autorizatia de construire, dupa caz;
    f) situatiile de lucrari acceptate de beneficiar, dupa caz;
    g) facturile fiscale sau, dupa caz, alte documente legal aprobate, din care rezulta cuantumul taxei pe valoarea adaugata;
    h) documentele care atesta achitarea facturilor fiscale sau a documentelor legal aprobate.
    (2) Copiile vor fi certificate pentru conformitate cu originalul pe propria raspundere de persoane care angajeaza legal beneficiarul.
    Art. 5
    (1) Cererea de restituire a taxei pe valoarea adaugata, al carei model este prezentat in anexa, se depune de catre beneficiar la organele teritoriale ale Ministerului Finantelor Publice la care acesta este inregistrat ca platitor de impozite si taxe, trimestrial, pana la finele trimestrului urmator celui pentru care se solicita restituirea.
    (2) Cererile de restituire depuse vor cuprinde numai taxa pe valoarea adaugata din facturile achitate furnizorilor/prestatorilor in trimestrul pentru care se solicita restituirea.
    Art. 6
    (1) Solutionarea cererilor de restituire se efectueaza, in termen de 30 de zile de la data depunerii cererii, pe baza documentelor prevazute la art. 4 alin. (1) si a verificarilor efectuate de organele fiscale.
    (2) Beneficiarii prevazuti la art. 2 lit. g) pot aplica pentru acelasi obiectiv atat procedura de restituire a taxei pe valoarea adaugata prevazuta de prezentele norme, cat si procedura de scutire de taxa pe valoarea adaugata prevazuta de Normele privind aplicarea scutirii de taxa pe valoarea adaugata pentru livrarile de bunuri si prestarile de servicii finantate din ajutoare sau din imprumuturi nerambursabile acordate de guverne straine, de organisme internationale si de organizatii nonprofit si de caritate din strainatate si din tara, inclusiv din donatii ale persoanelor fizice, prevazuta la art. 143 alin. (1) lit. l) din Legea nr. 571/2003 privind Codul fiscal, aprobate prin Ordinul ministrului finantelor publice nr. 141/2004.
    (3) La solutionarea cererilor de restituire organele fiscale vor verifica daca pentru aceleasi facturi beneficiarii nu au solicitat si aplicarea scutirii de taxa pe valoarea adaugata conform ordinului mentionat la alin. (2).
    Art. 7
    Cererile de restituire a taxei pe valoarea adaugata pentru lucrarile de constructii, extindere, reabilitare si consolidare a lacasurilor de cult religios, executate in anul 2003, se solutioneaza potrivit prevederilor Ordinului ministrului finantelor publice nr. 1.010/2002.
    Art. 8
    Anexa face parte integranta din prezentele norme.

    ANEXA 1
    la norme

                                CERERE
de restituire a taxei pe valoarea adaugata pentru constructia, consolidarea, extinderea, restaurarea si reabilitarea lacasurilor de cult religios sau a altor cladiri utilizate in acest scop

    1. Denumirea solicitantului ........................................, codul fiscal ........................
    2. Adresa:
    Localitatea .........................., str. ..................... nr. ...., codul postal ........., judetul/sectorul .........................., telefon/fax ...............................
    3. Solicit restituirea taxei pe valoarea adaugata in suma de ....................................., in baza art. 143 alin. (1) lit. m) din Legea nr. 571/2003 privind Codul fiscal pentru:
                                  _
    - constructia                |_|
                                  _
    - consolidarea               |_|
                                  _
    - extinderea                 |_|
                                  _
    - restaurarea                |_|
                                  _
    - reabilitarea               |_|

lacasului de cult religios ....................................../altor cladiri
utilizate in scop religios .....................................................
                               (se vor inscrie denumirea si adresa acestora)
    4. Restituirea solicitata este aferenta operatiunilor derulate in trimestrul ............. anul ....... .
    5. Solicitam restituirea prin virament in contul nr. ......................, deschis la Banca .........................., sucursala/filiala/agentia ................................................... .
    Solicitant:
    Numele ................ prenumele .............., functia ..................
    Semnatura .......................
    Stampila



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