Anunţă-mă când se modifică Fişă act Comentarii (1) Trimite unui prieten Tipareste act

ORDIN Nr

ORDIN   Nr. 250/189/748 din 31 mai 2004

privind incadrarea in activitatea de creatie de programe pentru calculator

ACT EMIS DE: MINISTERUL MUNCII, SOLIDARITATII SOCIALE SI FAMILIEI


SmartCity3

              Nr. 250 din 31 mai 2004
              MINISTERUL COMUNICATIILOR SI TEHNOLOGIEI INFORMATIEI
              Nr. 189 din 20 mai 2004
              MINISTERUL FINANTELOR PUBLICE
              Nr. 748 din 13 mai 2004
ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 573 din 29 iunie 2004

    Avand in vedere prevederile Hotararii Guvernului nr. 737/2003 privind organizarea si functionarea Ministerului Muncii, Solidaritatii Sociale si Familiei, cu modificarile ulterioare, ale Hotararii Guvernului nr. 744/2003 privind organizarea si functionarea Ministerului Comunicatiilor si Tehnologiei Informatiei, ale Hotararii Guvernului nr. 1.574/2003 privind organizarea si functionarea Ministerului Finantelor Publice si a Agentiei Nationale de Administrare Fiscala, cu modificarile ulterioare, si ale art. 56 alin. (4) lit. l) din Legea nr. 571/2003 privind Codul fiscal,

    ministrul muncii, solidaritatii sociale si familiei, ministrul comunicatiilor si tehnologiei informatiei si ministrul finantelor publice emit prezentul ordin.

    Art. 1
    Angajatii agentilor economici care isi desfasoara activitatea pe teritoriul Romaniei in conformitate cu legislatia in vigoare, al caror obiect de activitate include crearea de programe pentru calculator (cod CAEN 7221, 7222), precum si angajatii persoanelor juridice romane de drept public beneficiaza de scutirea de impozit pe venit, in conformitate cu prevederile art. 56 alin. (4) lit. l) din Legea nr. 571/2003 privind Codul fiscal, daca sunt indeplinite cumulativ urmatoarele conditii:
    1. posturile pe care sunt angajati corespund listei cuprinzand ocupatiile mentionate in anexa nr. 1;
    2. postul face parte dintr-un compartiment specializat de informatica, evidentiat in organigrama angajatorului, cum ar fi: centru de calcul, directie, departament, oficiu, serviciu, birou, compartiment sau altele similare;
    3. au diploma de absolvire a unei forme de invatamant superior de lunga durata, eliberata de o institutie de invatamant superior acreditata, avand inscrisa una dintre specializarile: Automatica, Calculatoare, Informatica, Matematica, Cibernetica, Electronica, respectiv una dintre specializarile cuprinse in anexa nr. 2, si presteaza efectiv una dintre activitatile prezentate in anexa nr. 1;
    4. angajatorul a realizat in anul fiscal precedent si a inregistrat distinct in balantele analitice, ca urmare a activitatii de creare de programe pentru calculator destinate comercializarii pe baza de contract, un venit anual de cel putin echivalentul in lei a 10.000 dolari S.U.A. (calculat la cursul de schimb valutar mediu lunar comunicat de Banca Nationala a Romaniei, aferent fiecarei luni in care s-a inregistrat venitul) pentru fiecare angajat care beneficiaza de scutirea de impozit pe venit.
    Art. 2
    Prin activitatea de creatie de programe pentru calculator, in sensul art. 56 alin. (4) lit. l) din Legea nr. 571/2003, se intelege activitatile mentionate in anexa nr. 1.
    Art. 3
    (1) Documentele justificative care se au in vedere la incadrarea persoanelor in prevederile art. 56 alin. (4) lit. l) din Legea nr. 571/2003, conform ocupatiilor specifice prezentate in anexa nr. 1, sunt:
    a) actul constitutiv, in cazul societatilor comerciale;
    b) organigrama angajatorului;
    c) fisa postului;
    d) copie legalizata de pe diploma de absolvire;
    e) carnetul de munca sau copie de pe carnetul de munca;
    f) statul de plata intocmit separat pentru angajatii care beneficiaza de prevederile art. 56 alin. (4) lit. l) din Legea nr. 571/2003;
    g) comanda interna, aprobata de organul de conducere abilitat al angajatorului, care sa ateste procesul de creare de programe pentru calculator;
    h) balanta analitica in care sa fie reflectate distinct veniturile din activitatea de creare de programe pentru calculator.
    (2) Dosarul cuprinzand documentele justificative se va pastra la sediul angajatorului in vederea controlului.
    (3) Statul de plata, intocmit separat pentru angajatii care beneficiaza de scutirea de impozit pe venit, va fi depus lunar la inspectoratele teritoriale de munca.
    Art. 4
    Scutirea de impozit pe venit prevazuta de art. 56 alin. (4) lit. l) din Legea nr. 571/2003 se aplica lunar numai pentru veniturile de natura salariala obtinute in baza unui contract individual de munca.
    Art. 5
    Incadrarea unei persoane in categoriile de activitati sau de ocupatii, in scopul beneficierii de scutirea de impozit pe venit prevazuta de art. 56 alin. (4) lit. l) din Legea nr. 571/2003, constituie responsabilitatea angajatorului.
    Art. 6
    Anexele nr. 1 si 2 fac parte integranta din prezentul ordin.
    Art. 7
    Prevederile prezentului ordin vor fi duse la indeplinire de Ministerul Finantelor Publice, Ministerul Comunicatiilor si Tehnologiei Informatiei si de Ministerul Muncii, Solidaritatii Sociale si Familiei.
    Art. 8
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                       Ministrul muncii,
                       solidaritatii sociale si familiei,
                       Elena Dumitru

                       Ministrul comunicatiilor
                       si tehnologiei informatiei,
                       Dan Nica

                       p. Ministrul finantelor publice,
                       Gheorghe Gherghina,
                       secretar de stat

    ANEXA 1

                           LISTA
cuprinzand ocupatiile specifice activitatilor de creare de programe pentru calculator

 ______________________________________________________________________________
|Nr. |        Ocupatia      |              Descrierea activitatii              |
|crt.|                      |                                                  |
|____|______________________|__________________________________________________|
|  1.| Analist              | Activitati de realizare a analizei in vederea    |
|    |                      | definirii specificatiilor pentru construirea     |
|    |                      | efectiva a sistemelor informatice, susceptibile  |
|    |                      | sa raspunda cerintelor utilizatorilor            |
|____|______________________|__________________________________________________|
|  2.| Programator          | Activitati de realizare a programelor pentru     |
|    |                      | calculator, conform unor specificatii            |
|    |                      | predefinite, si asamblarea lor in sisteme        |
|    |                      | coerente, inclusiv testarea in vederea asigurarii|
|    |                      | conformitatii cu specificatiile                  |
|____|______________________|__________________________________________________|
|  3.| Proiectant de sistem | Activitati care combina aptitudinile analitice si|
|    | informatic           | de proiectare bazate pe cunostinte de            |
|    |                      | specialitate cu cunostinte in utilizarea         |
|    |                      | instrumentelor software sau a limbajelor de      |
|    |                      | programare, in vederea producerii si             |
|    |                      | implementarii unor solutii functionale care sa   |
|    |                      | corespunda cerintelor predefinite ori unor       |
|    |                      | necesitati organizationale                       |
|____|______________________|__________________________________________________|
|  4.| Inginer/Programator  | Activitati care combina aptitudinile analitice si|
|    | de sistem informatic | de proiectare cu cunostinte adecvate de          |
|    |                      | tehnologie software si hardware, in vederea      |
|    |                      | definirii, proiectarii, realizarii, testarii,    |
|    |                      | implementarii si modificarii sistemelor          |
|    |                      | informatice ce contin software ca principala     |
|    |                      | componenta                                       |
|____|______________________|__________________________________________________|
|  5.| Administrator de baze| Activitati de furnizare a expertizei de          |
|    | de date              | specialitate si a asistentei practice in         |
|    |                      | managementul sistemelor de baze de date si in    |
|    |                      | utilizarea datelor informatice pentru a raspunde |
|    |                      | cerintelor sistemului informatic in orice moment |
|    |                      | al ciclului de viata, in conformitate cu         |
|    |                      | criteriile de calitate definite                  |
|____|______________________|__________________________________________________|
|  6.| Inginer software     | Activitati de adaptare si/sau de armonizare a    |
|    |                      | solutiilor hardware, software si a sistemelor de |
|    |                      | operare, precum si a aplicatiilor existente sau  |
|    |                      | proiectate la necesitatile reale sau estimate ale|
|    |                      | utilizatorilor, in vederea indeplinirii          |
|    |                      | cerintelor privind satisfacerea gradului de      |
|    |                      | solicitare (timpul de raspuns)                   |
|____|______________________|__________________________________________________|
|  7.| Manager de proiect   | Activitati de coordonare a sistemelor de         |
|    | informatic           | dezvoltare specifice aplicatiilor informatice    |
|    |                      | majore, inclusiv coordonarea personalului si     |
|    |                      | urmarirea cerintelor proiectelor (informatii/date|
|    |                      | necesare, programare, analiza). Managerii de     |
|    |                      | proiect dezvolta, planifica, analizeaza,         |
|    |                      | estimeaza si stabilesc prioritatile aferente     |
|    |                      | componentelor ce urmeaza sa fie realizate, precum|
|    |                      | si fazele si termenele de executie a proiectelor |
|____|______________________|__________________________________________________|

    ANEXA 2

                                     LISTA
                           cuprinzand specializarile

    1. Automatica si informatica industriala
    2. Calculatoare, Inginerie electrica si calculatoare
    3. Electronica, Electronica aplicata, Electronica si telecomunicatii, Comunicatii
    4. Matematica, Matematica informatica
    5. Informatica, Informatica economica, Informatica aplicata
    6. Cibernetica si informatica economica, Cibernetica si previziune economica, Contabilitate si informatica de gestiune.



SmartCity5

COMENTARII la Ordinul 250/2004

 
21.08.2012 11:21:22  Anonim  a scris :
De 2 ani ma incadram in conditiile acestei legi, dar angajatorul a refuzat sa imi acorde scutirea de impozit. Se poate sa recuperez suma de bani platita - care de drept era a mea - de la stat ?
   
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
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
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
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
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
ANONIM a comentat Hotărârea 774 2010
    Dear Sir/Madam, Do you need a quick long or short term Loan with a relatively low interest rate as low as 3% ? We offer business Loan, personal Loan, home Loan, auto Loan,student Loan, debt consolidation Loan e.t.c. no matter your credit score. Personal Loans (Secure and Unsecured) Business Loans (Secure and Unsecured) Consolidation Loan and many more. Contact US for more information about Loan offer and we will solve your financial problem. Contact us via email: mbfinance.ltd@gmail.com Phone number: +918099362729 (Call/Whats app) Website: https://www.mbfinanceservice.com Thanks. M B Finance Services
Alte acte pe aceeaşi temă cu Ordin 250/2004
Coduri postale Prefixe si Coduri postale din Romania Magazin si service calculatoare Sibiu