E-mail:
Parola:
     
 Nu ai cont? Inregistreaza-te
 Ai uitat parola? Click aici
alerte legex
Coduri postale şi prefixe telefonice naţionale şi internaţionale
Legături cu alte acte
Cele mai căutate legi
Ultimele acte citite
Sisteme de securitate
Registrul Agricol Integrat - www.registrulagricolintegrat.ro

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

ORDIN Nr

ORDIN   Nr. 289 din 16 februarie 2004

privind constituirea si atributiile Comisiei fiscale centrale

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 148 din 19 februarie 2004


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 ulterioare, in baza prevederilor art. 6 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
    Pentru aplicarea unitara a prevederilor Legii nr. 571/2003 privind Codul fiscal si a actelor normative care reglementau taxa pe valoarea adaugata, impozitul pe profit, accizele, impunerea unor venituri realizate din Romania de persoane fizice si juridice nerezidente, impozitul pe venit, inainte de intrarea in vigoare a Codului fiscal, se constituie Comisia fiscala centrala la nivelul Ministerului Finantelor Publice.
    Art. 2
    (1) Comisia fiscala centrala emite decizii fiscale, care se publica in Monitorul Oficial al Romaniei, Partea I, dupa aprobarea prin ordin al ministrului finantelor publice, pentru probleme de natura fiscala, prin coroborarea legislatiei fiscale cu legislatia conexa, dupa caz, pentru care se impune o solutionare unitara in vederea eliminarii confuziilor si interpretarilor diferite in aplicarea legislatiei fiscale.
    (2) Comisia fiscala centrala solutioneaza si cazurile in care aplicarea scutirii de taxa pe valoarea adaugata pentru bunurile si serviciile finantate din fonduri nerambursabile nu se poate realiza conform art. 8 din 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) Comisia fiscala centrala este formata din 13 persoane cu drept de vot, din care un presedinte, un loctiitor al presedintelui si 11 membri, in componenta prevazuta in anexa.
    (4) Comisia fiscala centrala este coordonata de secretarul de stat care raspunde de politica si legislatia fiscala.
    Art. 3
    In cadrul Comisiei fiscale centrale functioneaza un secretariat format din 3 persoane, din care doua persoane din cadrul Directiei generale de politici si legislatie fiscala privind veniturile bugetului general consolidat si o persoana din cadrul Directiei generale juridice.
    Art. 4
    (1) Directorii generali si/sau adjuncti in ale caror atributii se regaseste coordonarea impozitelor prevazute la art. 1, denumiti in continuare directori coordonatori, selecteaza problematica rezultata din corespondenta primita, care este de competenta Comisiei fiscale centrale.
    (2) Ceilalti membri ai Comisiei fiscale centrale, altii decat directorii coordonatori, pot propune spre dezbatere, in vederea adoptarii unor solutii unitare, probleme din domeniul legislatiei fiscale prevazute la art. 1.
    (3) Directorii coordonatori, pentru problematica selectata, precum si ceilalti membri ai Comisiei fiscale centrale, pentru problemele pe care le supun spre dezbatere, asigura elaborarea notei de prezentare si a solutiei propuse. Inscrierea pe ordinea de zi a notelor de prezentare si a solutiilor propuse se supune aprobarii presedintelui Comisiei fiscale centrale.
    Art. 5
    (1) Comisia fiscala centrala se intruneste o data pe saptamana sau ori de cate ori este nevoie. Comisia fiscala centrala se poate intruni si poate lua decizii in prezenta a cel putin 9 membri, dintre care nu pot sa lipseasca presedintele comisiei sau loctiitorul acestuia, directorul general al Directiei generale juridice si directorul coordonator sau inlocuitorii de drept ai acestora pe problematica specifica fiecarui impozit care face obiectul analizei. Deciziile se iau cu votul a jumatate plus unu din membrii prezenti si sunt valabile indiferent de pozitia ulterioara a persoanelor absente de la lucrarile Comisiei fiscale centrale.
    (2) La lucrarile sedintei pot fi invitati sa participe fara drept de vot specialisti din cadrul directiilor de specialitate.
    (3) Comisia fiscala centrala analizeaza notele de prezentare si solutiile propuse, inscrise pe ordinea de zi, si aproba prin decizii solutii unitare de aplicare a prevederilor legale sau, dupa caz, resping solutiile propuse daca acestea contravin prevederilor legale sau daca nu sunt de competenta Comisiei fiscale centrale in sensul art. 2 alin. (1).
    (4) Comisia fiscala centrala nu solutioneaza probleme punctuale care nu presupun adoptarea unor solutii unitare general aplicabile de catre toti agentii economici, acestea rezolvandu-se potrivit fisei posturilor din organigrama Ministerului Finantelor Publice si legislatiei specifice.
    Art. 6
    (1) Secretariatul va tine un registru in care se vor consemna:
    - data sedintei;
    - participantii (nominal);
    - ordinea de zi;
    - modul de votare a deciziilor;
    - numarul atribuit deciziei Comisiei fiscale centrale.
    (2) Cu cel putin 3 zile inaintea sedintei secretariatul distribuie membrilor Comisiei fiscale centrale si invitatilor: nota de prezentare a problemelor supuse dezbaterii si solutiile propuse, sub semnatura directorilor coordonatori sau, dupa caz, a celorlalti membri ai Comisiei fiscale centrale.
    (3) Procesul-verbal al sedintei Comisiei fiscale centrale se redacteaza de secretariat, va fi semnat de membrii prezenti ai Comisiei fiscale centrale si va fi pastrat de secretariatul acesteia.
    (4) In termen de 3 zile de la data sedintei secretariatul Comisiei fiscale centrale redacteaza decizia Comisiei fiscale centrale, care va contine numai solutiile aprobate de comisie, si proiectul de ordin pe care il va inainta spre aprobare ministrului finantelor publice.
    (5) Prin grija secretariatului si a directorilor coordonatori, decizia Comisiei fiscale centrale se publica in Monitorul Oficial al Romaniei, Partea I.
    Art. 7
    La data intrarii in vigoare a prezentului ordin isi inceteaza valabilitatea Ordinul ministrului finantelor publice nr. 1.581/2003 privind constituirea Comisiei centrale fiscale, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 859 din 3 decembrie 2003.
    Art. 8
    Solutiile unitare adoptate prin decizii ale Comisiei fiscale centrale si aprobate prin ordin al ministrului finantelor publice sunt aplicabile de la data intrarii in vigoare a actului normativ in baza caruia au fost date.
    Art. 9
    Anexa face parte integranta din prezentul ordin.
    Art. 10
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

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

    ANEXA 1

                      COMPONENTA COMISIEI FISCALE CENTRALE

________________________________________________________________________________
Nr.      Functia                        Domeniul                    Statutul
crt.
________________________________________________________________________________
  1. Secretar de stat       Cu atributii in domeniul politicii si  presedinte
                            legislatiei fiscale
  2. Secretar de stat       Presedintele Agentiei Nationale de     loctiitor al
                            Administrare Fiscala - ANAF            presedintelui
  3. Director general       Directia generala de politici si       membru
                            legislatie privind veniturile
                            bugetului general consolidat
  4. Director general       Directia generala juridica             membru
  5. Director general       Directia generala de gestiune a        membru
                            impozitelor si contributiilor - ANAF
  6. Director general       Directia generala de colectare a       membru
                            creantelor bugetare - ANAF
  7. Director general       Directia generala de inspectie         membru
                            fiscala - ANAF
  8. Director general       Directia generala de solutionare a     membru
                            contestatiilor - ANAF
  9. Director general       Directia generala de politici si       membru
     adjunct care           legislatie privind veniturile
     coordoneaza            bugetului general consolidat
     legislatia privind
     impunerea persoanelor
     juridice si a altor
     entitati similare
 10. Director general       Directia generala de politici si       membru
     adjunct care           legislatie privind veniturile
     coordoneaza            bugetului general consolidat
     legislatia privind
     taxa pe valoarea
     adaugata
 11. Director general       Directia generala de politici si       membru
     adjunct care           legislatie privind veniturile
     coordoneaza            bugetului general consolidat
     legislatia privind
     accizele
 12. Director               Directia de reglementari contabile     membru
 13. Sef serviciu           Serviciul legislatie si armonizare
                            T.V.A. in regim normal si
                            regimuri speciale
________________________________________________________________________________



SmartCity5

COMENTARII la Ordinul 289/2004

Momentan nu exista niciun comentariu la Ordinul 289 din 2004
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
Coduri postale Prefixe si Coduri postale din Romania Magazin si service calculatoare Sibiu