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ORDIN Nr

ORDIN   Nr. 386 din 26 martie 2003

privind aprobarea modelului si continutului formularului "Declaratie privind taxa de dezvoltare cuprinsa in tariful energiei electrice si termice", cod 14.13.01.14

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 216 din  2 aprilie 2003


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    In temeiul prevederilor art. 14 alin. (1) din Hotararea Guvernului nr. 18/2001 privind organizarea si functionarea Ministerului Finantelor Publice, cu modificarile si completarile ulterioare,
    in baza prevederilor art. 2 alin. (2) din Ordonanta Guvernului nr. 68/1997 privind procedura de intocmire si depunere a declaratiilor de impozite si taxe, republicata, cu modificarile si completarile ulterioare,
    avand in vedere prevederile art. X alin. (2) din Ordonanta Guvernului nr. 36/2003 privind corelarea unor dispozitii din legislatia financiar-fiscala,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Se aproba modelul si continutul formularului "Declaratie privind taxa de dezvoltare cuprinsa in tariful energiei electrice si termice", cod 14.13.01.14, prevazut in anexa nr. 1.
    Art. 2
    Formularul prevazut la art. 1 se completeaza potrivit instructiunilor prevazute in anexa nr. 2.
    Art. 3
    Declaratia prevazuta la art. 1 se depune in format hartie, dupa cum urmeaza:
    a) pe formularul tiparit pus la dispozitie gratuit de Ministerul Finantelor Publice prin unitatile fiscale subordonate;
    b) pe formularul editat de contribuabil, prin folosirea programului de asistenta elaborat de Ministerul Finantelor Publice si pus la dispozitie gratuit de unitatile fiscale subordonate sau descarcat de pe serverul de web al Ministerului Finantelor Publice, la adresa www.mfinante.ro. Formularul editat, semnat si stampilat, conform legii, va fi insotit de formatul electronic al acestuia. Declaratia in format electronic va fi transmisa pe discheta 3 1/2 inch, 1.440 MB, compatibila MS-DOS.
    Art. 4
    Contribuabilii mari, definiti potrivit reglementarilor in vigoare, au obligatia sa depuna Declaratia privind taxa de dezvoltare cuprinsa in tariful energiei electrice si termice, potrivit art. 3 lit. b).
    Art. 5
    Caracteristicile de tiparire, modul de difuzare, utilizare si pastrare a formularului "Declaratie privind taxa de dezvoltare cuprinsa in tariful energiei electrice si termice", cod 14.13.01.14, sunt prezentate in anexa nr. 3.
    Art. 6
    Anexele nr. 1 - 3 fac parte integranta din prezentul ordin.
    Art. 7
    Directia generala de proceduri fiscale, Directia generala a tehnologiei informatiei, Directia generala de administrare a marilor contribuabili din municipiul Bucuresti si din judetul Ilfov, precum si directiile generale ale finantelor publice judetene si a municipiului Bucuresti vor duce la indeplinire prevederile prezentului ordin.
    Art. 8
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

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

    ANEXA 1*)

    *) Anexa nr. 1 este reprodusa in facsimil.

                           MODELUL SI CONTINUTUL
formularului "Declaratie privind taxa de dezvoltare cuprinsa in tariful energiei electrice si termice", cod 14.13.01.14

                                                         ___________________
                                                       /       ROMANIA       \
                                                      |         _____         |
    600                   DECLARATIE                  |        | MFP |        |
           privind taxa de dezvoltare cuprinsa in     |        |_____|        |
            tariful energiei electrice si termice     | MINISTERUL FINANTELOR |
                                                      |         PUBLICE       |
                                                       \_____________________/
           ________________   _________         ________        _______________
    luna: |________________| |_________| anul: |________| Nr.: |_______________|
              Nume luna       Nr. luna

    A. Datele de identificare ale platitorului
________________________________________________________________________________
                                                        Declaratie
 _____________________  __   _________________________  rectificativa        _
| Cod de inregistrare ||  | |                         | Se completeaza cu X |_|
| fiscala             ||  | |                         | numai in cazul
|_____________________||__| |_|_|_|_|_|_|_|_|_|_|_|_|_| declaratiilor
                                                        rectificative
 ______________________________________________________________________________
| Denumire     |                                                               |
|______________|_______________________________________________________________|
| Judet        |       | Localitate |                                          |
|______________|_______|____________|__________________________________________|
| Strada |             | Numar   |            | Bloc |   | Scara |   | Ap. |   |
|________|_____________|_________|____________|______|___|_______|___|_____|___|
| Cod    |             | Sector |    | Tel: |            | Fax:  |             |
| postal |             |        |    |      |            |       |             |
|________|_____________|________|____|______|____________|_______|_____________|
                                                         |E-mail:|             |
                                                         |_______|_____________|
 _____________
| Cont bancar |
|_____________|
  BANCA                                  Numar cont
 _________________________________      _________________________________
|_________________________________|    |_________________________________|
________________________________________________________________________________
                                                     |
                B. Denumire indicator                |
                                                     |       Suma datorata
    Taxa de dezvoltare cuprinsa in tariful energiei  |
    electrice si termice                             |                  - lei -
                                                     |  _______________________
    Datorat pentru perioada de raportare ........... | |_______________________|
                                                     |
_____________________________________________________|__________________________

    Prezenta reprezinta titlu de creanta.

    Sub sanctiunile aplicate faptei de fals in acte publice, declar ca datele din aceasta declaratie sunt corecte si complete.
                                                    _______________________
    Nume, prenume ...............................  |                       |
    Functia .....................................  | Semnatura si stampila |
                                                   |_______________________|
________________________________________________________________________________

    Loc rezervat organului fiscal
                       ______________________________
    Nr. inregistrare: |______________________________|
                       ___________________
                Data: |___________________|
________________________________________________________________________________
    Cod 14.13.01.14

    ANEXA 2

                             INSTRUCTIUNI
de completare a formularului "Declaratie privind taxa de dezvoltare cuprinsa in tariful energiei electrice si termice", cod 14.13.01.14

    1. Declaratia se completeaza lunar, pana la data de 25 a lunii urmatoare celei in care taxa de dezvoltare cuprinsa in tariful energiei electrice si termice se incaseaza, de catre agentii economici producatori de energie electrica si termica prevazuti la art. 3 din Ordonanta Guvernului nr. 29/1994 privind constituirea si utilizarea Fondului special pentru dezvoltarea sistemului energetic, cu modificarile si completarile ulterioare, cu sumele reprezentand taxa de dezvoltare calculata potrivit art. 2 din aceeasi ordonanta.
    2. Declaratia in format hartie tiparit se completeaza inscriindu-se cu majuscule, citet si corect, toate datele prevazute in formular, utilizandu-se pix cu mina de culoare neagra. Daca este posibil, declaratia va fi completata la masina de scris sau la imprimanta.
    ATENTIE: In casutele care raman necompletate nu se va inscrie nici un semn grafic care sa semnifice lipsa datelor (-, x, / etc.), spatiul ramanand gol.
    Formularul se completeaza in doua exemplare:
    - originalul se depune la organul fiscal in a carui raza teritoriala se afla sediul platitorului sau la care acesta este luat in evidenta fiscala, dupa caz;
    - copia se pastreaza de platitor.
    Declaratia in format hartie editat de contribuabili, semnata si stampilata, potrivit legii, va fi insotita de formatul electronic al acesteia, rezultat prin folosirea programului de asistenta pus la dispozitie de Ministerul Finantelor Publice. Declaratia in format electronic va fi transmisa pe discheta 3 1/2 inch, 1.440 MB, compatibila MS-DOS.
    3. In cazul in care platitorul corecteaza declaratia depusa initial, declaratia rectificativa se intocmeste pe acelasi model de formular, inscriindu-se "X" in spatiul special prevazut in acest scop.
    ATENTIE: Sumele inscrise in declaratie nu cuprind diferentele de impozite si taxe stabilite prin actele de control.
    4. Completarea formularului se face astfel:
    Luna: "Nume luna" pentru care se completeaza declaratia se inscrie cu majuscule, iar "Nr. luna" se inscrie cu cifre arabe (de exemplu: Nume luna: FEBRUARIE, Nr. luna: 2).
    Anul pentru care se completeaza declaratia se inscrie cu cifre arabe, cu 4 caractere (de exemplu: 2003).
    Caseta "Nr." nu se completeaza de catre contribuabili.
    A. Datele de identificare ale platitorului
    Adresa - se completeaza adresa sediului platitorului.
    Cod de inregistrare fiscala - se inscrie codul de inregistrare fiscala atribuit platitorului. In cazul in care acesta este platitor de taxa pe valoarea adaugata, codul de inregistrare fiscala va fi precedat de litera "R".
    Cont bancar - se completeaza de catre platitorii care au cont bancar, indiferent de tipul contului.
    B. Denumire indicator
    Datorat pentru perioada de raportare - se completeaza cu suma reprezentand taxa de dezvoltare cuprinsa in tariful energiei electrice si termice, datorata de agentii economici, potrivit reglementarilor in vigoare, pentru perioada de raportare.

    ANEXA 3

    CARACTERISTICILE DE TIPARIRE, MODUL DE DIFUZARE, UTILIZARE SI PASTRARE A FORMULARELOR

    Denumire: Declaratie privind taxa de dezvoltare cuprinsa in tariful energiei electrice si termice
    1. Cod: 14.13.01.14
    2. Format A4/t1
    3. U/M: seturi
    4. Caracteristici de tiparire:
    - se tipareste pe o singura fata
    - se poate utiliza si echipament informatic pentru completarea si editarea declaratiei
    5. Se difuzeaza: gratuit
    6. Se utilizeaza la: declararea taxei de dezvoltare cuprinse in tariful energiei electrice si termice.
    7. Se intocmeste in doua exemplare de toti platitorii taxei de dezvoltare cuprinse in tariful energiei electrice si termice.
    8. Circula: - originalul la organul fiscal competent;
                - copia la platitorul taxei de dezvoltare cuprinse in tariful
                  energiei electrice si termice.
    9. Se arhiveaza: la dosarul fiscal al platitorului taxei de dezvoltare cuprinse in tariful energiei electrice si termice.



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