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ORDIN Nr

ORDIN   Nr. 46 din 17 ianuarie 2001

pentru aprobarea Instructiunilor privind organizarea evidentei pe platitori persoane fizice si procedura de inchidere si deschidere a evidentei fiscale

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 82 din 16 februarie 2001


SmartCity3


    Ministrul finantelor publice,
    in temeiul art. 109 din Ordonanta Guvernului nr. 11/1996 privind executarea creantelor bugetare, cu modificarile si completarile ulterioare, si al Hotararii Guvernului nr. 18/2001 privind organizarea si functionarea Ministerului Finantelor Publice,
    avand in vedere Ordonanta Guvernului nr. 73/1999 privind impozitul pe venit, cu modificarile si completarile ulterioare,
    emite urmatorul ordin:

    Art. 1
    Se aproba Instructiunile privind organizarea evidentei pe platitori persoane fizice si procedura de inchidere si deschidere a evidentei fiscale, anexa la prezentul ordin.
    Art. 2
    Prevederile prezentului ordin referitoare la organizarea evidentei pe platitori persoane fizice se aplica incepand cu anul 2001, iar procedura de inchidere si deschidere a evidentei fiscale se aplica incepand cu inchiderea evidentei pe anul 2000 si deschiderea evidentei pentru anul 2001.
    Art. 3
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                        Ministrul finantelor publice,
                          Mihai Nicolae Tanasescu

    ANEXA 1

                               INSTRUCTIUNI
privind organizarea evidentei pe platitori persoane fizice si procedura de inchidere si deschidere a evidentei fiscale

    I. Organizarea evidentei pe platitori
    1. Organizarea evidentei pe platitori persoane fizice se realizeaza la nivelul administratiilor financiare, circumscriptiilor fiscale si perceptiilor rurale la care sunt inregistrati contribuabilii, astfel:
    a) organele fiscale in a caror raza teritoriala se afla domiciliul persoanelor fizice romane cu domiciliul in Romania si organele fiscale in a caror raza teritoriala se afla resedinta persoanelor fizice romane fara domiciliu in Romania si a persoanelor fizice straine care desfasoara activitati in Romania, care obtin venituri sub forma de salarii din strainatate, ca urmare a desfasurarii activitatii in Romania, denumite in continuare organe fiscale de domiciliu sau de resedinta, dupa caz;
    b) organele fiscale in a caror raza teritoriala au fost realizate veniturile impozabile, denumite in continuare organe fiscale de sursa, pentru persoanele fizice straine si persoanele fizice romane fara domiciliu in Romania.
    2.1. Evidenta pe platitori se compune din: evidenta tehnico-operativa, evidenta fiscala analitica si evidenta fiscala centralizata.
    2.2. Evidenta tehnico-operativa este constituita din:
    a) registrul privind impozitul pe venitul anual global;
    b) registrul privind veniturile din cedarea folosintei bunurilor;
    c) registrul privind veniturile din activitati independente.
    2.3. Evidenta tehnico-operativa se realizeaza in cadrul fiecarei categorii de venituri si pe fiecare sursa de venit separat pentru persoane fizice straine si persoane fizice romane fara domiciliu in Romania, iar registrul privind veniturile din cedarea folosintei bunurilor se intocmeste distinct pentru bunurile imobile cu destinatia de locuinta.
    2.4. Modelele registrelor sunt prezentate in anexa nr. 1 care face parte integranta din prezentele instructiuni.
    2.5. Evidenta fiscala analitica este organizata pe conturi fiscale personale, conform anexei nr. 2 care face parte integranta din prezentele instructiuni, astfel:
    a) conturi fiscale personale - plati anticipate pentru persoane fizice cu domiciliul in Romania;
    b) conturi fiscale personale - persoane fizice straine si persoane fizice romane fara domiciliu in Romania;
    c) conturi fiscale personale - regularizare impozit pe venitul anual global;
    d) conturi fiscale personale - Ordonanta de urgenta a Guvernului nr. 85/1997;
    e) conturi fiscale personale pentru alte obligatii bugetare ale contribuabilului persoana fizica, conform clasificatiei bugetare.
    2.6. Evidenta fiscala centralizata se realizeaza pe fiecare categorie de venit pe baza clasificatiei bugetare, conform modelului prezentat in anexa nr. 3 care face parte integranta din prezentele instructiuni.
    2.7. In evidenta centralizata se inscriu sumele rezultate din recapitulatia borderourilor documentelor de debitare a obligatiilor bugetare, a borderourilor documentelor de scadere a acestora, precum si sumele operate prin trezoreria statului, pe categorii de venituri.
    3. Conturile fiscale personale - plati anticipate pentru persoane fizice cu domiciliul in Romania - se deschid pentru obligatiile de plata constituite in cursul anului, reprezentand:
    a) plati anticipate pentru venituri din cedarea folosintei bunurilor;
    b) plati anticipate pentru venituri din activitati independente;
    c) venituri sub forma de salarii din strainatate, obtinute de persoanele fizice romane cu domiciliul in Romania care desfasoara activitati in Romania, si, dupa caz, de persoanele fizice romane angajate ale misiunilor diplomatice si ale posturilor consulare acreditate in Romania, pentru platile anticipate efectuate in cursul anului.
    4. Conturile fiscale personale - persoane straine si persoane romane fara domiciliu in Romania - se deschid pentru obligatiile de plata reprezentand platile si diferenta de impozit din definitivarea impunerii anuale pe fiecare categorie de venit:
    a) plati anticipate pentru venituri din cedarea folosintei bunurilor;
    b) plati anticipate pentru venituri din activitati independente;
    c) venituri sub forma de salarii din strainatate, obtinute de persoanele fizice romane fara domiciliu in Romania si de persoanele fizice straine care desfasoara activitati in Romania, obligate sa plateasca impozit pe venituri din salarii conform art. 28 din Ordonanta Guvernului nr. 73/1999, cu modificarile si completarile ulterioare.
    5. Contul fiscal personal - regularizare impozit pe venitul anual global - se deschide inscriind in acesta diferenta de impozit anual ramasa de achitat sau suma reprezentand impozitul anual de restituit, rezultata din decizia de impunere anuala.
    6. Inregistrarea in conturile fiscale personale se efectueaza in cadrul fiecarei categorii de venit si pe fiecare sursa de venit.
    7. Obligatiile de plata se inscriu in evidenta fiscala analitica pentru fiecare contribuabil persoana fizica, pe categorii de venit si in cadrul acesteia pe surse, pe baza urmatoarelor documente, dupa caz:
    a) deciziile de impunere pentru platile anticipate cu titlu de impozit, emise de organele fiscale in a caror raza teritoriala se afla domiciliul contribuabilului persoana fizica, atunci cand veniturile sunt obtinute pe raza acestuia;
    b) deciziile de impunere pentru platile anticipate cu titlu de impozit, emise de organele fiscale de sursa, transmise organelor fiscale de domiciliu, in cazul contribuabililor persoane fizice romane cu domiciliul in Romania;
    c) deciziile de impunere pentru platile anticipate cu titlu de impozit, emise de organele fiscale de sursa pentru persoanele fizice straine si persoanele fizice romane fara domiciliu in Romania;
    d) declaratiile privind veniturile sub forma de salarii din strainatate obtinute de persoanele fizice romane cu domiciliul in Romania care desfasoara activitati in Romania si, dupa caz, de persoanele fizice romane angajate ale misiunilor diplomatice si posturilor consulare acreditate in Romania, depuse de contribuabil la organul fiscal de domiciliu;
    e) declaratiile privind veniturile sub forma de salarii din strainatate obtinute de persoanele fizice romane fara domiciliul in Romania si de persoanele fizice straine care desfasoara activitati in Romania;
    f) decizia de impunere anuala pentru veniturile realizate;
    g) documentele intocmite de organele fiscale privind impunerea din oficiu, insolvabilitatea si prescriptia.
    8.1. Inregistrarea in evidenta fiscala analitica a operatiunilor de stingere a obligatiilor de plata se realizeaza pe baza documentelor privind:
    a) platile efectuate la trezoreria statului in numerar;
    b) platile efectuate prin virament bancar sau prin mandat postal;
    c) nota de compensare in cazul compensarii obligatiilor bugetare;
    d) stingerea obligatiilor bugetare prin alte modalitati prevazute de lege.
    8.2. Inregistrarea in evidenta fiscala a operatiunilor de restituire a sumelor nedatorate se efectueaza pe baza referatului de restituire.
    9. Informatiile referitoare la platile efectuate in contul obligatiilor bugetare ale persoanelor fizice inscrise in evidenta pe platitori, transmise de trezoreria statului pentru a fi operate in evidenta fiscala analitica si centralizata, vor cuprinde:
    a) numarul si data documentului;
    b) codul numeric personal al debitorului;
    c) tipul documentului de plata; vor fi precizate documentele cum sunt: chitanta, ordin de plata, mandat postal;
    d) suma platita si data platii;
    e) categoria de venit, conform clasificatiei bugetare, a obligatiei achitate;
    f) vechimea obligatiei (restante, curente).

    II. Procedura de inchidere si deschidere a evidentei fiscale
    10. Pentru obligatiile de plata ale contribuabililor persoane fizice, stabilite de organele fiscale sau, dupa caz, declarate de contribuabili conform art. 28 din Ordonanta Guvernului nr. 73/1999, cu modificarile ulterioare, organele fiscale vor proceda la inchiderea evidentei fiscale pe platitori pentru anul 2000 si la deschiderea evidentei fiscale pentru anul 2001.
    11. Inchiderea evidentei fiscale a contribuabililor persoane fizice se realizeaza la nivelul administratiilor financiare, circumscriptiilor fiscale si perceptiilor rurale, astfel:
    a) pentru persoanele fizice romane cu domiciliul in Romania, de catre organele fiscale in a caror raza teritoriala se afla domiciliul acestora;
    b) pentru persoanele fizice straine si pentru persoanele fizice romane fara domiciliu in Romania, pentru venituri din activitati independente si din cedarea folosintei bunurilor, de catre organele fiscale in a caror raza teritoriala au fost realizate veniturile impozabile, denumite in continuare organe fiscale de sursa;
    c) pentru persoanele fizice romane fara domiciliu in Romania si pentru persoanele fizice straine care desfasoara activitati in Romania, care obtin venituri sub forma de salarii din strainatate, de organele fiscale in a caror raza teritoriala se afla resedinta acestora.
    12.1. Inchiderea evidentei de platitori pentru impozitul pe venit se gestioneaza separat pentru obligatiile fiscale generate anterior intrarii in vigoare a Ordonantei Guvernului nr. 73/1999 si pentru alte obligatii bugetare pana la data stingerii integrale a acestora.
    12.2. Pentru impozitul pe veniturile liber-profesionistilor, meseriasilor si ale altor persoane fizice independente si asociatiilor familiale (subcapitolul 03.02.01), impozitul pe veniturile din inchirieri, subinchirieri, locatii de gestiune si arendari (subcapitolul 03.02.04), evidentiate in rolurile fiscale ale anului 2000, organele fiscale de sursa vor proceda, in perioada 1 - 31 ianuarie 2001, la inchiderea acestor roluri si la intocmirea listei de ramasita si plusuri la data de 31 decembrie 2000.
    12.3. Cu restantele si plusurile la data de 31 decembrie 2000 se vor deschide conturi noi in anul 2001 intr-o evidenta distincta, conform anexei nr. 2.
    13. Inchiderea evidentei fiscale la data de 31 decembrie 2000 pentru obligatiile rezultate in baza Ordonantei Guvernului nr. 73/1999 se realizeaza pentru obligatiile de plata scadente in cursul anului 2000, reprezentand:
    a) venituri din cedarea folosintei bunurilor;
    b) venituri din activitati independente;
    c) venituri sub forma de salarii din strainatate obtinute de persoanele fizice romane cu domiciliul in Romania care desfasoara activitati in Romania si de persoanele fizice romane angajate ale misiunilor diplomatice si ale posturilor consulare acreditate in Romania;
    d) venituri sub forma de salarii din strainatate, obtinute de persoanele fizice romane fara domiciliu in Romania si de persoanele fizice straine care desfasoara activitati in Romania.
    14.1. In perioada 1 - 31 ianuarie 2001 se va proceda la inchiderea acestor roluri si la intocmirea "listei de restante si plusuri la data de 31 decembrie 2000". Restantele si plusurile la data de 31 decembrie 2000 se inregistreaza in evidenta fiscala a anului 2001, pastrandu-se informatiile cu privire la termenele de plata aferente anului 2000, precum si la majorarile de intarziere aferente fiecarui termen.
    14.2. Soldul obligatiilor privind platile anticipate se determina pe baza obligatiilor inscrise in evidenta fiscala si a platilor efectuate de contribuabili in perioada 1 ianuarie - 31 decembrie 2000.
    15.1. Obligatiile de plata anticipate pentru veniturile obtinute din activitati independente si din cedarea folosintei bunurilor pentru contribuabilii persoane fizice romane cu domiciliul in Romania, precum si platile efectuate de acestia, identificate de organele fiscale de sursa cu ocazia inchiderii evidentei fiscale, care nu au fost transferate pana la data de 31 decembrie 2000, vor fi transmise prin adresa de comunicare, insotita de copia de pe rolul sau de pe contul fiscal personal, organelor fiscale de domiciliu, in perioada 1 - 15 februarie 2001, fara a mai fi inregistrati in evidenta fiscala a anului 2001.
    15.2. Pe baza informatiilor inscrise in adresa de comunicare organul fiscal de domiciliu va proceda la reconstituirea evidentei fiscale a anului 2000.
    15.3. Organele fiscale, in urma operatiunilor efectuate in conditiile pct. 15.1 si 15.2 vor proceda la actualizarea listei de restante si plusuri la data de 31 decembrie 2000, pana la data de 28 februarie 2001.
    16. Pentru anul fiscal 2001 se deschid conturi fiscale personale in conditiile prevazute la pct. 2 - 5. In cazul in care evidenta fiscala se realizeaza informatic conturile fiscale personale se gestioneaza sub forma de "Registrul conturilor fiscale personale" ca functie automata a produsului informatic.
    17. Sumele preluate din evidenta fiscala analitica a anului 2000 si obligatiile de plata restante rezultate din aplicarea dispozitiilor legale in vigoare pana la data de 1 ianuarie 2000 se evidentiaza in anul fiscal 2001 distinct in conturi fiscale personale.

    ANEXA 1
    la instructiuni

    MINISTERUL FINANTELOR PUBLICE
    D.G.F.P.C.F.S. ..................
    Unitatea fiscala ................
    Str. .............. nr. .........
    Localitatea .....................

              Registrul privind impozitul pe venitul anual global

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    A - Nr. crt.
    B - C.N.P.
    C - Nume, prenume contribuabil
    D - anul de impunere
    E - Nr. inregistrare declaratie de venit global si data inregistrarii
    F - Venit anual global
    G - Total obligatii anuale de plati anticipate
    H - Cedarea folosintei bunurilor
    I - Activitati independente
        I1 - comerciale si profesii liberale
        I2 - drepturi de proprietate intelectuala
    J - Pierderi fiscale
    K - Deduceri personale
    L - Venit anual global impozabil
    M - Impozit pe venitul anual global din deciziile anuale de impunere
    N - Diferenta de impozit de plata/de restituit
        (col. 16 - col. 7)/(col. 7 - col. 16)

 Suburbie .............                                                - lei -
 ______________________________________________________________________________
|   |   |   |   |   |   |              din care:           |   |   |   |   |   |
|   |   |   |   |   |   |    ______________________________|   |   |   |   |   |
| A | B | C | D | E | F | G | H |   I    |     Salarii     | J | K | L | M | N |
|   |   |   |   |   |   |   |   |________|_________________|   |   |   |   |   |
|   |   |   |   |   |   |   |   |I1 | I2 |art. 25 |art. 28 |   |   |   |   |   |
|___|___|___|___|___|___|___|___|___|____|________|________|___|___|___|___|___|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |   11   |   12   | 13| 14| 15| 16| 17|
|___|___|___|___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|___|___|___|___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|___|___|___|___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|___|___|___|___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|   |   |   |___|___|___|___|___|___|____|________|________|___|___|___|___|___|
|___|___|___|___|___|___|___|___|___|____|________|________|___|___|___|___|___|

    MINISTERUL FINANTELOR PUBLICE
    D.G.F.P.C.F.S. ..................
    Unitatea fiscala ................
    Str. .............. nr. .........
    Localitatea .....................
                                                                _
 Registrul privind veniturile din cedarea folosintei bunurilor |_| cu destinatia
                                                                   de locuinta
                                                                _
                                                               |_| cu alta
                                                                   destinatie

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    A - anul de impunere
    B - Data inceperii obtinerii venitului
    C - Nr. inregistrare declaratie privind veniturile estimate si data
        inregistrarii
    D - Numarul si data contractului de cedare a folosintei bunurilor
    E - Numarul si data deciziei de impunere*)
    F - Obligatii anuale de plati anticipate

 Suburbie ..................                                         - lei -
 _____________________________________________________________________________
|Nr. |C.N.P.|Nume,       | A| B| C| D| E| F| din care scadente la: |Diferenta |
|crt.|      |prenume     |  |  |  |  |  |  |_______________________|de impozit|
|    |      |contribuabil|  |  |  |  |  |  |15/03|15/06|15/09|15/12|  anual*) |
|____|______|____________|__|__|__|__|__|__|_____|_____|_____|_____|__________|
| 1  |   2  |      3     | 4| 5| 6| 7| 8| 9|  10 |  11 |  12 |  13 |    14    |
|____|______|____________|__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|____|______|____________|__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|____|______|____________|__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|____|______|____________|__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|    |      |            |__|__|__|__|__|__|_____|_____|_____|_____|__________|
|____|______|____________|__|__|__|__|__|__|_____|_____|_____|_____|__________|
    *) Se completeaza atat pentru decizia de impunere plati anticipate cat si pentru decizia de impunere anuala, iar coloana 14 se completeaza pentru persoane fizice straine.

    MINISTERUL FINANTELOR PUBLICE
    D.G.F.P.C.F.S. ..................
    Unitatea fiscala ................
    Str. .............. nr. .........
    Localitatea .....................

            Registrul privind veniturile din activitati independente

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    A - Nr. crt.
    B - C.N.P.
    C - Nume, prenume contribuabil
    D - anul de impunere
    E - Nr. inregistrare declaratie privind veniturile estimate si data
        inregistrarii
    F - Documentul in baza caruia se desfasoara activitatea
        F1 - tip
        F2 - numar si data
    G - Sediu, activitate
    H - Numar si data contract de asociere
    I - Data inceperii obtinerii venitului
    J - Cod activitate
    K - Numarul si data deciziei de impunere*)
    L - Obligatii anuale de plati anticipate
    M - Diferenta impozit anual*)

 Suburbie .............                                                - lei -
 ______________________________________________________________________________
|   |   |   |   |   |     |   |   |   |   |   |     din care scadente la: |    |
|   |   |   |   |   |     |   |   |   |   |   |    _______________________|    |
| A | B | C | D | E |  F  | G | H | I | J | K | L |     |     |     |     |  M |
|   |   |   |   |   |_____|   |   |   |   |   |   |15/03|15/06|15/09|15/12|    |
|   |   |   |   |   |F1|F2|   |   |   |   |   |   |     |     |     |     |    |
|___|___|___|___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
| 1 | 2 | 3 | 4 | 5 | 6| 7| 8 | 9 | 10| 11| 12| 13| 14  |  15 |  16 |  17 | 18 | |___|___|___|___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|___|___|___|___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|___|___|___|___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|___|___|___|___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|  
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|   |   |   |___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
|___|___|___|___|___|__|__|___|___|___|___|___|___|_____|_____|_____|_____|____|
    *) Se completeaza atat pentru decizia de impunere plati anticipate cat si pentru decizia de impunere anuala, iar coloana 18 se completeaza pentru persoane fizice straine.

    ANEXA 2
    la instructiuni

    MINISTERUL FINANTELOR PUBLICE
    D.G.F.P.C.F.S. ..................
    Unitatea fiscala ................
    Str. .............. nr. .........
    Localitatea .....................
                               _
                              |_| plati anticipate pentru persoane fizice cu
                                  domiciliul in Romania;
                               _
                              |_| persoane straine si persoane romane fara
                                  domiciliu in Romania;
     CONT FISCAL PERSONAL      _
                              |_| regularizare impozit pe venit anual global;
   Categoria de venit .......  _
                              |_| Ordonanta de urgenta a Guvernului nr. 85/1997;
                               _
                              |_| pentru alte obligatii bugetare ale
                                  contribuabilului persoana fizica, conform
                                  clasificatiei bugetare.

    Contribuabil: Numele si prenumele ..................
                  C.N.P. ........................

    Semnificatia coloanei din tabelul de mai jos este urmatoarea:
    I - Majorari
 ____________________________________________________________________________
| DOCUMENTE IN BAZA|       DEBITE        |            INCASARI               |
|   CARORA SE FAC  |_____________________|___________________________________|
|   OPERATIUNILE   |Restante   | Curente |Total|Plusuri| Restanta |  Curent  | |__________________|___________|_________|din  |       |__________|__________|
|Denumirea|Nr.|Data|Debite|  I |Debit| I |care:|       |Debit|  I |Debit| I  |
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|    A    | B | C  |   1  |  2 |  3  | 4 |  5  |   6   |  7  |  8 |  9  | 10 |
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|
|_________|___|____|______|____|_____|___|_____|_______|_____|____|_____|____|

    ANEXA 3
    la instructiuni

    MINISTERUL FINANTELOR PUBLICE
    D.G.F.P.C.F.S. ..................
    Unitatea fiscala ................
    Str. .............. nr. .........
    Localitatea .....................

                        EVIDENTA FISCALA CENTRALIZATA
                        Conform clasificatiei bugetare

    Semnificatia coloanelor de mai jos este urmatoarea:
    I - Debit
    II - Majorari

    Categoria de venit .........
 ______________________________________________________________________________
|   DOCUMENTE IN BAZA CARORA   |         DEBITE        |       INCASARI        |
|     SE FAC OPERATIUNILE      |                       |                       |
|______________________________|_______________________|_______________________|
|    Denumirea    | Nr. | Data |  Restant  |  Curent   |  Restant  |  Curent   |
|                 |     |      |___________|___________|___________|___________|
|                 |     |      |  I  | II  |  I  | II  |  I  | II  |  I  | II  |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|        A        |  B  |  C   |  1  |  2  |  3  |  4  |  5  |  6  |  7  |  8  |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|1. Total luna    |     |      |     |     |     |     |     |     |     |     |
|   ianuarie      |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|2. Total luna    |     |      |     |     |     |     |     |     |     |     |
|   februarie     |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|3. Total cumulat |     |      |     |     |     |     |     |     |     |     |
|   28.02 (1 + 2) |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|4. Total luna    |     |      |     |     |     |     |     |     |     |     |
|   martie        |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|5. Total cumulat |     |      |     |     |     |     |     |     |     |     |
|  31.03 (3 + 4)  |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|6. Total luna    |     |      |     |     |     |     |     |     |     |     |
|   aprilie       |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|7. Total cumulat |     |      |     |     |     |     |     |     |     |     |
|   30.04 (5 + 6) |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|8. Total luna mai|     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|9. Total cumulat |     |      |     |     |     |     |     |     |     |     |
|   31.05 (7 + 8) |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|10. Total luna   |     |      |     |     |     |     |     |     |     |     |
|    iunie        |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|11. Total cumulat|     |      |     |     |     |     |     |     |     |     |
|  30.06 (9 + 10) |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|12. Total luna   |     |      |     |     |     |     |     |     |     |     |
|    iulie        |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|13. Total cumulat|     |      |     |     |     |     |     |     |     |     |
|  31.07 (11 + 12)|     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|14. Total luna   |     |      |     |     |     |     |     |     |     |     |
|    august       |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|15. Total cumulat|     |      |     |     |     |     |     |     |     |     |
|  31.08 (13 + 14)|     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|16. Total luna   |     |      |     |     |     |     |     |     |     |     |
|    septembrie   |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|17. Total cumulat|     |      |     |     |     |     |     |     |     |     |
|  30.09 (15 + 16)|     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|18. Total luna   |     |      |     |     |     |     |     |     |     |     |
|    octombrie    |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|19. Total cumulat|     |      |     |     |     |     |     |     |     |     |
|  31.10 (17 + 18)|     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|20. Total luna   |     |      |     |     |     |     |     |     |     |     |
|    noiembrie    |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|21. Total cumulat|     |      |     |     |     |     |     |     |     |     |
|  31.11 (19 + 20)|     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
| _ _ _ _ _ _ _ _ | _ _ | _ _  | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ | _ _ |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|22. Total luna   |     |      |     |     |     |     |     |     |     |     |
|    decembrie    |     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|
|23. Total cumulat|     |      |     |     |     |     |     |     |     |     |
|  31.12 (21 + 22)|     |      |     |     |     |     |     |     |     |     |
|_________________|_____|______|_____|_____|_____|_____|_____|_____|_____|_____|



SmartCity5

COMENTARII la Ordinul 46/2001

Momentan nu exista niciun comentariu la Ordinul 46 din 2001
Comentarii la alte acte
ANONIM a comentat Hotărârea 5 2019
    It’s a privilege to share this to the world. You deserve all the praise that comes to you. DR Amber has been a blessing to me since our encounter on the internet. He alone knows it all. I love him so much for his kindness, care, honesty and his help in the life of everyone that has come in contact with him. If not for DR Amber how would I have been able to survive this hardship. His spell made me a LOTTO MAX winner of 60 Million Dollars making my whole life beautiful and amazing. The numbers he gave me to play the lottery was a life changing number from grass to grace and I want to say I’m forever grateful to him. Thank you sir for being a blessing to the helpless. Anyone reading this that needs help can communicate with DR Amber online for indeed he has no match. Website: amberlottotemple.com OR Email: amberlottotemple@yahoo.com
ANONIM a comentat Ordin 1471 2020
    Bună, sunteți în căutarea unui împrumut de consolidare a datoriilor, împrumuturi negarantate, împrumuturi pentru afaceri, împrumuturi ipotecare, împrumuturi auto, împrumuturi pentru studenți, împrumuturi personale, capital de risc etc! Sunt creditor privat, acord împrumuturi companiilor și persoanelor fizice cu dobânzi mici și rezonabile de 2%. E-mail la: christywalton355@gmail.com
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
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