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ORDIN Nr

ORDIN   Nr. 463 din 14 aprilie 2005

pentru aprobarea termenului si procedurii de aplicare a noilor modele de marcaje, precum si a regimului stocului de marcaje

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN:            MONITORUL OFICIAL  NR. 333 din 20 aprilie 2005


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    In temeiul prevederilor art. 11 alin. (5) din Hotararea Guvernului nr. 208/2005 privind organizarea si functionarea Ministerului Finantelor Publice si a Agentiei Nationale de Administrare Fiscala si ale art. V din Ordonanta de urgenta a Guvernului nr. 24/2005 pentru modificarea si completarea Legii nr. 571/2003 privind Codul fiscal,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Antrepozitarii autorizati si importatorii autorizati de produse accizabile supuse marcarii vor achizitiona de la Compania Nationala "Imprimeria Nationala" - S.A. numai banderole si timbre inseriate si inscriptionate cu elementele prevazute la pct. 26 aferent titlului VII "Accize" din Normele metodologice de aplicare a Legii nr. 571/2003 privind Codul fiscal, aprobate prin Hotararea Guvernului nr. 44/2004, cu modificarile si completarile ulterioare.
    Art. 2
    (1) Timbrele care nu sunt inseriate si numerotate in mod unic, precum si banderolele care nu sunt inseriate si numerotate, dar au inscriptionate cantitatea nominala exprimata in litri de produs continut si concentratia alcoolica, inregistrate in stoc la data de 31 martie 2005 de catre antrepozitarii autorizati pentru productie de produse accizabile supuse marcarii, vor fi declarate organului fiscal competent pentru aprobarea notelor de comanda, pana la data de 20 aprilie 2005, si pot fi utilizate pana la epuizare, dar nu mai tarziu de data de 30 aprilie 2005.
    (2) Stocul de marcaje de natura celor mentionate la alin. (1), inregistrate la data de 30 aprilie 2005, isi pierde valabilitatea dupa aceasta data.
    (3) Stocul de marcaje prevazut la alin. (2) se va inventaria si se va preda spre distrugere Companiei Nationale "Imprimeria Nationala" - S.A. in termen de 15 zile.
    (4) O data cu predarea marcajelor pentru distrugere, antrepozitarii autorizati au obligatia de a prezenta Companiei Nationale "Imprimeria Nationala" - S.A. documentul care atesta virarea in contul acesteia a contravalorii marcajelor respective, stabilita pe baza pretului cu taxa pe valoarea adaugata. De asemenea, antrepozitarii autorizati pentru productie vor suporta cheltuielile legate de operatiunile de distrugere a marcajelor.
    Art. 3
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                      Ministrul finantelor publice,
                              Ionel Popescu



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