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ORDIN Nr

ORDIN   Nr. 49 din 12 ianuarie 2000

privind modificarea Ordinului ministrului finantelor nr. 1.313/1999 pentru aprobarea modelului si continutului formularelor de declarare a obligatiilor de plata la bugetul de stat datorate de persoanele juridice

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 31 din 27 ianuarie 2000


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    Ministrul finantelor,
    in temeiul art. 2 alin. (2) si (3) din Ordonanta Guvernului nr. 68/1997 privind procedura de intocmire si depunere a declaratiilor de impozite si taxe, republicata, si al art. 12 alin. (1) din Hotararea Guvernului nr. 447/1997 privind organizarea si functionarea Ministerului Finantelor, cu modificarile si completarile ulterioare,
    avand in vedere prevederile art. I din Ordonanta de urgenta a Guvernului nr. 215/1999 privind modificarea si completarea unor reglementari referitoare la taxa pe valoarea adaugata,
    emite urmatorul ordin:

    Art. 1
    Anexele nr. 7a) si 7b) la Ordinul ministrului finantelor nr. 1.313/1999 pentru aprobarea modelului si continutului formularelor de declarare a obligatiilor de plata la bugetul de stat datorate de persoanele juridice, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 630 din 24 decembrie 1999, se inlocuiesc cu anexele nr. 1 si 2 la prezentul ordin.
    Art. 2
    Directia proceduri fiscale si asistarea contribuabililor, Directia impozite indirecte, Directia generala dezvoltare institutionala si resurse umane, precum si directiile generale ale finantelor publice si controlului financiar de stat judetene, respectiv a municipiului Bucuresti, vor aduce la indeplinire prevederile prezentului ordin.
    Art. 3
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                            Ministrul finantelor,
                            Decebal Traian Remes

    ANEXA 1
    [Anexa nr. 7a) la Ordinul nr. 1.313/1999]

    Legenda:
    - xxxx - semnifica spatiu hasurat

 _____________________________________________________________________________
|  _______   |            DECONT                |Nr. Inreg. _________________ |
| /   MF   \ |privind taxa pe valoarea adaugata |                             |
|| ROMANIA  ||  pentru luna: ..... anul: ...... |Din data de: _______________ |
| \________/ |                                  |         Loc rezervat pentru |
|            |                                  |            unitatea fiscala |
|____________|__________________________________|_____________________________|
   DATE DE IDENTIFICARE A PLATITORULUI
 _____________________________________________________________________________
|Denumirea platitorului de   |                                                |
|TVA                         |                                                |
|____________________________|________________________________________________|
|Codul fiscal al platitorului|                |Luat in evidenta|              |
|de TVA                      |                |incepand cu data|              |
|                            |                |de (ZZ/LL/AA)   | ___/___/____ |
|____________________________|________________|________________|______________|
|Judetul/sectorul |            |Localitatea|                                  |
|_________________|____________|___________|__________________________________|
|Strada |                      |Numar      |     |Bloc|   |Scara|    |Ap.|    |
|_______|______________________|___________|_____|____|___|_____|____|___|____|
|Cod postal       |            |Sector     |     |Tel:|         |Fax:|        |
|_________________|____________|___________|_____|____|_________|____|________|
===============================================================================
 _____________________________________________________________________________
|TAXA PE VALOAREA ADAUGATA COLECTATA                                  - lei - |
|_____________________________________________________________________________|
| Denumirea indicatorilor                                 Valoare     TVA     |
|_____________________________________________________________________________|
| 1| Vanzari in tara          Cota 19%                | 1|           |        |
|__|__________________________________________________|__|___________|________|
| 2| Regularizari                                     | 2|           |        |
|__|__________________________________________________|__|___________|________|
| 3| Export                                           | 3|           |  xxxx  |
|__|__________________________________________________|__|___________|________|
| 4| Scutite cu drept de deducere                     | 4|           |  xxxx  |
|__|__________________________________________________|__|___________|________|
| 5| Scutite fara drept de deducere                   | 5|           |  xxxx  |
|__|__________________________________________________|__|___________|________|
| 6| TOTAL [(1)+(2)+(3)+(4)+(5)]                      | 6|           |        |
|__|__________________________________________________|__|___________|________|
| 7| PRO RATA                                         | 7|     % |
|__|__________________________________________________|__|_______|
 TAXA PE VALOAREA ADAUGATA DEDUCTIBILA                                - lei -
 _____________________________________________________________________________
| Denumirea indicatorilor                                 Valoare      TVA    |
|_____________________________________________________________________________|
| 8| Cumparari pentru nevoile                         | 8|           |        |
|  | agentului economic                  Cota 19%     |  |           |        |
|__|__________________________________________________|__|___________|________|
| 9| Regularizari                                     | 9|           |        |
|__|__________________________________________________|__|___________|________|
|10| TVA DEDUCTIBILA [(8)+(9)]                        |10|   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|11| TVA DE DEDUS [(10)*(7)/100]                      |11|   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|12| Cumparari supuse criteriilor specifice de        |12|           |        |
|  | exercitare a dreptului de deducere               |  |           |        |
|__|__________________________________________________|__|___________|________|
|13| Cumparari scutite de TVA                         |13|           |  xxxx  |
|__|__________________________________________________|__|___________|________|
|14| TOTAL TVA DE DEDUS [(11)+(12)]                   |14|   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|15| TOTAL [(8)+(9)+(12)+(13)]                        |15|           |  xxxx  |
|__|__________________________________________________|__|___________|________|
|16| TVA de plata pentru luna de raportare [(6)-(14)] |16|   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|17| TVA de rambursat pentru luna de raportare        |17|           |        |
|  | [(14)-(6)]                                       |  |   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|18| SUMA DE RAMBURSAT DIN LUNA PRECEDENTA CELEI DE   |18|           |        |
|  | RAPORTARE                                        |  |   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|19| SUMA DE PLATA DIN LUNA PRECEDENTA CELEI DE       |19|           |        |
|  | RAPORTARE                                        |  |   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|20| Suma pentru care s-a aprobat rambursarea sau     |20|           |        |
|  | compensarea in luna de raportare                 |  |   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|21| Suma platita in luna de raportare                |21|   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|22| TVA compensata                                   |22|   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|23| TVA efectiv restituita cumparatorilor straini    |23|   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|24| Bonificatie pentru plata in termenul legal       |24|   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|25| TVA RAMASA DE PLATA                              |25|           |        |
|  | [(16)+(19)-(17)-(18)+(20)-(21)+(22)-(23)-(24)]   |  |   xxxx    |        |
|__|__________________________________________________|__|___________|________|
|26| TVA RAMASA DE RAMBURSAT                          |26|           |        |
|  | [(17)+(18)-(16)-(19)-(20)+(21)-(22)+(23)+(24)]   |  |   xxxx    |        |
|__|__________________________________________________|__|___________|________|

    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  |
                                         |_________________________|

    ANEXA 2
    [Anexa nr. 7b) la Ordinul nr. 1.313/1999]

                                INSTRUCTIUNI
pentru completarea formularului "Decont privind taxa pe valoarea adaugata"

    Se completeaza lunar de agentii economici care sunt inregistrati la organele fiscale ca platitori de taxa pe valoarea adaugata.
    Agentii economici care conduc evidenta contabila, potrivit legii, pentru operatiunile realizate pe baza de contracte de asociere vor declara inclusiv datele si informatiile privind taxa pe valoarea adaugata rezultata din astfel de operatiuni.
    In conformitate cu prevederile Ordonantei de urgenta a Guvernului nr. 215/1999 privind modificarea si completarea unor reglementari referitoare la taxa pe valoarea adaugata, incepand cu data de 1 ianuarie 2000 se aplica cota unica de taxa pe valoarea adaugata de 19% .

    Taxa pe valoarea adaugata colectata
    - Randul 1 - se preiau totalurile coloanelor 12 si 13 din Jurnalul pentru vanzari cod 14 - 6 - 12/a), precum si operatiunile asimilate livrarilor potrivit legii, centralizate in borderoul cuprinzand operatiunile asimilate livrarilor de bunuri si prestarilor de servicii, aprobat prin Ordinul ministrului finantelor nr. 516/1998.
    - Randul 2 - se vor evidentia sumele rezultate din corectarea datelor din deconturile anterioare, precum si sumele aferente operatiunilor neexigibile existente in sold la finele lunii anterioare, care au devenit exigibile in luna pentru care se intocmeste decontul. Nu se admit intocmirea si depunerea decontului rectificativ pentru corectarea datelor din deconturile anterioare.
    - Randul 3 - se vor inscrie operatiunile de export inregistrate la coloana 9 din Jurnalul pentru vanzari.
    Agentii economici autorizati sa desfasoare activitatea de restituire a taxei pe valoarea adaugata cumparatorilor straini vor inscrie comisionul perceput pentru aceasta activitate la randul 3.
    - Randul 4 - se vor evidentia operatiunile scutite cu drept de deducere, inscrise in coloana 7 din Jurnalul pentru vanzari.
    - Randul 5 - se vor evidentia operatiunile scutite fara drept de deducere, inscrise in coloana 8 din Jurnalul pentru vanzari.
    - Randurile 1 - 5 - nu se cuprind sumele care, potrivit legii, nu intra in baza de impozitare, inclusiv suma reprezentand contributia la Fondul special al drumurilor publice.

    Pro rata
    - Randul 7 - se inscrie pro rata determinata potrivit normelor legale in vigoare.

    Taxa pe valoarea adaugata deductibila
    - Randul 8 - se va prelua totalul coloanelor 9 si 10 din Jurnalul pentru cumparari cod 14 - 6 - 17/b).
    - Randul 9 - se vor evidentia sumele rezultate din corectarea datelor din deconturile anterioare depuse la organele fiscale, precum si sumele aferente operatiunilor neexigibile existente in sold la finele lunii anterioare si care au devenit exigibile in luna pentru care se intocmeste decontul. Nu se admit intocmirea si depunerea decontului rectificativ pentru corectarea datelor din deconturile anterioare.
    - Randul 11 - se va inscrie suma rezultata dupa aplicarea pro ratei, determinata potrivit prevederilor legale in vigoare, asupra sumei inscrise la randul 10 din decont.
    - Randul 12 - se vor evidentia cumpararile destinate realizarii de bunuri si servicii scutite cu drept de deducere, cumpararile nesupuse pro ratei potrivit criteriilor specifice de exercitare a dreptului de deducere la agentii economici care realizeaza si operatiuni scutite fara drept de deducere.
    - Randul 13 - se va prelua totalul coloanei 6 din Jurnalul pentru cumparari, reprezentand bunurile si serviciile achizitionate de la neplatitorii de T.V.A., precum si cele care nu au legatura directa cu activitatea agentului economic.

    Taxa pe valoarea adaugata datorata sau de recuperat la/de la bugetul de stat
    - Randul 18 - se va prelua suma prevazuta la randul 26 din decontul lunii precedente celei de raportare.
    - Randul 19 - se va prelua suma prevazuta la randul 25 din decontul lunii precedente celei de raportare.
    - Randul 20 - se vor inscrie sumele pentru care in luna pentru care se face raportarea s-a primit aprobarea rambursarii sau compensarii cu alte impozite si taxe datorate bugetului de stat, conform art. 21 lit. b) si c) din Ordonanta Guvernului nr. 3/1992 privind taxa pe valoarea adaugata, astfel cum a fost modificat prin Ordonanta de urgenta a Guvernului nr. 215/1999.
    - Randul 21 - se va inscrie totalul platilor efectuate pentru debitele restante si curente de la data depunerii decontului anterior pana la data depunerii prezentului decont.
    - Randul 22 - se va inscrie suma reprezentand taxa pe valoarea adaugata de achitat la bugetul de stat in luna de raportare, compensata in aceeasi perioada din suma de rambursat prevazuta in decontul de taxa pe valoarea adaugata depus la organul fiscal, aferent lunii precedente, in cazurile stabilite prin norme legale in vigoare.
    - Randul 23 - se vor inscrie sumele reprezentand taxa pe valoarea adaugata efectiv restituita cumparatorilor straini de catre agentii economici autorizati sa desfasoare activitatea de restituire.
      Randul 24   se va inscrie suma reprezentand bonificatia de 5% calculata conform prevederilor art. 4 din Ordonanta de urgenta a Guvernului nr. 11/1999 privind acordarea de facilitati fiscale agentilor economici, aprobata si modificata prin Legea nr. 134/1999.
    Sumele inscrise la randul 25, respectiv la randul 26, corespund cu soldul contului 4423 "T.V.A. de plata", respectiv cu soldul contului 4424 "T.V.A. de recuperat", dupa caz.



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COMENTARII la Ordinul 49/2000

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ANONIM a comentat Hotărârea 5 2019
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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
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    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
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ANONIM a comentat Decizia 2 2007
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