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ORDIN Nr

ORDIN   Nr. 903 din 21 iunie 2000

privind modificarea modelelor si normelor de intocmire si utilizare a unor formulare si introducerea de noi formulare in activitatea financiara si contabila

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 371 din 10 august 2000


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    Ministrul finantelor,
    in baza atributiilor prevazute de Hotararea Guvernului nr. 447/1997 privind organizarea si functionarea Ministerului Finantelor, cu modificarile ulterioare,
    avand in vedere prevederile art. 4 din Legea contabilitatii nr. 82/1991, republicata,
    emite urmatorul ordin:

    Art. 1
    (1) Se aproba introducerea unor noi formulare comune in activitatea financiara si contabila a persoanelor juridice prevazute la art. 1 din Legea contabilitatii nr. 82/1991, republicata.
    (2) Modelele formularelor prevazute la alin. (1), precum si normele de intocmire si utilizare a acestora sunt prezentate in anexa nr. 1.
    Art. 2
    (1) In vederea inregistrarii in contabilitate a bonurilor fiscale emise de aparatele de marcat electronice fiscale, unitatile emitente vor completa pe versoul acestui bon urmatoarele informatii: denumirea si adresa cumparatorului, codul fiscal al cumparatorului, respectiv codul numeric personal pentru contribuabilii impusi in baza Ordonantei Guvernului nr. 73/1999 privind impozitul pe venit, aplicand stampila unitatii.
    (2) Pentru deducerea taxei pe valoarea adaugata se va proceda in conformitate cu prevederile pct. 10.12 din Normele de aplicare a Ordonantei de urgenta a Guvernului nr. 17/2000 privind taxa pe valoarea adaugata, aprobate prin Hotararea Guvernului nr. 401/2000. In situatia emiterii de facturi fiscale nu mai este obligatorie completarea bonului fiscal cu elementele prevazute la alin. (1).
    Art. 3
    (1) Se aproba modificarea modelelor si normelor de intocmire si utilizare a unor formulare comune privind activitatea financiara si contabila a persoanelor juridice si persoanelor fizice prevazute la art. 1 din Legea contabilitatii nr. 82/1991, republicata, precum si a persoanelor fizice care au calitatea de contribuabil in conformitate cu prevederile Ordonantei Guvernului nr. 73/1999.
    (2) Noile modele ale formularelor prevazute la alin. (1), precum si normele de intocmire si utilizare a acestora sunt prezentate in anexa nr. 2.
    Art. 4
    Incepand cu data de 1 iulie 2000 regimul special al formularului Buletin de schimb valutar, prezentat in anexa nr. 1 la Normele privind efectuarea operatiunilor de schimb valutar cu numerar si substitute de numerar pentru persoane fizice pe teritoriul Romaniei - N.R.V. 2 la Regulamentul Bancii Nationale a Romaniei nr. 3/1997 privind efectuarea operatiunilor valutare, cu modificarile ulterioare, se va asigura in conformitate cu prevederile Hotararii Guvernului nr. 831/1997 pentru aprobarea modelelor formularelor comune privind activitatea financiara si contabila si a normelor metodologice privind intocmirea si utilizarea acestora, respectiv ale art. 2 din Ordinul ministrului finantelor nr. 1.177/1998 privind aplicarea prevederilor art. 1 alin. (4) si alin. (10) paragraful 2 din Hotararea Guvernului nr. 831/1997.
    Art. 5
    Anexele nr. 1 si 2 fac parte integranta din prezentul ordin.
    Art. 6
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                         Ministrul finantelor,
                         Decebal Traian Remes

    ANEXA 1

    ..............................
            (unitatea)
    ..............................
       (sectia, serviciul etc.)

                         LISTA PENTRU PLATI PARTIALE
                     reprezentand .......................
                     pe luna ............................
 _________________________________________________________________________
| Nr.  |  Numele si  |   Venitul   | Impozitul calculat  |  Rest de plata |
| crt. |  prenumele  |  impozabil  |     si retinut      |                |
|______|_____________|_____________|_____________________|________________|
|______|_____________|_____________|_____________________|________________|
|______|_____________|_____________|_____________________|________________|
|______|_____________|_____________|_____________________|________________|
|______|_____________|_____________|_____________________|________________|
|______|_____________|_____________|_____________________|________________|
|______|_____________|_____________|_____________________|________________|

       Conducatorul unitatii,          Conducatorul compartimentului
                                           financiar-contabil,

                                                               Intocmit,

                                                                  14-5-1/d1

    ...........................
          (unitatea)

    ............................
     (sectia, serviciul etc.)

                          LISTA PENTRU PLATI PARTIALE
                    reprezentand .......................
                    pe luna ............................
 _____________________________________________________________________________
|Nr. |Numele si|Venitul  |Venitul |  Total  |Impozitul|Salariul|Salariul|Rest |
|crt.|prenumele|impozabil|curent  |  venit  |calculat |  net   |  net   | de  |
|    |         |calculat |anterior|impozabil|   si    |cuvenit |acordat |plata|
|    |         |anterior |        |         | retinut |        |anterior|     |
|____|_________|_________|________|_________|_________|________|________|_____|
|____|_________|_________|________|_________|_________|________|________|_____|
|____|_________|_________|________|_________|_________|________|________|_____|
|____|_________|_________|________|_________|_________|________|________|_____|
|____|_________|_________|________|_________|_________|________|________|_____|
|____|_________|_________|________|_________|_________|________|________|_____|
|____|_________|_________|________|_________|_________|________|________|_____|
|____|_________|_________|________|_________|_________|________|________|_____|
|____|_________|_________|________|_________|_________|________|________|_____|

        Conducatorul unitatii,            Conducatorul compartimentului
                                                financiar-contabil,

                                                             Intocmit,

                                                                     14-5-1/d2

                         LISTA PENTRU PLATI PARTIALE
                       (Cod 14-5-1/d1 si cod 14-5-1/d2)

    1. Serveste ca:
    - document pentru calculul drepturilor banesti cuvenite salariatilor pentru platile partiale efectuate;
    - document care sta la baza intocmirii statelor de salarii;
    - document justificativ de inregistrare in contabilitate.
    2. Se intocmeste in doua exemplare, ori de cate ori se face o plata partiala in cursul lunii, de compartimentul care are aceasta atributie, pe baza documentelor de evidenta a muncii, a timpului lucrat efectiv, a certificatelor medicale prezentate, si se semneaza de persoana care a calculat platile partiale si a intocmit lista pentru plati partiale.
    Lista pentru plati partiale cod 14-5-1/d1 se intocmeste pentru prima plata partiala, iar Lista pentru plati partiale cod 14-5-1/d2 se intocmeste pentru cea de-a doua plata partiala si urmatoarele.
    3. Circula:
    - la persoanele autorizate sa exercite controlul financiar preventiv si sa aprobe plata (exemplarul 1);
    - la compartimentul financiar-contabil, ca anexa la exemplarul 2 al registrului de casa, pentru inregistrare in contabilitate (exemplarul 1);
    - la compartimentul care a intocmit lista pentru plati partiale, pentru a servi la intocmirea statelor de salarii la sfarsitul lunii (exemplarul 2).
    4. Se arhiveaza:
    - la compartimentul financiar-contabil, ca anexa la exemplarul 2 al registrului de casa (exemplarul 1);
    - la compartimentul care a intocmit lista pentru plati partiale (exemplarul 2).

    ANEXA 2

                           JURNAL PENTRU VANZARI

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    A - cu drept de deducere
    B - fara drept de deducere
    C - Baza de impozitare
    D - Valoarea T.V.A.
 _____________________________________________________________________________
|N | Factura sau documentul  |         |    Scutite    |       |    Vanzari   |
|r.|inlocuitor legal aprobat |         |_______________|       |______________|
|  |_________________________|  Total  |     |din care:|Export | Cota  | Cota |
|c |Data|Nr.|  Cumparatorul  | factura |Total|_________|(T.V.A.|T.V.A. |T.V.A.|
|r |    |   |________________|(inclusiv|     |    |    |cota 0)|   0   | 19%  |
|t.|    |   |Denumirea|Codul | T.V.A.) |     |    |    |       |_______|______|
|  |    |   |         |fiscal|         |     | A  |  B |       | C | D | C |D |
|__|____|___|_________|______|_________|_____|____|____|_______|___|___|___|__|
| 0|  1 | 2 |    3    |   4  |    5    |  6  |  7 |  8 |   9   | 10| 11| 12|13|
|__|____|___|_________|______|_________|_____|____|____|_______|___|___|___|__|
|__|____|___|_________|______|_________|_____|____|____|_______|___|___|___|__|
|__|____|___|_________|______|_________|_____|____|____|_______|___|___|___|__|
|__|____|___|_________|______|_________|_____|____|____|_______|___|___|___|__|
|__|____|___|_________|______|_________|_____|____|____|_______|___|___|___|__|
|__|____|___|_________|______|_________|_____|____|____|_______|___|___|___|__|
|__|____|___|_________|______|_________|_____|____|____|_______|___|___|___|__|
|    TOTAL:                  |         |     |    |    |       |   |   |   |  |
|____________________________|_________|_____|____|____|_______|___|___|___|__|

                Intocmit,                         Verificat,
                                                                     14-6-12/a

                             JURNAL PENTRU VANZARI
                                (Cod 14-6-12/a)

    1. Serveste ca:
    - jurnal auxiliar pentru inregistrarea vanzarilor de valori materiale sau a prestarilor de servicii;
    - document de stabilire lunara a taxei pe valoarea adaugata colectate;
    - document de control al operatiunilor inregistrate in evidenta contabila.
    2. Se intocmeste intr-un exemplar, avand paginile numerotate, in care se inregistreaza zilnic sau lunar, dupa caz, fara stersaturi si spatii libere, elementele necesare pentru determinarea corecta a T.V.A. colectate si datorate.
    Acest jurnal se completeaza pe baza documentelor tipizate comune si specifice (facturi sau documente inlocuitoare) privind vanzarile de valori materiale sau prestarile de servicii.

                          JURNAL PENTRU CUMPARARI

    Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
    A - Baza de impozitare
    B - Valoarea T.V.A.
 _____________________________________________________________________________
|N | Factura sau documentul  |  Total  |            |   Cumparari  |Import cu |
|r.|inlocuitor legal aprobat | factura |            |______________|certificat|
|  |_________________________|(inclusiv|            | Cota  | Cota |    de    |
|c |Data|Nr.|   Vanzatorul   | T.V.A.) |            |T.V.A. |T.V.A.|suspendare|
|r |    |   |________________|         |Neimpozabile|   0   | 19%  |          |
|t.|    |   |Denumirea|Codul |         |            |_______|______|__________|
|  |    |   |         |fiscal|         |            | A | B | A |B |  A  |  B |
|__|____|___|_________|______|_________|____________|___|___|___|__|_____|____|
| 0|  1 | 2 |    3    |   4  |    5    |      6     | 7 | 8 | 9 |10|  11 | 12 |
|__|____|___|_________|______|_________|____________|___|___|___|__|_____|____|
|__|____|___|_________|______|_________|____________|___|___|___|__|_____|____|
|__|____|___|_________|______|_________|____________|___|___|___|__|_____|____|
|__|____|___|_________|______|_________|____________|___|___|___|__|_____|____|
|__|____|___|_________|______|_________|____________|___|___|___|__|_____|____|
|__|____|___|_________|______|_________|____________|___|___|___|__|_____|____|
|__|____|___|_________|______|_________|____________|___|___|___|__|_____|____|
|    TOTAL:                  |         |            |   |   |   |  |     |    |
|____________________________|_________|____________|___|___|___|__|_____|____|

                Intocmit,                         Verificat,

                                                                    14-6-17/b

                           JURNAL PENTRU CUMPARARI
                               (Cod 14-6-17/b)

    1. Serveste ca:
    - jurnal auxiliar pentru inregistrarea cumpararilor de valori materiale sau a prestarilor de servicii;
    - document de stabilire lunara a taxei pe valoarea adaugata deductibile;
    - document de control al operatiunilor inregistrate in evidenta contabila.
    2. Se intocmeste intr-un exemplar, avand paginile numerotate, in care se inregistreaza zilnic, fara stersaturi si spatii libere, elementele necesare pentru determinarea corecta a taxei pe valoarea adaugata deductibile.
    Se intocmeste un jurnal separat pentru cumparari de bunuri si servicii pentru nevoile firmei si separat pentru cumparari de bunuri (marfuri) care se vand ca atare.
    Acest jurnal se completeaza pe baza documentelor tipizate privind cumpararile de valori materiale sau de prestari de servicii.



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COMENTARII la Ordinul 903/2000

Momentan nu exista niciun comentariu la Ordinul 903 din 2000
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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