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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

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