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ORDIN Nr

ORDIN   Nr. 928 din 10 iulie 2002

pentru aprobarea Normelor metodologice privind procedura si competentele de acordare a inlesnirilor la plata taxelor judiciare de timbru si a taxelor de timbru pentru activitatea notariala, datorate anticipat prestarii serviciului taxabil

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 527 din 19 iulie 2002


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    Ministrul finantelor publice,
    in temeiul prevederilor art. 21 alin. (1) din Legea nr. 146/1997 privind taxele judiciare de timbru, cu modificarile si completarile ulterioare, ale art. 1 alin. (2) din Ordonanta Guvernului nr. 12/1998 privind taxele de timbru pentru activitatea notariala, aprobata cu modificari prin Legea nr. 122/1998, cu modificarile ulterioare, precum si ale art. 14 alin. (1) din Hotararea Guvernului nr. 18/2001 privind organizarea si functionarea Ministerului Finantelor Publice, cu modificarile si completarile ulterioare,
    emite prezentul ordin.

    Art. 1
    Se aproba Normele metodologice privind procedura si competentele de acordare a inlesnirilor la plata taxelor judiciare de timbru si a taxelor de timbru pentru activitatea notariala, datorate anticipat prestarii serviciului taxabil, prevazute in anexa care face parte integranta din prezentul ordin.
    Art. 2
    La data intrarii in vigoare a prezentului ordin se abroga dispozitiile Ordinului ministrului finantelor publice nr. 1.195/2001 pentru aprobarea Normelor metodologice privind procedura, criteriile si competentele de acordare a inlesnirilor la plata creantelor bugetare administrate de Ministerul Finantelor Publice, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 344 din 28 iunie 2001.
    Art. 3
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                         Ministrul finantelor publice,
                            Mihai Nicolae Tanasescu

    ANEXA 1

                             NORME METODOLOGICE
privind procedura si competentele de acordare a inlesnirilor la plata taxelor judiciare de timbru si a taxelor de timbru pentru activitatea notariala, datorate anticipat prestarii serviciului taxabil

    Art. 1
    In temeiul art. 21 alin. (1) din Legea nr. 146/1997 privind taxele judiciare de timbru, cu modificarile si completarile ulterioare, ale art. 1 alin. (2) din Ordonanta Guvernului nr. 12/1998 privind taxele de timbru pentru activitatea notariala, aprobata cu modificari prin Legea nr. 122/1998, cu modificarile ulterioare, la cererea temeinic justificata a contribuabililor, Ministerul Finantelor Publice, prin organele sale teritoriale, poate acorda scutiri, reduceri, amanari sau esalonari la plata taxelor judiciare de timbru si a taxelor de timbru pentru activitatea notariala, datorate anticipat prestarii serviciului taxabil.
    Art. 2
    (1) Cererile de acordare a inlesnirilor la plata taxelor judiciare de timbru si a taxelor de timbru pentru activitatea notariala se solutioneaza la nivelul directiilor generale ale finantelor publice judetene si a municipiului Bucuresti, indiferent de suma.
    (2) Amanarile la plata se acorda pana cel tarziu la data de 29 decembrie a anului fiscal.
    (3) Esalonarile la plata se acorda pe o perioada de pana la 5 ani si pot incepe cu un termen de gratie de pana la 6 luni, cuprins in perioada de esalonare.
    (4) Cererile de acordare a inlesnirilor la plata taxelor de timbru pentru activitatea notariala, formulate de organele fiscale teritoriale, se solutioneaza la nivelul urmatorului organ ierarhic superior. La nivelul Ministerului Finantelor Publice aceste cereri se solutioneaza prin decizie motivata, emisa sub semnatura directorului general al Directiei generale de politica si legislatie fiscala.
    Art. 3
    (1) Inlesnirile la plata se acorda numai pe baza cererilor motivate ale contribuabililor, depuse dupa cum urmeaza:
    a) pentru taxele judiciare de timbru, cererile de acordare a inlesnirilor la plata, insotite de documentele prevazute la art. 4, se depun, in functie de organul care presteaza serviciul taxabil, la instanta de judecata, la Ministerul Justitiei si, respectiv, la Parchetul de pe langa Curtea Suprema de Justitie, urmand ca aceste institutii sa le transmita pentru solutionare organului fiscal in a carui raza teritoriala isi are sediul sau domiciliul contribuabilul;
    b) in cazul taxelor notariale de timbru, cererile de acordare a inlesnirilor la plata, insotite de documentele prevazute la art. 4, se depun la organul fiscal in a carui raza teritoriala isi are sediul sau domiciliul contribuabilul;
    c) cererile de acordare a inlesnirilor la plata, formulate de cetateni romani cu domiciliul in strainatate, vor fi transmise sau depuse la organul fiscal in a carui raza teritoriala se afla domiciliul ales al acestora in Romania si vor fi insotite de dovada privind cetatenia romana a petentilor, de dovada privind veniturile, obtinuta de la organul fiscal din tara de domiciliu, tradusa in limba romana si legalizata, precum si de alte acte in sprijinul cererii.
    (2) Cetatenii romani cu domiciliul in strainatate pot beneficia de amanari sau de esalonari la plata numai in situatia existentei unui garant cu domiciliul in Romania, care sa faca dovada ca are posibilitatea de a achita suma pentru care se solicita inlesnire la plata si care sa isi asume obligatia de plata printr-un angajament de plata ori printr-un act incheiat in forma autentica.
    (3) Persoanele fizice si juridice straine, care solicita inlesniri la plata, pot beneficia de scutiri sau de reduceri la plata taxelor judiciare de timbru in conditiile prevazute de legislatia cu privire la reglementarea raporturilor de drept international privat.
    (4) Pentru obtinerea inlesnirilor la plata petentii vor formula cerere separata pentru fiecare operatiune taxabila.
    Art. 4
    (1) Cererile de acordare a inlesnirilor la plata vor cuprinde:
    a) elementele de identificare a contribuabilului, respectiv denumirea sau numele acestuia, sediul ori domiciliul, codul unic de inregistrare sau codul numeric personal, numele si calitatea celor care reprezinta contribuabilul in relatiile cu tertii, daca este cazul, suma datorata, precum si felul inlesnirilor solicitate;
    b) motivul solicitarii inlesnirii la plata;
    c) alte elemente in sustinerea cererii.
    (2) Cererile de acordare a inlesnirilor la plata, depuse de persoanele fizice, vor fi insotite de:
    a) acte doveditoare ale veniturilor de care dispun petentii, inclusiv ale membrilor familiei;
    b) declaratie privind copiii, sotul sau sotia aflati in intretinere si copie de pe certificatele de nastere si de stare civila, dupa caz;
    c) copie de pe documentele care atesta eventuala stare de incapacitate de munca;
    d) declaratie pe propria raspundere, din care sa rezulte ca petentii nu dispun de alte venituri decat cele pentru care au depus acte doveditoare;
    e) alte documente in sustinerea cererii de acordare a inlesnirilor la plata.
    (3) Cererile de acordare a inlesnirilor la plata, depuse de persoanele juridice, vor fi insotite de:
    a) copie de pe ultimul bilant contabil depus la organul fiscal teritorial;
    b) situatia privind soldul conturilor de disponibil in lei si in valuta la data depunerii cererii, precum si situatia privind creditele curente si cele nerambursate la scandenta;
    c) copie de pe ultima balanta de verificare;
    d) situatia privind avansurile acordate furnizorilor si vechimea acestora;
    e) situatia privind debitorii conform evidentelor contabile;
    f) situatia privind depozitele bancare constituite;
    g) orice alte elemente si documente considerate utile pentru solutionarea cererii;
    h) alte documente in sustinerea cererii de acordare a inlesnirilor la plata.
    (4) Situatiile prevazute la alin. (3) lit. d), e) si f) se intocmesc de contribuabili pe propria raspundere.
    (5) Cererile de acordare a inlesnirilor la plata, depuse de persoanele fizice care desfasoara activitati independente, precum si de alti contribuabili fara personalitate juridica, trebuie sa fie insotite de:
    a) copie de pe autorizatia de functionare sau de pe actul constitutiv, dupa caz;
    b) date privind situatia economico-financiara a contribuabililor, inclusiv disponibilitatile din conturile bancare;
    c) alte documente in sustinerea cererii.
    (6) Pe langa documentele prevazute la alin. (2), (3) si (5), in functie de natura taxei pentru care se solicita inlesnirea la plata, cererile vor fi insotite si de:
    a) o copie de pe actiunea in justitie, certificata pentru conformitate de catre instanta, si un document eliberat de aceasta, din care sa rezulte partile in proces, cuantumul taxei sau diferentei de taxa datorate si, dupa caz, numarul din registrul prevazut la art. 21 din Legea nr. 146/1997, cu modificarile ulterioare;
    b) confirmarea notarului public asupra serviciului supus taxarii si a cuantumului taxei datorate.
    (7) Cererile de acordare a unor inlesniri la plata se inregistreaza intr-un registru special la organele fiscale teritoriale, separat pentru contribuabili persoane fizice, juridice si alti contribuabili fara personalitate juridica.
    (8) Documentatia intocmita de persoane juridice sau de contribuabili fara personalitate juridica va fi completata de organul fiscal la care sunt inregistrati ca platitori de impozite si taxe cu un referat, care va cuprinde sinteza informatiilor prezentate in documentatie de catre contribuabili, precum si propunerea privind modul de solutionare a cererii.
    (9) Documentatia intocmita de contribuabili persoane fizice va fi completata de organul fiscal la care sunt inregistrati ca platitori de impozite si taxe cu copii de pe extrasele de rol din ultimii 2 ani sau, dupa caz, de pe contul fiscal personal, precum si cu actul constatator intocmit cu ocazia verificarii pe teren a cererii de acordare a inlesnirilor la plata, din care sa rezulte:
    a) situatia starii materiale a contribuabilului (bunuri imobile si mobile ale debitorului si membrilor familiei sale);
    b) posibilitati de incasare a debitului (in cazul solicitarii amanarii sau esalonarii);
    c) alte elemente utile pentru solutionarea cererii;
    d) propunerea de solutionare a cererii.
    (10) Administratiile finantelor publice municipale, orasenesti si comunale vor transmite pentru solutionare cererile contribuabililor, insotite de documentatia aferenta, directiilor generale ale finantelor publice judetene sau a municipiului Bucuresti.
    Art. 5
    (1) La solutionarea cererilor de acordare a inlesnirilor se au in vedere urmatoarele:
    a) lipsa posibilitatii de plata anticipata a taxelor, rezultata din analiza situatiei materiale sau economico-financiare a contribuabililor;
    b) posibilitatea recuperarii sumelor pentru care se propune acordarea amanarii sau esalonarii la plata, inclusiv a majorarilor aferente.
    (2) Pentru analiza si solutionarea cererilor de acordare a inlesnirilor la plata se pot solicita si alte informatii si documente referitoare la contribuabil.
    Art. 6
    Termenul de solutionare a cererilor este de maximum 30 de zile de la data primirii documentatiei complete.
    Art. 7
    Inlesnirile la plata obligatiilor la bugetul de stat se acorda in urmatoarele conditii:
    a) de la data aprobarii cererii de acordare a inlesnirilor la plata, pentru sumele esalonate sau amanate, se datoreaza si se calculeaza majorari conform prevederilor legale, plata acestora efectuandu-se impreuna cu rata respectiva. Pe perioada de gratie acordata la esalonare si pe perioada amanarii la plata majorarile datorate conform legii se achita lunar;
    b) inlesnirile la plata se pot acorda si cu impunerea altor conditii care se considera stimulative pentru incasarea veniturilor bugetare.
    Art. 8
    Daca prin cerere debitorul solicita reducerea sau scutirea la plata, iar din analiza intregii documentatii rezulta ca acordarea unei inlesniri dintre cele mentionate anterior nu este oportuna, se poate acorda, cu acceptul scris al contribuabilului, o alta inlesnire la plata, respectiv amanare sau esalonare.
    Art. 9
    (1) Cererile de acordare a inlesnirilor la plata se solutioneaza prin decizie motivata, emisa sub semnatura directorului general al directiei generale a finantelor publice judetene sau a municipiului Bucuresti. Decizia este definitiva.
    (2) Directiile generale ale finantelor publice judetene si a municipiului Bucuresti vor informa si prestatorii de servicii taxabile asupra modului de solutionare a cererilor de inlesnire la plata.
    Art. 10
    Nerespectarea inlesnirilor la plata, astfel cum au fost acordate, conduce la executarea silita pentru intreaga suma neplatita si la obligatia de plata a majorarilor de intarziere si a penalitatilor de intarziere calculate de la data la care termenul si/sau conditiile nu au fost respectate.
    Art. 11
    Conducerile directiilor generale ale finantelor publice urmaresc permanent tinerea evidentei cererilor de acordare a inlesnirilor la plata, stadiul solutionarii acestora, precum si respectarea termenelor de solutionare in cadrul reglementarilor legale.
    Art. 12
    Cererile de acordare a inlesnirilor la plata, depuse si nesolutionate pana la data intrarii in vigoare a prezentelor norme metodologice, vor fi solutionate conform acestor norme.



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COMENTARII la Ordinul 928/2002

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ANONIM a comentat Legea 166 2014
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER BACK MY TRUE LIFE STORY 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.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 you can reach him via: dromokpo@gmail.com 
ANONIM a comentat OUG 96 2021
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ANONIM a comentat Decretul 1134 2016
    My Dear friends online, My name is Annisa Agung, And I live in Illinois USA, I have to give this miraculous testimony which is so unbelievable until now. I had a problem with my Ex husband 2 years ago, which led to our break up. I was not myself again, I felt so empty inside me, my love and financial situation became worse, until a close friend of mine told me about a spell caster who helped her in the same problem too. His name is Doctor OGEDEGBE. I whatsapp the spell caster and I told him my problem and I did what he asked of me, to cut the long story short. Before I knew what was happening, less than two days ago my husband gave me a call and told me that he was coming back to me. I was so happy to have him back. The most interesting part of the story is that I am pregnant. Thanks to Doctor OGEDEGBE  for saving my marriage and for also saving others' marriage too. Continue your good work, If you are interested to contact the great spell caster email address: dr.ogedegbe6@gmail.com or contact him on whatsapp +2348109374702
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ANONIM a comentat Legea 243 2021
    I'm Rowe Lyndia from USA, i had a nice family; i was married for 11 years to my husband and all of a sudden, another woman came into the picture, the man that used to love me before started picking quarrels with me he was so abusive that when i try to tell him the truth about how i feel and what he is doing is not right for the family, he gets very angry and hits me with any thing he sees around him. but i still loved him with all my heart despite all he has done to me and i wanted him back at all cost. Then he filed for a divorce, my whole life was tearing apart and I didn't know what to do ...... he moved out of the house and abandoned me and the kids. So a very close friend of mine told me about trying a love spell to get my husband back. She also uses Priest Uduebor love spell to get back her divorce husband and told me they are very much happy with their relationship. So she introduced me to the spell caster, at first i was surprised and scared so i decided to give it a try reluctantly.......although i didn't believe in all those things, then when he did the special spells, i was so surprised, after four days my husband came back and was pleading for my forgiveness, he had realized his mistakes, i just couldn't believe it, anyway we are back together now and we are now one big happy family we use to be. I want to tell everyone who is looking for any solution to his or her problem, I advise you to kindly consult this spell caster, he is real, he is powerful and whatever the spell caster tells is what will happen, because all that the spell caster told me came to pass. You can kindly contact him on: his For an immediate response please contact me by. Email ifagbemileke236@gmail.com WhatsApp number (+2349030638317). He also cures all kinds of sickness and such as 1 LOVE SPELL 2 WIN EX BACK 3 FRUIT OF THE WOMB 4 PROMOTION SPELL 5 PROTECTION SPELL 6 BUSINESS SPELL 7 GOOD JOB SPELL 8 HIV AIDS 9 LOTTERY SPELL and COURT CASE SPELL. 10 CANCER 11 STROKE 12 Erectile Dysfunction
ANONIM a comentat OUG 96 2021
    Hello everyone, my name is Elisa Keily I am so overwhelmed with joy all thanks to Dr Raypower spell. my husband left me for another woman few years back and I was very devastated cause I never did anything wrong to him, I was left with my two kid and a job that pays little.i was almost giving up until I saw a testimony online about Dr Raypower and I decided to contact him.i explained my problem to him and he assured me I'll see a positive result after 24hurs, surprisingly my husband came back the day after the spell begging me to forgive him and promised to never leave. My husband has been back for 6 months now and we've never had any issues, am glad I didn't doubt Dr Raypower cause he sure can solve any problems with fast relief you can also contact him for help now Email: Urgentspellcast@gmail.com or Urgentspellcast@yahoo.com Website: https://urgentspellcast.wordpress.com/  WhatsApp: +14243308109
ANONIM a comentat OUG 96 2021
     I want to use this opportunity to thank Dr Ilekhojie who help me to win a large sum. I have been playing the lottery for the past 5 years now and i have never won. Ever since then i have not been able to win and i was so upset and i needed help to win the lottery. so i decided to go online and search for help, there i saw so many good testimony about this man called Great Dr Ilekhojie of how he have cast lucky spell lotto for people to win the lottery. I contacted him also and tell him i want to win a lottery, he cast a spell for me which i use and i play and won a large amount in dollars. I am so grateful to this man. Just in-case you also need him to help you win, you can contact him through his email: gethelp05@gmail.com and send him a direct message on +2348147400259
ANONIM a comentat OUG 96 2021
    Hello everyone, I want to let the whole world know how Dr. Wale has restored my broken relationship with Wayne. We have been together for 3 years and he told me that he doesn’t love me like he used to. Things have not been good for about 4 months and he ended this about 2 weeks ago. I was miserable and just didn't want to go on anymore. I did text him right after this but he didn’t even respond to me. One day I was searching for a way to get him back on the Internet when I saw a post of a lady testifying of how a love spell caster called Dr. Wale helped her to get back her ex, I was so desperate to get mine back so I messaged him and explained my situation to him and he instructed me to do somethings which I did and 24 hours later my boyfriend Wayne came back kneeling and begging for my forgiveness and I forgive him and our relationship was back to normal again, if your Ex broke up with you or you have any problem then you problem has come to an end because Dr. Wale can solve all marriage and relationship problems. If you need his urgent help WhatsApp/Text him: +1(978) 406-9575 or Email: everlastingspellcast@gmail.com or view his website: https://everlastingspellcaster.website2.me/contact
ANONIM a comentat Decizia 2 2007
    GET YOUR EX LOVER BACK.VIA: dromokpo@gmail.com This is my testimony of life that I will tell everyone. I have been married for 25 years Another woman had a spell to get me away from my lover, My husband left me and the children and we suffered for 2 years until I saw post about where this man Dr Omokpo has helped so many people recover their broken marriages and relationships   to get their ex lovers back. I decided to send him a message about my broken marriage and family  about how my husband left me and  for him to help me bring back my loving husband home, This great man told me what to do and I followed him as he instructed. After 48 hours, as he told me, I saw a car enter the compound. I was shocked when I saw my husband. As I share my testimony with you my husband came back to me and the kids and that's why I'm happy to put all of you to meet this man for solutions to your problem and bring your lover back to you and mend your broken marriage or your relationship restored back to happiness as you wished. Contact this great man via: dromokpo@gmail.com
ANONIM a comentat Decizia 2 2007
    GET YOUR EX LOVER BACK.VIA: dromokpo@gmail.com This is my testimony of life that I will tell everyone. I have been married for 25 years Another woman had a spell to get me away from my lover, My husband left me and the children and we suffered for 2 years until I saw post about where this man Dr Omokpo has helped so many people recover their broken marriages and relationships   to get their ex lovers back. I decided to send him a message about my broken marriage and family  about how my husband left me and  for him to help me bring back my loving husband home, This great man told me what to do and I followed him as he instructed. After 48 hours, as he told me, I saw a car enter the compound. I was shocked when I saw my husband. As I share my testimony with you my husband came back to me and the kids and that's why I'm happy to put all of you to meet this man for solutions to your problem and bring your lover back to you and mend your broken marriage or your relationship restored back to happiness as you wished. Contact this great man via: dromokpo@gmail.com
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