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ORDIN Nr

ORDIN   Nr. 964 din 12 mai 1998

privind aprobarea Normelor metodologice pentru aplicarea prevederilor Ordonantei Guvernului nr. 68/1997 privind procedura de intocmire si depunere a declaratiilor de impozite si taxe, aprobata si modificata prin Legea nr. 73/1998

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 223 din 18 iunie 1998


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    Ministrul finantelor,
    in baza prevederilor art. 14 din Ordonanta Guvernului nr. 68/1997 privind procedura de intocmire si depunere a declaratiilor de impozite si taxe, aprobata si modificata prin Legea nr. 73/1998, si ale art. 7 din Hotararea Guvernului nr. 447/1997 privind organizarea si functionarea Ministerului Finantelor, cu modificarile ulterioare,
    emite urmatorul ordin:

    Art. 1
    Se aproba Normele metodologice pentru aplicarea prevederilor Ordonantei Guvernului nr. 68/1997 privind procedura de intocmire si depunere a declaratiilor de impozite si taxe, aprobata si modificata prin Legea nr. 73/1998, prezentate in anexa care face parte integranta din prezentul ordin.
    Art. 2
    Directia generala proceduri fiscale si sistem informational pentru veniturile statului, directiile generale ale finantelor publice si controlului financiar de stat judetene si a municipiului Bucuresti, precum si unitatile lor subordonate vor lua masuri pentru aducerea la indeplinire a prevederilor prezentului ordin.
    Art. 3
    Prezentul ordin se va publica in Monitorul Oficial al Romaniei, Partea I.

                    p. Ministrul finantelor,
                    Dan Radu Rusanu,
                    secretar de stat

    ANEXA 1

                         NORME METODOLOGICE
pentru aplicarea prevederilor Ordonantei Guvernului nr. 68/1997 privind procedura de intocmire si depunere a declaratiilor de impozite si taxe, aprobata si modificata prin Legea nr. 73/1998

    1. In caz de inactivitate temporara, anuntata organelor fiscale si inscrisa in registrul comertului potrivit art. 232 alin. (2) din Legea nr. 31/1990 privind societatile comerciale, republicata, depunerea declaratiilor de impozite si taxe poate fi facuta conform unui regim de declarare derogatoriu.
    2. Regimul de declarare derogatoriu consta in depunerea de declaratii de impozite si taxe, astfel:
    a) pentru impozitul pe profit (anual) - prin depunerea declaratiei de impunere pentru anul fiscal expirat, pana la termenul prevazut pentru depunerea bilantului contabil, cu exceptia situatiei in care platitorul obtine, intr-o perioada pentru care este obligat, potrivit legii, sa depuna declaratie, venituri financiare sau exceptionale mai mari de 10.000.000 lei. In acest din urma caz, pentru perioadele in care s-au obtinut aceste venituri, declaratiile vor fi depuse la termenele legale aplicabile regimului normal de declarare;
    b) pentru T.V.A. si accize (anual) - pana la data de 25 ianuarie a anului urmator, pentru anul expirat, cu exceptia situatiei in care platitorul depune cerere de rambursare. In acest din urma caz se aplica prevederile legale privind regimul normal de declarare;
    c) celelalte declaratii de impozite si taxe vor fi depuse la termenele prevazute de legislatia fiscala in vigoare.
    3. Regimul de declarare derogatoriu se aproba de catre organul fiscal in a carui evidenta este inregistrat platitorul, pe baza unei cereri formulate de acesta.
    Cererea poate fi depusa, concomitent cu anuntarea inactivitatii temporare, la organele fiscale, conform prevederilor pct. 1.
    In vederea solutionarii cererii, platitorul este obligat sa depuna dovada inscrierii inactivitatii temporare in registrul comertului.
    4. Regimul de declarare derogatoriu va fi aplicat pentru perioade de inactivitate temporara mai mari de 12 luni consecutive. Obligatiile de declarare aferente activitatii desfasurate anterior se mentin.
    5. Cererea va fi aprobata cu conditia ca platitorul sa nu aiba, la data aprobarii, plati restante catre bugetul de stat.
    Cererea poate fi respinsa si in cazul in care organul fiscal considera, motivat, ca acordarea regimului de declarare solicitat poate conduce la aparitia unor cazuri de evaziune fiscala.
    Organele fiscale care solutioneaza cererea pot conditiona aprobarea acesteia de indeplinirea unor obligatii fiscale rezultate din situatia concreta a platitorului.
    6. Conditiile in care a fost aprobata cererea vor fi comunicate platitorului o data cu aprobarea.
    7. Neindeplinirea conditiilor in care a fost aprobata cererea atrage incetarea regimului de declarare derogatoriu aprobat pentru depunerea declaratiilor, si revenirea la regimul normal.
    8. In cazul in care, in perioada de inactivitate temporara, se obtin orice fel de venituri din exploatare, aprobarea isi inceteaza valabilitatea, iar platitorul este obligat sa reintre, din oficiu, in regimul normal de declarare pentru toate impozitele si taxele datorate.



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COMENTARII la Ordinul 964/1998

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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
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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
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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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