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A modificat:
Articolul 1 din actul Ordonanţa 14 1992 modifica articolul 5 din actul Legea 54 1992
Articolul 1 din actul Ordonanţa 14 1992 modifica articolul 3 din actul Legea 40 1992
Articolul 1 din actul Ordonanţa 14 1992 abrogă articolul 6 din actul Hotărârea 804 1991
Articolul 1 din actul Ordonanţa 14 1992 modifica articolul 12 din actul Hotărârea 779 1991
Articolul 1 din actul Ordonanţa 14 1992 abrogă articolul 4 din actul Hotărârea 679 1991
Articolul 1 din actul Ordonanţa 14 1992 modifica Hotărârea 251 1991
Articolul 1 din actul Ordonanţa 14 1992 abrogă articolul 12 din actul Legea 32 1991
Articolul 1 din actul Ordonanţa 14 1992 modifica articolul 5 din actul Hotărârea 1222 1990
Articolul 1 din actul Ordonanţa 14 1992 abrogă articolul 33 din actul Legea 25 1981
Articolul 1 din actul Ordonanţa 14 1992 abrogă articolul 23 din actul Legea 2 1977
Articolul 1 din actul Ordonanţa 14 1992 modifica articolul 9 din actul Decretul 425 1972
Articolul 1 din actul Ordonanţa 14 1992 modifica articolul 48 din actul Decretul 471 1971
Articolul 1 din actul Ordonanţa 14 1992 abrogă articolul 7 din actul Decretul 27 1970
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ORDONANTA Nr

ORDONANTA   Nr. 14 din 17 august 1992

privind modificarea nivelului majorarilor de intirziere datorate pentru neplata in termen a veniturilor cuvenite bugetului

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 209 din 26 august 1992


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    In temeiul art. 107 alin. (3) din Constitutia Romaniei si al Legii nr. 81/1992,

    Guvernul Romaniei emite urmatoarea ordonanta:

    Art. 1
    Majorarile de intirziere datorate pentru neplata la termenele stabilite, prin actele normative in vigoare, a impozitelor, taxelor si a altor venituri cuvenite bugetului statului sau bugetelor locale, precum si a primelor de asigurare prin efectul legii, se stabilesc la 0,3% pentru fiecare zi de intirziere.
    Calculul majorarilor de intirziere se face din ziua imediat urmatoare celei in care expira termenul legal de plata si pina in ziua platii inclusiv.
    Pentru perioadele in care s-au aprobat, in conditiile legii, aminari sau esalonari la plata a sumelor prevazute in alin. 1 nu se datoreaza majorari de intirziere.
    Art. 2
    Prevederile prezentei ordonante se aplica incepind cu data de 1 septembrie 1992, data de la care se abroga dispozitiile din actele normative mentionate in anexa, precum si orice alte dispozitii contrare, cu exceptia prevederilor Hotaririi Guvernului nr. 673/1991 privind tariful vamal de import al Romaniei si ale Hotaririi Guvernului nr. 227/1992 privind taxele pentru cererile de brevete de inventie si pentru brevetele de inventie.

                 PRIM-MINISTRU
               THEODOR STOLOJAN

                       Contrasemneaza:
                       Ministrul economiei
                       si finantelor,
                       George Danielescu

                       Ministrul bugetului,
                       veniturilor statului si
                       controlului financiar,
                       Florian Bercea

    ANEXA 1

                                  LISTA
                       reglementarilor care se abroga

    1. Art. VII din Decretul nr. 27/1970 privind modificarea unor prevederi legale la impozite si taxe, precum si la primele de asigurare.
    2. Art. 48 alin. 1 din Decretul nr. 471/1971 cu privire la asigurarile de stat.
    3. Art. 9 alin. 2 din Decretul nr. 425/1972 privind impozitul pe beneficiile societatilor mixte constituite in Romania.
    4. Art. 1 din H.C.M. nr. 113/1974 privind cuantumul majorarilor de intirziere si stabilirea termenelor de plata pentru sumele datorate bugetului de stat potrivit dispozitiilor legale.
    5. Art. 23 din Legea nr. 2/1977 privind impozitul agricol.
    6. Art. 33 din Legea nr. 25/1981 privind impozitele si taxele locale.
    7. Art. 5 alin. 2 din Hotarirea Guvernului nr. 1222/1990 privind regimul impozitelor si taxelor aplicabile reprezentantelor din Romania ale societatilor comerciale sau organizatiilor economice straine, precum si drepturile si obligatiile legate de salarizarea personalului roman.
    8. Pct. IV alin. 4 din anexa la Hotarirea Guvernului nr. 251/1991 privind instituirea taxei pentru folosirea terenurilor in alte scopuri decit pentru productia vegetala, agricola sau silvica.
    9. Art. 12 din Legea nr. 32/1991 privind impozitul pe salarii.
    10. Art. 6 din Hotarirea Guvernului nr. 804/1991 privind impozitul pe profit.
    11. Art. 4 din Hotarirea Guvernului nr. 679/1991 privind impozitul pe spectacole.
    12. Art. 12 alin. 2 si 3 din Hotarirea Guvernului nr. 779/1991 privind impozitul pe circulatia marfurilor si accizelor.
    13. Art. 3 alin. 2 din Legea nr. 40/1992 privind stabilirea impozitului pe dividende la societatile comerciale.
    14. Art. 5 alin. 2 din Legea nr. 54/1992 privind impozitul pe sumele obtinute din vinzarea activelor societatilor comerciale cu capital de stat.



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Alte acte pe aceeaşi temă cu Ordonanţa 14/1992
Legea 54 1992
privind impozitul pe sumele obtinute din vinzarea activelor societatilor comerciale cu capital de stat
Legea 40 1992
privind stabilirea impozitului pe dividende la societatile comerciale
Hotărârea 804 1991
privind impozitul pe profit
Hotărârea 779 1991
privind impozitul pe circulatia marfurilor si accizele
Hotărârea 679 1991
privind impozitul pe spectacole
Hotărârea 251 1991
privind instituirea taxei pentru folosirea terenurilor in alte scopuri decit pentru productia vegetala, agricola sau silvica
Legea 32 1991
privind impozitul pe salarii
Hotărârea 1222 1990
privind regimul impozitelor si taxelor aplicabile reprezentantelor din Romania ale societatilor comerciale sau organizatiilor economice straine, precum si drepturile si obligatiile legate de salarizarea personalului roman
Legea 25 1981
privind impozitele si taxele locale
Legea 2 1977
privind impozitul agricol
Decretul 425 1972
privind impozitul pe beneficiile societatilor mixte constituite in Republica Socialista Romania
Decretul 471 1971
cu privire la asigurarile de stat
Decretul 27 1970
privind modificarea unor prevederi legale referitoare la impozite si taxe, precum si la primele de asigurare
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