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ORDONANTA Nr

ORDONANTA   Nr. 24 din 26 iulie 2001

privind impunerea microintreprinderilor

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 472 din 17 august 2001


SmartCity3


    In temeiul prevederilor art. 107 din Constitutia Romaniei si ale art. 1 pct. II.1 din Legea nr. 324/2001 privind abilitarea Guvernului de a emite ordonante,

    Guvernul Romaniei adopta prezenta ordonanta.

    Art. 1
    (1) Sunt obligate la plata unui impozit aplicat asupra veniturilor obtinute din orice sursa persoanele juridice, denumite in continuare microintreprinderi, care indeplinesc cumulativ, la data de 31 decembrie a anului precedent, urmatoarele conditii:
    a) sunt producatoare de bunuri materiale, presteaza servicii sau/si desfasoara activitate de comert;
    b) au pana la 9 salariati;
    c) au realizat venituri reprezentand echivalentul in lei de pana la 100.000 euro inclusiv;
    d) au capital integral privat.
    (2) Persoanele juridice infiintate in cursul unui an fiscal beneficiaza de prevederile prezentei ordonante daca indeplinesc conditiile prevazute la alin. (1) la sfarsitul anului respectiv.
    (3) Nu intra sub incidenta prevederilor prezentei ordonante bancile, societatile de asigurare si reasigurare, societatile de investitii, societatile de administrare a investitiilor si societatile de depozitare, societatile de intermediere de valori mobiliare si societatile cu activitate exclusiva de comert exterior.
    (4) Dovada indeplinirii conditiei privind numarul de salariati se elibereaza de catre directiile de munca si solidaritate sociala judetene, respectiv a municipiului Bucuresti.
    (5) Pentru incadrarea in cerinta privind nivelul veniturilor se au in vedere datele financiar-contabile din balanta de verificare pentru luna decembrie a anului anterior sau datele financiare din contul de profit si pierderi pentru microintreprinderi.
    (6) In cazul in care in cursul anului fiscal una dintre conditiile impuse nu mai este indeplinita, contribuabilul are obligatia de a pastra pentru anul fiscal respectiv regimul de impozitare stabilit de prezenta ordonanta, fara posibilitatea de a reveni din anul urmator la acest mod de impunere, chiar daca ulterior indeplineste conditiile mentionate la alin. (2) al art. 1.
    Art. 2
    Persoanele juridice care sunt supuse acestui regim de impunere nu mai calculeaza si nu platesc impozit pe profit conform prevederilor Ordonantei Guvernului nr. 70/1994 privind impozitul pe profit, republicata, cu modificarile si completarile ulterioare.
    Art. 3
    (1) Microintreprinderile vor organiza si vor conduce evidenta financiar-contabila in conformitate cu metodologia aprobata prin ordin al ministrului finantelor publice.
    (2) Microintreprinderile care efectueaza livrari de bunuri sau prestari de servicii direct catre populatie, pentru care nu se emit facturi, sunt obligate sa utilizeze aparate de marcat electronice fiscale, potrivit legii.
    Art. 4
    (1) Perioada impozabila este anul fiscal, care corespunde anului calendaristic.
    (2) In situatia in care un contribuabil se infiinteaza, se reorganizeaza prin divizare si fuziune in cursul anului fiscal, perioada impozabila este perioada din anul fiscal pentru care contribuabilul a existat.
    Art. 5
    (1) Impozitul se calculeaza prin aplicarea cotei de 1,5% asupra sumei totale a veniturilor trimestriale obtinute din orice sursa, respectiv asupra veniturilor inscrise in contul de profit si pierderi pentru microintreprinderi.
    (2) In cazul in care se achizitioneaza case de marcat cota de impozit se aplica asupra veniturilor totale din care se scade valoarea acestora, in conformitate cu documentul justificativ, in luna inregistrarii achizitiei.
    Art. 6
    (1) Microintreprinderile care desfasoara activitate producatoare de bunuri materiale si/sau presteaza servicii si care efectueaza investitii din profit, in active corporale si necorporale amortizabile, definite potrivit Legii nr. 15/1994 privind amortizarea capitalului imobilizat in active corporale si necorporale, republicata, cu modificarile ulterioare, destinate activitatilor pentru care contribuabilul este autorizat, beneficiaza de scaderea acestora din impozitul datorat. Suma reducerii nu poate depasi impozitul datorat pe intregul an fiscal.
    (2) Pentru investitiile care nu sunt finalizate in anul fiscal curent deducerea se acorda proportional cu valoarea lucrarilor realizate efectiv in baza unei situatii partiale de lucrari.
    (3) Investitiile realizate vor ramane in patrimoniul microintreprinderilor cel putin o perioada egala cu jumatate din durata normala de functionare a acestora. In caz contrar, impozitul se recalculeaza pentru perioada in care microintreprinderea a beneficiat de prevederile alin. (1) si se varsa la bugetul de stat impreuna cu majorarile de intarziere aferente.
    Art. 7
    (1) Microintreprinderile vor beneficia de reducerea impozitului in proportie de 20% in cazul in care creeaza noi locuri de munca, daca se asigura cresterea numarului mediu scriptic anual cu cel putin 10% fata de anul financiar precedent.
    (2) Prevederile alin. (1) se aplica cu respectarea cumulativa a urmatoarelor conditii:
    a) reducerea impozitului se aplica pe perioada in care forta de munca nou-angajata ramane in intreprindere si nu se fac alte disponibilizari;
    b) forta de munca nou-angajata este de cel putin 10% din forta de munca existenta in intreprindere in momentul angajarii;
    c) personalul trebuie sa fie angajat cu contract individual de munca.
    (3) Fac exceptie de la prevederile alin. (2) pensionarea si desfacerea contractelor de munca ca urmare a savarsirii unor acte de indisciplina, potrivit legii.
    (4) Reducerea se calculeaza incepand cu luna in care sunt indeplinite conditiile prevazute la alin. (2).
    Art. 8
    (1) Plata impozitului se face in lei, trimestrial, pana la data de 25 inclusiv a primei luni din trimestrul urmator.
    (2) Impozitul calculat conform dispozitiilor art. 5 se inscrie in formularul M.F. cod 14.13.01.01 "Declaratie privind obligatiile de plata la bugetul de stat", randul 19 - "Impozit pe veniturile microintreprinderilor".
    Art. 9
    Pentru neplata la termen a impozitului stabilit conform dispozitiilor art. 5 se datoreaza majorari de intarziere stabilite potrivit Ordonantei Guvernului nr. 11/1996 privind executarea creantelor bugetare, aprobata si modificata prin Legea nr. 108/1996, cu modificarile si completarile ulterioare.
    Art. 10
    (1) Constatarea, controlul, urmarirea si incasarea impozitului, precum si a majorarilor de intarziere aferente, reglementate de prezenta ordonanta, se efectueaza de organele fiscale din subordinea directiilor generale ale finantelor publice judetene, respectiv a municipiului Bucuresti.
    (2) Controlul fiscal se va efectua in conformitate cu procedura prevazuta de Ordonanta Guvernului nr. 70/1997 privind controlul fiscal, aprobata si modificata prin Legea nr. 64/1999, cu modificarile si completarile ulterioare, nu mai devreme de 2 ani de la data controlului fiscal anterior sau de la data intrarii in vigoare a ordonantei, cu exceptia cazurilor de evaziune fiscala.
    Art. 11
    Sumele stabilite cu titlu de obligatii fiscale reglementate prin prezenta ordonanta constituie venituri la bugetul de stat.
    Art. 12
    Contestatiile formulate la actele de control sau de impunere ale organelor fiscale se solutioneaza conform dispozitiilor Ordonantei de urgenta a Guvernului nr. 13/2001 privind solutionarea contestatiilor impotriva masurilor dispuse prin actele de control sau de impunere intocmite de organele Ministerului Finantelor Publice.
    Art. 13
    Prevederile prezentei ordonante intra in vigoare incepand cu data de intai a lunii urmatoare publicarii in Monitorul Oficial al Romaniei, Partea I.
    Art. 14
    Prevederile prezentei ordonante se completeaza cu cele ale Legii nr. 133/1999 privind stimularea intreprinzatorilor privati pentru infiintarea si dezvoltarea intreprinderilor mici si mijlocii, cu modificarile si completarile ulterioare.

                  PRIM-MINISTRU
                  ADRIAN NASTASE

                         Contrasemneaza:
                         p. Ministrul finantelor publice,
                         Gheorghe Gherghina,
                         secretar de stat

                         p. Ministrul pentru intreprinderile mici
                         si mijlocii si cooperatie,
                         Dumitru Bulumete,
                         secretar de stat



SmartCity5

COMENTARII la Ordonanţa 24/2001

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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
    GET YOUR EX LOVER BACK NOW OR GET YOUR BROKEN RELATIONSHIP, MARRIAGE RESTORED. I’m just upset that I have been in pain and crying for so long and many times. Thank you dromokpo@gmail.com I wished I would have found you earlier, you would have saved me from a lot of pain for the past five years my ex lover left me for another woman in just 2 days i contacted you Dr Omokpo you brought my broken relationship back I spent a small fortune enough to take my dream trip to South Carolina but what’s the point in taking a dream trip without the love of my life. Dr Omokpo has given me hope and his honesty is a breath of fresh air, I feel so good and heavy happiness in my heart to get my ex lover back. Who I thought he was gone forever. We are married now as I share my testimony with you. If you have broken relationship or broken marriage or you want to get your ex lover back kindly contact: dromokpo@gmail.com
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
ANONIM a comentat Legea 141 2018
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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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