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ORDONANTA Nr

ORDONANTA   Nr. 26 din 26 iulie 2001

pentru modificarea Ordonantei Guvernului nr. 11/1996 privind executarea creantelor bugetare

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 470 din 16 august 2001


SmartCity3


    In temeiul prevederilor art. 107 alin. (1) si (3) din Constitutia Romaniei, precum 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
    Ordonanta Guvernului nr. 11/1996 privind executarea creantelor bugetare, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 23 din 31 ianuarie 1996, aprobata si modificata prin Legea nr. 108/1996, cu modificarile si completarile ulterioare, se modifica dupa cum urmeaza:
    1. Articolul 8 va avea urmatorul cuprins:
    "Art. 8
    Plata obligatiilor bugetare se efectueaza de catre debitori, distinct, pe fiecare impozit, taxa, contributie sau alte venituri bugetare, inclusiv majorari de intarziere aferente si penalitati de orice fel, in urmatoarea ordine:
    a) obligatii bugetare cu termene de plata in anul curent;
    b) obligatii bugetare reprezentand impozite, taxe, contributii si alte venituri bugetare datorate si neachitate la data de 31 decembrie a anului precedent, in ordinea vechimii, pana la lichidarea integrala a acestora;
    c) majorari de intarziere si penalitati de intarziere aferente obligatiilor bugetare prevazute la lit. b);
    d) obligatii bugetare cu termene de plata viitoare.
    In situatia in care debitorul nu efectueaza plata obligatiilor bugetare, conform prevederilor alin. 1, creditorul bugetar va proceda la stingerea obligatiilor bugetare pe care le administreaza in conformitate cu ordinea de plata reglementata de prezenta ordonanta, despre aceasta fiind instiintat si debitorul."
    2. Articolul 13 va avea urmatorul cuprins:
    "Art. 13
    Pentru achitarea cu intarziere a obligatiilor bugetare, debitorii datoreaza majorari de intarziere, calculate pentru fiecare zi de intarziere, incepand cu ziua imediat urmatoare scadentei obligatiei bugetare si pana la data realizarii sumei datorate inclusiv, potrivit prevederilor legale in vigoare.
    Cota majorarilor de intarziere se stabileste prin hotarare a Guvernului, la propunerea Ministerului Finantelor Publice, corelata cu taxa oficiala a scontului, stabilita de Banca Nationala a Romaniei.
    In cazul constatarii unor diferente de obligatii bugetare, stabilite de organele competente, majorarile de intarziere se datoreaza incepand cu ziua imediat urmatoare scadentei obligatiei bugetare, la care s-a stabilit diferenta, pana la data realizarii acesteia inclusiv, prevederile alin. 1 aplicandu-se in mod corespunzator.
    In cazul obligatiilor bugetare stinse prin compensare, majorarile de intarziere pentru neplata acestor obligatii se calculeaza pana la data la care compensarea a devenit posibila, potrivit legii."
    3. Articolul 13^1 va avea urmatorul cuprins:
    "Art. 13^1
    Nevirarea sumelor calculate si retinute la sursa potrivit legii de catre platitorii obligatiilor bugetare se sanctioneaza cu o penalitate de 10% din suma retinuta si nevirata intr-un termen mai mare de 30 de zile.
    Penalitatea prevazuta la alin. 1 se aplica si platitorilor de venituri realizate din Romania de catre persoanele fizice si juridice nerezidente pentru neretinerea impozitului de la aceste persoane.
    Plata cu intarziere a impozitelor, taxelor, contributiilor si a altor venituri bugetare, cu exceptia majorarilor de intarziere, a penalitatilor si a amenzilor, se sanctioneaza cu o penalitate de intarziere de 0,5% pentru fiecare luna si/sau pentru fiecare fractiune de luna de intarziere, incepand cu data de intai a lunii urmatoare celei in care acestea aveau termene de plata. Penalitatea de intarziere nu inlatura obligatia de plata a majorarilor de intarziere si/sau a penalitatilor.
    Sanctiunea prevazuta la alin. 1 si 2 se aplica de catre organele competente, o singura data pentru aceeasi suma retinuta si nevirata, respectiv, neretinuta, iar aceasta nu inlatura obligatia de plata a majorarilor de intarziere si a penalitatilor de intarziere, conform legii."
    4. Alineatul 1 al articolului 82 va avea urmatorul cuprins:
    "La cererea temeinic justificata a debitorilor Guvernul Romaniei, Ministerul Finantelor Publice, Ministerul Muncii si Solidaritatii Sociale, precum si alte autoritati ale administratiei publice centrale sau locale, dupa caz, pot acorda:
    a) amanari sau esalonari la plata impozitelor, taxelor, contributiilor si a altor venituri bugetare;
    b) amanari sau esalonari la plata majorarilor de intarziere si/sau a penalitatilor de intarziere;
    c) scutiri sau reduceri de impozite si taxe, in conditiile legii;
    d) scutiri sau reduceri de majorari de intarziere si/sau penalitati de intarziere."
    5. Articolul 87 va avea urmatorul cuprins:
    "Art. 87
    Sumele platite in plus se compenseaza dupa cum urmeaza:
    a) cu obligatii bugetare cu termene de plata in anul curent;
    b) cu obligatii bugetare reprezentand impozite, taxe, contributii si alte venituri bugetare datorate si neachitate la data de 31 decembrie a anului precedent, in ordinea vechimii, pana la lichidarea integrala a acestora;
    c) cu majorari de intarziere si penalitati de intarziere aferente obligatiilor bugetare prevazute la lit. b);
    d) cu obligatii bugetare cu termene de plata viitoare, numai la cererea platitorului."
    Art. 2
    (1) Debitorii, cu exceptia persoanelor fizice, sunt obligati sa intocmeasca si sa depuna, pana la data de 15 noiembrie 2001, la creditorii bugetari, declaratii-inventar privind impozitele, taxele, contributiile si alte venituri bugetare neachitate din anii precedenti, aflate in sold la data de 31 decembrie 2000 si neachitate pana la data de 30 septembrie 2001, inclusiv majorarile de intarziere evidentiate contabil, pe ani fiscali.
    (2) Termenele de prescriptie a dreptului de a cere executarea silita a obligatiilor bugetare cuprinse in declaratiile-inventar prevazute la alin. (1) se intrerup la data de 30 septembrie 2001, dupa aceasta data urmand sa curga un nou termen de prescriptie.
    Art. 3
    In termen de 45 de zile de la data publicarii prezentei ordonante in Monitorul Oficial al Romaniei, Partea I, Ministerul Finantelor Publice va aproba prin ordin norme metodologice de aplicare a acesteia si modelul declaratiei-inventar privind impozitele, taxele si contributiile si alte venituri bugetare neachitate din anii precedenti, aflate in sold la data de 31 decembrie 2000 si neachitate pana la data de 30 septembrie 2001, inclusiv majorarile de intarziere evidentiate contabil, prevazute la art. II din prezenta ordonanta.
    Art. 4
    Prezenta ordonanta va intra in vigoare la data de 1 octombrie 2001.
    Art. 5
    Pe data intrarii in vigoare a prezentei ordonante se abroga alin. (3) al art. 6 din Ordonanta Guvernului nr. 83/1998 privind impunerea unor venituri realizate din Romania de persoane fizice si juridice nerezidente, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 315 din 27 august 1998.
    Art. 6
    Ordonanta Guvernului nr. 11/1996 privind executarea creantelor bugetare, aprobata si modificata prin Legea nr. 108/1996, cu modificarile si completarile ulterioare si cu cele aduse prin prezenta ordonanta, va fi republicata in Monitorul Oficial al Romaniei, Partea I, dupa aprobarea acesteia de catre Parlament.

                  PRIM-MINISTRU
                  ADRIAN NASTASE

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

                         Ministrul muncii si solidaritatii sociale,
                         Marian Sarbu

                         p. Ministrul administratiei publice,
                         Ionel Flesariu,
                         secretar de stat



SmartCity5

COMENTARII la Ordonanţa 26/2001

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