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ORDONANTA Nr

ORDONANTA   Nr. 9 din 27 ianuarie 1995

referitoare la perfectionarea unor reglementari privind taxa pe valoarea adaugata

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 20 din 31 ianuarie 1995


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    In temeiul art. 107 alin. (1) si (3) din Constitutia Romaniei si al art. 1 lit. e) din Legea nr. 1/1995 privind abilitarea Guvernului de a emite ordonante,

    Guvernul Romaniei emite urmatoarea ordonanta:

    ARTICOL UNIC
    Ordonanta Guvernului nr. 3/1992, aprobata prin Legea nr. 130/1992, republicata in Monitorul Oficial al Romaniei, Partea I, nr. 3 din 11 ianuarie 1995, se modifica si se completeaza dupa cum urmeaza:
    1. Articolul 6 litera A i) 5 se modifica si va avea urmatorul cuprins:
    "i) 5. operatiunile care intra in sfera de aplicare a impozitului pe spectacole, a impozitului pe veniturile din activitatile de taximetrie, a taxelor pentru acordarea licentelor in vederea practicarii jocurilor de noroc.
    Operatiunile prevazute la alineatul de mai sus, neimpozitate potrivit actelor normative care le reglementeaza, cu exceptiile prevazute de acestea, sunt supuse taxei pe valoarea adaugata conform prevederilor prezentei ordonante;"
    2. Articolul 6 litera A i) 12 se modifica si va avea urmatorul cuprins:
    "i) 12. activitatile agentilor economici, precum si cele care indeplinesc conditiile unei activitati economice desfasurate de asociatiile, organizatiile, institutiile publice si alte persoane juridice prevazute la art. 3 din prezenta ordonanta, cu o cifra de afaceri declarata organului fiscal competent sau, dupa caz, realizata, de pana la 50 milioane lei anual.
    In situatia realizarii unei cifre de afaceri superioare plafonului de mai sus, agentii economici si celelalte persoane juridice prevazute la alineatul precedent devin platitoare de taxa pe valoarea adaugata in conditii si la termene stabilite prin hotarare a Guvernului.
    Dupa inscrierea ca platitori de taxa pe valoarea adaugata agentii economici si celelalte persoane juridice nu mai beneficiaza de scutire chiar daca ulterior realizeaza o cifra de afaceri inferioara plafonului de mai sus.
    Agentii economici platitori de taxa pe valoarea adaugata, care in anul 1994 au realizat o cifra de afaceri de pana la 50 milioane lei, pot fi scosi din evidenta ca platitori de taxa pe valoarea adaugata, pe baza de cerere depusa la organele fiscale teritoriale pana cel mai tarziu la 31 martie 1995."
    3. Articolul 6 litera B se completeaza astfel:
    "j) masinile, utilajele si echipamentele destinate retehnologizarii activitatii Regiei Autonome "Monitorul Oficial", precum si materiile prime si materialele specifice acestora, pe baza de cerere aprobata de Ministerul Finantelor;
    k) mijloacele de transport, marfurile si alte bunuri provenite din strainatate, care se introduc direct in zonele libere conform art. 13 din Legea nr. 84/1992 privind regimul zonelor libere."
    4. Articolul 8 se completeaza cu un ultim alineat avand urmatorul cuprins:
    "In situatia in care persoana care realizeaza operatiuni impozabile nu are sediul sau domiciliul stabil in Romania, este obligata sa desemneze un reprezentant fiscal domiciliat in Romania, care se angajeaza sa indeplineasca obligatiile ce-i revin conform prevederilor prezentei ordonante."
    5. Articolul 12 se modifica si va avea urmatorul cuprins:
    "Art. 12
    Exigibilitatea taxei pe valoarea adaugata este dreptul organului fiscal de a pretinde platitorului, la o anumita data, plata taxei datorate bugetului de stat. Exigibilitatea ia nastere, de regula, in momentul efectuarii livrarii bunurilor mobile, transferului proprietatii bunurilor imobiliare sau prestarii serviciilor.
    Prin derogare de la prevederile alineatului precedent, exigibilitatea poate fi anticipata sau ulterioara faptului generator, in conditii stabilite prin hotarare a Guvernului.
    Pentru livrarile de bunuri si prestarile de servicii, care se efectueaza continuu, precum si pentru cele la care se incaseaza, de regula, avansuri, exigibilitatea intervine la data stabilirii debitului clientului pe baza de factura sau alt document legal, pe baza de cerere aprobata de organele fiscale la care agentii economici sunt inregistrati ca platitori de taxa pe valoarea adaugata.
    Antreprenorii de lucrari imobiliare pot sa opteze pentru plata taxei pe valoarea adaugata la efectuarea livrarilor, in conditii aprobate prin hotarare a Guvernului."
    6. Articolul 14 se modifica si va avea urmatorul cuprins:
    "Art. 14
    Nu se cuprind in baza de impozitare urmatoarele:
    a) remizele si alte reduceri de pret acordate de catre furnizor direct clientului, inclusiv cele date dupa facturarea bunurilor sau a serviciilor; bunurile acordate de catre furnizori clientilor in vederea stimularii vanzarilor, in conditiile prevazute in contractele incheiate;
    b) penalizarile pentru neindeplinirea totala sau partiala a obligatiilor contractuale;
    c) dobanzile percepute pentru platile cu intarziere, pentru vanzari cu plata in rate sau la termene de peste 90 de zile;
    d) sumele achitate de furnizor sau prestator in contul clientului si care apoi se deconteaza acestuia;
    e) ambalajele care circula intre furnizorii de marfa si clienti prin schimb, fara facturare;
    f) sumele incasate de la bugetul de stat de catre agentii economici inregistrati la organele fiscale ca platitori de taxa pe valoarea adaugata si care sunt destinate finantarii investitiilor, acoperirii diferentelor de pret si de tarif, finantarii stocurilor de produse cu destinatie speciala."
    7. Articolul 17 litera B se completeaza cu un ultim alineat avand urmatorul cuprins:
    "Cota redusa de 9% se aplica de agentii economici producatori, importatori si cei care comercializeaza produsele de mai sus, cu exceptia agentilor economici din reteaua de alimentatie publica si a celor care practica adaosul comercial de alimentatie publica."
    8. Articolul 17 litera C se completeaza astfel:
    "g) materialele, accesoriile si alte bunuri care sunt introduse din teritoriul vamal al Romaniei in zonele libere cu indeplinirea formalitatilor de export."
    9. Articolul 36 se modifica si va avea urmatorul cuprins:
    "Art. 36
    Nerespectarea prevederilor art. 25 din prezenta ordonanta referitoare la obligatiile platitorilor de taxa pe valoarea adaugata se sanctioneaza conform Legii nr. 87/1994 pentru combaterea evaziunii fiscale."

                 PRIM-MINISTRU
               NICOLAE VACAROIU

                       Contrasemneaza:
                       Ministru de stat,
                       ministrul finantelor,
                       Florin Georgescu



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