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PRECIZARI Nr

PRECIZARI   Nr. 9634 din 16 septembrie 1997

pentru aplicarea prevederilor art. 3 alin. (3) din Ordonanta Guvernului nr. 14/1997 cu privire la rectificarea bugetului de stat pe anul 1997

ACT EMIS DE: MINISTERUL FINANTELOR


SmartCity3

PUBLICATE IN: MONITORUL OFICIAL  NR. 259 bis  din 30 septembrie 1997

    Pentru aplicarea unitara a taxei de 20% datorata pentru jocurile de noroc organizate pe teritoriul Romaniei, in conformitate cu prevederile Hotararii Guvernului nr. 130/1997, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 70 din 18 aprilie 1997,
    Ministerul Finantelor emite urmatoarele precizari:

    1. Incepand cu data de 1 septembrie 1997, pentru toate categoriile de jocuri de noroc organizate pe teritoriul Romaniei, s-a instituit o taxa de 20%, calculata asupra incasarilor totale realizate din exploatarea acestor jocuri.
    Prin notiunea de incasari totale se intelege totalul veniturilor realizate din organizarea jocurilor de noroc, calculate ca diferenta intre totalul rulajului incasarilor pentru fiecare joc si totalul premiilor acordate jucatorilor, in limitele prevazute de lege.
    2. Formularele pe baza carora se determina totalul incasarilor realizate din exploatarea jocurilor de noroc, precum si instructiunile de completare sunt redate in anexele la prezentele precizari.
    Aceste formulare se prezinta sub forma de foi volante, numerotate, snuruite si parafate, urmand a fi inregistrate la organele fiscale inainte de a fi completate.
    3. Reflectarea in contabilitate a operatiunilor privind inregistrarea incasarilor supuse taxei se face astfel:
    a) incasarea sumelor in lei si valuta:
    5311 "Casa in lei" = 708 "Venituri din activitati diverse"
                             analitic "jocuri de noroc"
    5314 "Casa in valuta" = 708 "Venituri din activitati diverse"
                                analitic "jocuri de noroc"
    b) achitarea premiilor:
    658 "Alte cheltuieli = 5311 "Casa in lei" analitic "jocuri de noroc"
         de exploatare"
    658 "Alte cheltuieli = 5314 "Casa in valuta" analitic "jocuri de noroc"
         de exploatare"
    c) taxa de 20% calculata la baza de impozitare:
    635 "Cheltuieli cu alte impozite, = 446 "Alte impozite, taxe si varsaminte
         taxe si varsaminte                 asimilate"
         asimilate"
    d) plata efectiva a taxei:
    446 "Alte impozite, taxe si = 5121 "Conturi in banci in lei".
         varsaminte asimilate"
    4. Sumele reprezentand taxa de 20% datorata pentru jocurile de noroc se varsa la bugetul de stat in contul nr. 20170130, deschis la toate trezoreriile statului, iar pentru municipiul Bucuresti, in contul nr. 601730, deschis la filialele Bancii Comerciale Romane - S.A. din municipiul Bucuresti, cu exceptia sectoarelor unde functioneaza trezorerii ale statului.

                   Ministru de stat,
                   ministrul finantelor,
                   Mircea Ciumara


    ORGANIZATOR: Societatea Comerciala ....................
    Data: ..................

                    SITUATIA ZILNICA A INCASARILOR LA MESELE DE JOC
_____________________________________________________________________________
Masa |Contravaloarea|Contravaloarea|  Diferenta   |  Numerar  |    Total     |
de   |  jetoanelor  |  jetoanelor  |              |           |              |
joc  |______________|______________|______________|___________|______________|
     |valuta | lei  |valuta | lei  |valuta | lei  |valuta |lei|valuta | lei  |
     |(dolari|      |(dolari|      |(dolari|      |(dolari|   |(dolari|      |
     |S.U.A.)|      |S.U.A.)|      |S.U.A.)|      |S.U.A.)|   |S.U.A.)|      |
_____|_______|______|_______|______|_______|______|______ |___|_______|______|
  1  |   2   |  3   |   4   |   5  | 6=4-2 | 7=5-3|   8   | 9 | 10=6+8|11=7+9|
_____|_______|______|_______|______|_______|______|_______|___|_______|______|
     |       |      |       |      |       |      |       |   |       |      |
     |       |      |       |      |       |      |       |   |       |      |
     |       |      |       |      |       |      |       |   |       |      |
     |       |      |       |      |       |      |       |   |       |      |
     |       |      |       |      |       |      |       |   |       |      |
_____|_______|______|_______|______|_______|______|_______|___|_______|______|
TOTAL|       |      |       |      |       |      |       |   |       |      |
ZI:  |       |      |       |      |       |      |       |   |       |      |
_____|_______|______|_______|______|_______|______|______ |___|_______|______|
    Curs: 1 dolar S.U.A. = ...... lei.                             14-50-3

    .............       ..................     ............
      Director,            Contabil-sef,          Casier,


                            INSTRUCTIUNI
privind completarea formularului "Situatia zilnica a incasarilor la mesele de joc" (cod 14-50-3), pentru activitatea de cazinou

    Formular format A4, cu regim special specific activitatii de cazinou.
    1. Serveste ca document de inregistrare in contabilitate a incasarilor de la mesele de joc.
    2. Se intocmeste zilnic de catre compartimentul de contabilitate, pe baza documentelor primare de inchidere a jocurilor.
    Col. 1. - tipul si numarul mesei de joc exploatate: de exemplu: AR1 = masa de ruleta 1; BJ1 = masa Black Jack 1 etc.
    Col. 2. - valoarea jetoanelor (chips) la deschiderea jocurilor in dolari S.U.A., atunci cand operarea se face in valuta; in cazul operarii in lei, se completeaza cu 0 (zero).
    Col. 3. - valoarea jetoanelor (chips) la deschiderea jocurilor in lei; cand se opereaza in valuta (dolari S.U.A.), suma reprezinta transformarea valutei in lei la cursul de schimb al Bancii Nationale a Romaniei din ziua respectiva (col. 2 x cursul B.N.R. al dolarului S.U.A. din ziua respectiva).
    Col. 4. - valoarea jetoanelor (chips) la inchiderea jocurilor in valuta (dolari S.U.A.); cand se opereaza in lei, coloana se completeaza cu 0 (zero).
    Col. 5. - valoarea jetoanelor (chips) la inchiderea jocurilor in lei; cand se opereaza in valuta (dolari S.U.A.), coloana se completeaza cu suma reprezentand col. 4 x cursul de schimb al Bancii Nationale a Romaniei al dolarului S.U.A. din ziua respectiva.
    Col. 6. - diferenta dintre valoarea in valuta a jetoanelor (chips) la deschidere si valoarea in valuta a jetoanelor (chips) la inchidere.
    Col. 7. - idem col. 6, exprimat in lei.
    Col. 8. - suma in valuta, numerar, aflata la masa de joc; in cazul operarii in lei, se completeaza cu 0 (zero).
    Col. 9. - suma in lei, numerar, aflata la masa de joc; in cazul operarii in valuta, se transforma col. 8 in lei la cursul de schimb al Bancii Nationale a Romaniei al dolarului S.U.A. din ziua respectiva.
    Col. 10. - total incasari in valuta (col. 6 + col. 8); in cazul operarii in lei, se completeaza cu 0 (zero).
    Col. 11. - total incasari in lei (col. 7 + col. 9); in cazul operarii in valuta, se completeaza cu suma reprezentand transformarea sumei in valuta din col. 10 la cursul de schimb al Bancii Nationale a Romaniei al dolarului S.U.A. din ziua respectiva.
    3. Nu circula, fiind document de inregistrare contabila.
    4. Se arhiveaza in compartimentul contabilitate, impreuna cu documentele justificative si cu notele contabile.

    ORGANIZATOR: Societatea Comerciala ....................
    Luna ............... anul ............

             CENTRALIZATORUL LUNAR AL INCASARILOR LA MESELE DE JOC

                                        1 dolar S.U.A. = .......... lei
________________________________________________________________________
             |    Incasari   |    Plati premii     |   Total incasari   |
    Ziua     |_______________|_____________________|____________________|
             | valuta | lei  |   valuta  |   lei   |   valuta |   lei   |
_____________|________|______|___________|_________|__________|_________|
     1       |    2   |   3  |     4     |    5    |   6=2-4  |  7=3-5  |
_____________|________|______|___________|_________|__________|_________|
             |        |      |           |         |          |         |
             |        |      |           |         |          |         |
             |        |      |           |         |          |         |
             |        |      |           |         |          |         |
_____________|________|______|___________|_________|__________|_________|
  TOTAL      |        |      |           |         |          |         |
  LUNA:      |        |      |           |         |          |         |
_____________|________|______|___________|_________|__________|_________|
                                                               14-50-3/a

    ...............                  ..................
       Director,                        Contabil-sef,

                               INSTRUCTIUNI
de completare a formularului "Centralizatorul lunar al incasarilor la mesele de joc" (cod 14-50-3/a)

    Formular format A4, cu regim special specific activitatii de cazinou.
    1. Serveste la:
    - stabilirea bazei de impozitare a incasarilor din activitatea de cazinou;
    - inregistrarea in contabilitate a veniturilor si cheltuielilor de exploatare a meselor de joc;
    2. Se intocmeste in compartimentul financiar-contabil, in doua exemplare:
    - un exemplar se arhiveaza la nota contabila;
    - un exemplar se arhiveaza intr-un dosar separat, in cadrul compartimentului.
    Col. 1. - ziua de desfasurare a jocurilor.
    Col. 2. - incasari in valuta (dolari S.U.A.), in cazul operarii in valuta; atunci cand rezultatul a fost pozitiv, suma se preia din formularul "Situatia zilnica a incasarilor", randul "Total" - col. 10.
    Col. 3. - idem col. 2, in lei; suma se ia din formularul "Situatia zilnica a incasarilor", randul "Total" - col. 11.
    Col. 4. - plati premii in valuta (dolari S.U.A.), in cazul operarii in dolari S.U.A., atunci cand rezultatul zilei a fost negativ (pierdere), randul "Total" - col. 10.
    Col. 5. - idem col. 4, in lei, randul "Total" - col. 11.
    Col. 6. - incasari in valuta, cumulat de la inceputul lunii.
    Exemplu: la data de 5 a lunii se cumuleaza incasarile in valuta (dolari S.U.A.) - col. 2. pentru zilele de 1, 2, 3, 4 si 5 ale lunii, din care se scad zilele cu minus din perioada respectiva.
    Col. 7. - idem col. 6, in lei.
    Randul "Total" = rand de control
    Total col. 2 - Total col. 4 = Total col. 6
    Total col. 3 - Total col. 5 = Total col. 7
    3. Nu circula, fiind document de inregistrare contabila.

    ORGANIZATOR: Societatea Comerciala .......................
    DETINATORUL SPATIULUI: Societatea Comerciala .............
    Sala din: ................................................

               SITUATIA INCASARILOR PE LUNA ............ ANUL ......

    Semnificatia literelor:
    A - intrari
    B - iesiri
__________________________________________________________________________
Nr. | Seria |  Indexul  |  Indexul  | Diferenta |  Sold   | Pret |Incasari|
crt.|masinii|contoarelor|contoarelor|indexuri la|impulsuri|impuls| - lei -|
    |       |la inceput |la sfarsit |  contoare |         |      |        |
____|_______|___________|___________|___________|_________|______|________|
    |       |  A  |  B  |  A  |  B  |  A  |  B  |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 0  |   1   |  2  |  3  |  4  |  5  |6=4-2|7=5-3|  8=6-7  |   9  | 10=8x9 |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 1. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 2. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 3. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 4. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 5. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 6. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 7. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 8. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 9. |       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 1O.|       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 11.|       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 12.|       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 13.|       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 14.|       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
 15.|       |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
    | TOTAL |     |     |     |     |     |     |         |      |        |
____|_______|_____|_____|_____|_____|_____|_____|_________|______|________|
                                                               14-50-1/a

                            DETINATORUL
            ORGANIZATORUL   SPATIULUI         TOTAL LEI .........
  Intocmit, .............   ...........  din care: organizatorul ... % = ... lei
            .............   ...........  detinatorul spatiului ... % = ..... lei
  Director, .............   Director, ................
  Contabil-sef, .........   Contabil-sef, ............


                             INSTRUCTIUNI
de completare a formularului "Situatia incasarilor pe luna ....... anul .... pentru activitatea din exploatarea jocurilor electronice cu castiguri (cod 14-50-1/a)

    Formular format A4, cu regim special pentru activitatea de exploatare a aparatelor electronice cu castiguri.
    1. Serveste la centralizarea incasarilor din exploatarea aparatelor electronice cu castiguri.
    2. Se intocmeste lunar de catre compartimentele financiar-contabile ale organizatorilor de jocuri de noroc si/sau ale partenerilor, in cazul contractelor de asociere.
    Col. 0 - numarul de ordine din sala al aparatului.
    Col. 1 - seria masinii, conform anexei la licenta.
    Col. 2 - indexul contorului de intrari din prima zi a lunii (anexa nr. 4 la Hotararea Guvernului nr. 130/1997 - col. 2).
    Col. 3 - indexul contorului de iesire din prima zi a lunii (anexa nr. 4 la Hotararea Guvernului nr. 130/1997 - col. 3).
    Col. 4 - indexul contorului de intrari la sfarsitul ultimei zile a lunii (anexa nr. 4 la Hotararea Guvernului nr. 130/1997 - col. 4)
    Col. 5 - indexul contorului de iesire la sfarsitul ultimei zile a lunii (anexa nr. 4 la Hotararea Guvernului nr. 130/1997)
    Col. 6 - intrari in luna de raportare (col. 4 - col. 2)
    Col. 7 - iesiri (premii) catre jucatori (col. 5 - col. 3)
    Col. 8 - sold impulsuri (col. 6 - col. 7)
    Col. 9 - pretul unui impuls
    Col. 10 - incasari din exploatarea jocului in lei (col. 8 x col. 9)
    3. Se intocmeste in doua exemplare, cate unul pentru fiecare parte.
    4. Se arhiveaza in compartimentul contabilitate la nota contabila.

    ORGANIZATOR .....................    FORMULAR CU REGIM SPECIAL INTERN
    Data ............................

                              SITUATIA
                incasarilor zilnice la sala de bingo

    1. Incasari din vanzarea cartoanelor:
___________________________________________________________
 Nr. |       Cartoane          |  Numarul  |    Valoarea   |
_____|_________________________|___________|_______________|
  0  |          1              |     2     |       3       |
_____|_________________________|___________|_______________|
 1.1 | Cartoane de    500 lei  |           |               |
 1.2 | Cartoane de  1.000 lei  |           |               |
 1.3 | Cartoane de  1.500 lei  |           |               |
 1.4 | Cartoane de  2.000 lei  |           |               |
 1.5 | Cartoane de  3.000 lei  |           |               |
 1.6 | Cartoane de  5.000 lei  |           |               |
 1.7 | Cartoane de 10.000 lei  |           |               |
 1.8 | Cartoane de ..........  |           |               |
_____|_________________________|___________|_______________|
 1.9 | TOTAL VANZARI:          |           |               | _____|_________________________|___________|_______________|

    Explicatii: Total 1.9, coloana 3 = Suma (rand 1.1 - rand 1.8)

    2. Premiile acordate:
-----------------------------------------------------------
 2.1 |Premii de linie          |          |               |
 2.2 |Premii de bingo          |          |               |
 2.3 |Premii speciale          |          |               |
 2.4 |Cartoane nule si gratuite|          |               |
 2.5 |Fond de rezerva          |          |               |
_____|_________________________|__________|_______________|
 2.6 | TOTAL PREMII:           |          |               |
_____|_________________________|__________|_______________|

    Explicatii: Total 2.6, coloana 2 = Suma (rand 2.1 - rand 2.5)

__________________________________________________________
  3. | TOTAL INCASARI:         |          |               |
_____|_________________________|__________|_______________|
                                              14-50-2
    Explicatii: Total 3, coloana 2 = rand 1.9 col. 3 - rand 2.6 col. 2

               Director,                           Casier,

    ORGANIZATOR .................     FORMULAR CU REGIM SPECIAL INTERN
    Data ........................

                             SITUATIA
              incasarilor lunare la sala de bingo ...............

    1. Incasari din vanzarea cartoanelor:
__________________________________________________________
 Nr. |          Indicator                 |   Valoarea    |
 crt.|                                    |               |
_____|____________________________________|_______________|
  1. | Incasari din vanzarea cartoanelor: |               |
_____|____________________________________|_______________|

    2. Premiile acordate:
__________________________________________________________
 Nr. |           Indicator                |   Valoarea    |
 crt.|                                    |               |
_____|____________________________________|_______________|
 2.1 | Premii de linie                    |               |
 2.2 | Premii de bingo                    |               |
 2.3.| Premii acumulate                   |               |
 2.4 | Premii speciale                    |               |
_____|____________________________________|_______________|
 2.5 | TOTAL PREMII:                      |               |
_____|____________________________________|_______________|

    Explicatii: Total 2.5, coloana 2 = Suma (rand 2.1 - rand 2.4)
__________________________________________________________
  3. | TOTAL INCASARI:         |          |               |
_____|_________________________|__________|_______________|
                                              14-50-2/a
    Explicatii: Total 3, coloana 2 = rand 1 coloana 2 - rand 2.5 coloana 2

         Director,                         Casier,

                           INSTRUCTIUNI
                  de completare a formularelor
    "Situatia incasarilor zilnice la sala de bingo .......... " (cod 14-50-2)
    "Situatia incasarilor lunare la sala de bingo ........... " (cod 14-50-2/a)

    In baza raportului zilnic de gestiune jocuri, prevazut in Hotararea Guvernului nr. 130 din 18 aprilie 1997, se intocmeste situatia incasarilor zilnice de la sala de bingo, de catre casier, intr-un registru de evidenta, care trebuie sa fie vizat si aprobat de catre administratia financiara.
    Aceasta situatie se intocmeste in doua exemplare, dintre care un exemplar ramane la casierul general, iar un exemplar la compartimentul contabilitate.
    Situatiile zilnice vor fi inregistrate in Registrul de casa de catre casierul general al societatii comerciale.
    Pe baza situatiilor zilnice se va stabili valoarea totala a incasarilor lunare, in doua exemplare, de catre casierul general, care trebuie sa poarte semnatura directorului si a casierului.
    Unul dintre exemplare va fi depus la compartimentul contabilitate, pentru stabilirea rezultatelor financiare lunare, iar un exemplar ramane la casier.
    Toate documentele se vor indosaria la actele de casa, care vor fi pastrate conform normelor legale in vigoare.



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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
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & 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. That this great man helped her too. 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 back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & 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. That this great man helped her too. 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 back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & 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. That this great man helped her too. 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 back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
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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