Hotararea Nr. 808/27.05.2004 privind indexarea pensiilor din sistemul public de pensii, a pensiilor militare de stat si a unor venituri ale populatiei incepand cu luna iunie 2004

Incepand cu luna iunie 2004 se indexeaza cu 2% urmatoarele venituri ale populatiei :
• pensiile din sistemul public ale caror cuantumuri sunt mai mici ori egale cu 13.525.200 lei ;
• pensiile militare stabilite inainte de 1 aprilie 2001 ;
• pensiile IOVR ;
• indemnizatia pentru incapacitate temporara de munca din a 91-a zi de concediu medical ;
• indemnizatia de maternitate din a 91-a zi de maternitate ;
• indemnizatia pnetru ingrijire copil bolnav din a 91-a zi de concediu medical ;
• indemnizatia pentru cresterea copilului pana la 2 ani sau a copilului cu handicap pana la 3 ani, din a 91-a zi de concediu pentru cresterea copilului ;
• indemnizatii si drepturi pentru persoane persecutate politic ;
indemnizatii pentru invalizi, veterani si vaduve de razboi.

Ordonanta de urgenta Nr. 37/19 mai 2004 privind masuri de diminuare a arieratelor din economie

In acesta ordonanta se prevede posibilitatea persoanelor juridice consumatoare de energie electrica, energie termica, apa si gaze naturale sa incheie cu furnizorii de utilitati grafice de esalonare a obligatiilor restante pe baza criteriilor de performanta economico-financiare si de disciplina financiara. Furnizorii de utilitati pot incheia astfel de grafice de esalonare numai cu consumatorii care se confrunta cu o lipsa temporara de lichiditati si care au platit in ultimele 24 de luni cel putin echivalentul consumului curent pe perioada respectiva si care nu au fost declarati insolvabili.

Hotararea Nr. 783/19 mai 2004 privind aprobarea nivelurilor pentru valorile impozabile, impozitele si taxele locale si alte taxe asimilate acestora, precum si pentru amenzile care se indexeaza/ajusteaza/actualizeaza anual pe baza ratei inflatiei, aplicabile in anul fiscal 2005

Prin acesta hotarare se aproba nivelurile pentru valorile impozabile, impozitele si taxele locale si alte taxe asimilate acestora, precum si pentru amenzile care se indexeaza /ajusteaza-actualizeaza pe baza ratei inflatiei, incepand cu data de 01 ianuarie 2005.

Order No. 808/May 27th, 2004 regarding indexation of pensions within the public pension scheme, of state military retirement pensions and of certain incomes of the population as of June 2004.

Starting with June 2004 the following incomes of the population are to be indexed by 2%:
• pensions within the public scheme amounting to less than or equal to ROL 13,525,200;
• military retirement pensions settled before April 1st, 2001;
• IOVR pensions (Allowances for Orphans of War Veterans) ;
• temporary disability benefit from the 91st day of the sick leave ;
• maternity allowance from the 91st day of the maternity leave ;
• allowance for sick child care from the 91st day of sick leave;
• allowance for child upbringing until the age of 2 or for disabled child upbringing until the age of 3, from the 91st day of the child upbringing leave;
• Allowances and rights for the politically persecuted;
• Allowances for disabled persons, veterans and war widows.

Noutati despre Codul Fiscal

2004-05-27 00:00:00 – 2004-05-28 00:00:00

Program

Impozitul pe profit – 27 mai 2004

Taxa pe valoarea adaugata – 28 mai 2004

Prezinta

Specialisti in domeniu din cadrul Ministerului Finantelor Publice

Taxa de participare/cursant

2.000.000 lei exclusiv TVA (2 module)
1.500.000 lei exclusiv TVA (1 modul)

Beneficii

  • mapa de seminar continand diverse teme cu referire la subiectele abordate
  • Agenda fiscala 2004

Cum ma inscriu ?

  1. Completati clar si in intregime TALONUL DE INSCRIERE atasat.
  2. Achitati contravaloarea seminarului in contul SC AUDIT ONE AD SRL nr. 010-0000105459-770, deschis la UniCredit Romania Sucursala Bucuresti, pana la data transmiterii talonului
  3. Transmiteti TALONUL DE INSCRIERE completat insotit de copia ordinului de plata vizat de banca la numarul de fax : 330.15.80
  4. Factura si contractul in original emise de SC AUDIT ONE AD le veti primi pana la sfarsitul orelor de seminar.

Locul de desfasurare:

Cladirea METROUL SA, str. Gutenberg nr.3 Bis, Sala de Consiliu (etaj 2)

Ora 16:30

Relatii suplimentare:

SC AUDIT ONE SRL
Splaiul Unirii 12 Bl.B6
Ap. 54, Sector 4 Bucuresti
T: +40 (21) 330 98 21
T/F: +40 (21) 330 15 80
aurora.petre@auditone.ro
www.auditone.ro

Persoane de contact:
Aura sau Camelia

Order No. 751 for amendment of the Order of the Minister of Public Finances no. 569/2003 regarding annual taxation decisions

The Official Gazette issue 471/2004 published the Order of the Minister of Public Finances no. 751/2004 for amendment of the Order of the Minister of Public Finances no. 569/2003 regarding annual taxation decisions. This new order sets the template for the form „Annual taxation decision for Romanian natural persons residing in Romania”, code 14.13.02.13/a.

Legea 174/17.05.2004 privind aprobarea Codului de procedura fiscala

Codul de procedura a fost aprobat prin lege si reglementeaza drepturile si obligatiile partilor in raporturile juridice fiscale privind administrarea impozitelor si taxelor datorate bugetului de stat si bugetelor locale.
Acesta se aplica si pentru administrarea drepturilor vamale si pentru administrarea creantelor provenind din contributii, amenzi si alte sume ce constituie venituri ale bugetului general consolidat.

Administrarea in acest domeniu inseamna :
– iregistrarea fiscala
– declararea , stabilirea, verificarea si colectarea
– solutionarea contestatiilor.

Codul de procedura se modifica si se completeaza numai prin lege promovata, de regula cu 6 luni inainte de data intrarii in vigoare a acesteia, orice modificare sau completare intra in vigoare cu incepere din prima zi a anului urmator celui in care a fost aprobata legea.

Prezentam cateva modificari aduse Ordonantei 92/ 2003 prin legea de aprobare :

Creante fiscale
– In masura in care plata sumelor reprezentand impozite, taxe si alte contributii se constata ca au fost platite fara temei legal, cel care a facut plata are dreptul la restituirea sumei respective.
– Creantele fiscale se sting prin incasare, compensare, executare silita, scutire, prescriptie si alte modalitati.
– Domiciliul fiscal este domiciliul reglementat potrivit dreptului comun sau sediul social inregistrat potrivit legii.
– Obligatiile de plata la sediile secundare, competenta teritoriala pentru administrarea acestora revine organului fiscal in a carui raza teritoriala acestea se afla situate.

Actele emise de organele fiscale
– actul trebuie comunicat pentru a fi opozabil

Obligatii . Inregistrare fiscala
– data inregistrarii ca platitor de TVA
– declararea filialelor si a sediilor secundare

Declaratiile fiscale
– nedepunerea declaratiilor fiscale da dreptul organului fiscal sa procedeze la stabilirea din oficiu a acestora

Prescrierea
Termenul de prescriptie a dreptului de stabilire a obligatiei fiscale se suspenda pe perioada cuprinsa intre momentul inceperii inspectiei si momemtul emiterii deciziei de impunere.

Colectarea creantelor fiscale:
– S-au stabilit termenele de plata;
– Ordinea stingerii datoriilor ;
– Compensarea ;
– Restituiri de sume in termen de 60 de zile de la comunicarea deciziei de impunere;
– Dobanzile in cazul creantelor fiscale stinse prin compensare, dobanzile si penalitatile de intarziere se datoreaza pana la data stingerii inclusive .

Data stingerii este data depunerii cererii de compensare la organul fiscal sau data depunerii cererii de rambursare sau restituire .

– Inlesniri la plata se acorda pentru obligatiile datorate bugetului local ( procedura se va stabilii prin normative speciale ).
– Pentru contestarea la executarea silita nu se mai depune taxa de cautiune 20% din cuantumul sumei ( art 164 – Abrogat ) .

Contestatia
– Act administrativ de atac, dar nu inlatura dreptul la actiune al celui care se considera lezat in drepturile sale pintr-un act administrativ .

Sanctiuni
– Constituie infractiune retinerea si nevarsarea de catre platitorii obligatiilor fiscale a sumelor reprezentand impozite si contributii cu retinere la sursa, mai mult de 30 de zile de la scadenta .
Se pedepseste cu inchisoare de la 6 luni la 2 ani sau amenda de la 100.000.000 lei la 500.000.000 lei .
– S-au stabilit contraventii si sanctiuni la regimul produselor accizabile.

Law 174/May 17th, 2004 regarding endorsement of the Fiscal Procedure Code.

The Procedure Code was approved by law and regulates the parties’ rights and obligations in the fiscal legal relations regarding administration of taxes and charges due to the state budget and to local budgets.
This is also applicable for the administration of customs rights and for the administration of claims arising from contributions, fines and other amounts accounting for incomes of the general consolidated budget.
Administration in this field refers to:
– fiscal registration
– declaration, determination, checking and collection
– settlement of contestations.

The Procedure Code is amended and supplemented only by promoted law, usually 6 months prior to the effective date thereof, any amendment or supplementation comes into effect as from the first day of the year following the year when the law is passed.
Here are several amendments brought to Ordinance 92/ 2003 by the endorsement law:

Fiscal claims
– To the extent that payment of the amounts accounting for taxes, charges and other contributions is deemed to be effected without legal grounds, the person who effected the payment is entitled to a refund of the said amount.
– Fiscal claims are extinguished by collection, setoff, execution debt enforcement, exemption, write-off and by other means.
– The fiscal residence is the residence settled under the common law or the registered office recorded under the law.
– Payment obligations to subsidiaries, the territorial competence for the management thereof are incumbent upon the tax authority, in the jurisdiction of which they are located.
Documents issued by tax authorities
– The document should be communicated in order to have a binding character
Obligations. Fiscal registration
– date of registration as a VAT payer
– declaration of branches and subsidiaries
Tax returns
– Failure to file the tax returns entitles the tax authority to proceed to the settlement thereof without consultation
Write-off
The term for the write-off of the right to settle the tax liability is suspended during the period comprised from the start date of the inspection to the date of issue of the taxation decision.

Collection of fiscal claims:
– Payment dates were set;
– The order in which debts are extinguished;
– Setoff;
– Refund of amounts within 60 days as of notification of the taxation decision;
– Interests for fiscal claims extinguished by setoff, delay interests and penalties are due through the date of debt extinction.

The extinction date is the date of filing of the setoff request with the tax authority or the date of filing of the refund or return request.

– Payment facilities are granted for the obligations due to the local budget (the procedure shall be set by special regulations).
– For contestation to the execution debt enforcement, the surety tax accounting for 20% of the value of the amount is no longer deposited (art 164 – Repealed).

Contestation
– Administrative instrument for appeal; it does not hinder the right to legal action of the person considering himself/herself as damaged in his/her rights by an administrative instrument.

Penalties
– Withholding and failure by payers of tax liabilities to pay the amounts accounting for withholding taxes and contributions for more than 30 days as from the due date is considered to be an offense.
It is punished by imprisonment from 6 months to 2 years or by a fine ranging from ROL 100,000,000 to ROL 500,000,000.
– Misdemeanors and penalties were set for the regimen of goods subject to excise duties.