ORDIN   Nr. 815 din 14 aprilie 1998

pentru modificarea unui formular tipizat

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 216 din 12 iunie 1998

    Ministrul finantelor,
    in baza Hotararii Guvernului nr. 447/1997 privind organizarea si functionarea Ministerului Finantelor, cu modificarile ulterioare, si a pct. 6 din Normele metodologice de tiparire, stabilire a preturilor si tarifelor, de adaptare si utilizare a formularelor specifice (anexa nr. 2 la Ordinul ministrului de stat, ministrul finantelor, nr. 1.801/1995), cu modificarile ulterioare,
    in conformitate cu necesitatea actualizarii modelelor si caracteristicilor formularelor tipizate specifice, utilizate in activitatea de stabilire, evidenta, urmarire, incasare si raportare a impozitelor si taxelor, potrivit modificarilor intervenite in legislatia fiscala,
    avand in vedere aparitia unor schimbari intervenite in clasificatia bugetara pe anul 1998,
    emit urmatorul ordin:

    Art. 1
    Se aproba modificarea urmatorului formular tipizat, prevazut in anexa nr. 1a) la Ordinul ministrului de stat, ministrul finantelor, nr. 1.801/1995:
    - Cont de debite - incasari, cod M.F. 14.13.08.99.
    Art. 2
    Caracteristicile, modul de tiparire, de difuzare, de utilizare si de pastrare pentru formularul mentionat mai sus sunt prevazute in anexa nr. 1b) la Ordinul ministrului de stat, ministrul finantelor, nr. 1.801/1995, iar modelul ce contine modificarile constituie anexa la prezentul ordin.
    Art. 3
    Directia economica, social-administrativ, Directia de evaluare a veniturilor publice, directiile generale ale finantelor publice si controlului financiar de stat, precum si directiile interesate din Ministerul Finantelor vor aduce la indeplinire prevederile prezentului ordin.

                          Ministrul finantelor,
                             Daniel Daianu

    ANEXA 1

    MINISTERUL FINANTELOR
    DIRECTIA GENERALA A FINANTELOR PUBLICE
    SI CONTROLULUI FINANCIAR DE STAT A JUDETULUI ..................
    Unitatea fiscala ...................
                                                          _________________
                    CONT DE DEBITE - INCASARI            | Catre ......... |
                        - BUGETE LOCALE -                |_________________|
        in perioada ianuarie - ....... anul .......
 ____________________________________________________________________________
|  Cod     |     Denumirea    |Cod | Debit  | Incasari de la      | Total    |
|          |     venitului    |rand|        | inceputul anului    | incasari |
|          |                  |    |        | din: |          |
|          |                  |    |--------|---------------------|          |
|          |                  |    | I | II | I | II | Fara debit |          |
|          |                  |    |   |    |   |    | incasari   |          |
|          |                  |    |   |    |   |    | (inclusiv  |          |
|          |                  |    |   |    |   |    | majorari)  |          |
|----------|------------------|----|---|----|---|----|------------|----------|
|    A     |         B        | C  | 1 |  2 | 3 | 4  |      5     | 6=3+4+5  |
|----------|------------------|----|---|----|---|----|------------|----------|
| 01.02    | Impozitul pe     |    |   |    |   |    |            |          |
|          | profit*)         | 01 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.01 | Impozitul pe     |    |   |    |   |    |            |          |
|          | veniturile       |    |   |    |   |    |            |          |
|          | liber -          |    |   |    |   |    |            |          |
|          | profesionistilor,|    |   |    |   |    |            |          |
|          | meseriasilor si  |    |   |    |   |    |            |          |
|          | ale altor        |    |   |    |   |    |            |          |
|          | persoane fizice  | 02 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.02 | Impozitul pe     |    |   |    |   |    |            |          |
|          | cladiri si       |    |   |    |   |    |            |          |
|          | terenuri de la   |    |   |    |   |    |            |          |
|          | persoanele       |    |   |    |   |    |            |          |
|          | fizice           | 03 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.03 | Taxe asupra      |    |   |    |   |    |            |          |
|          | mijloacelor de   |    |   |    |   |    |            |          |
|          | transport        |    |   |    |   |    |            |          |
|          | detinute de      |    |   |    |   |    |            |          |
|          | persoane fizice  | 04 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.04 | Impozitul pe     |    |   |    |   |    |            |          |
|          | veniturile din   |    |   |    |   |    |            |          |
|          | inchirieri,      |    |   |    |   |    |            |          |
|          | subinchirieri,   |    |   |    |   |    |            |          |
|          | locatii de       |    |   |    |   |    |            |          |
|          | gestiune si      |    |   |    |   |    |            |          |
|          | arendari         | 05 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.05 | Impozitul pe     |    |   |    |   |    |            |          |
|          | veniturile       |    |   |    |   |    |            |          |
|          | obtinute din     |    |   |    |   |    |            |          |
|          | drepturi de      |    |   |    |   |    |            |          |
|          | autor si cele    |    |   |    |   |    |            |          |
|          | cuvenite         |    |   |    |   |    |            |          |
|          | inventatorilor   |    |   |    |   |    |            |          |
|          | si inovatorilor  | 06 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.30 | Alte impozite si |    |   |    |   |    |            |          |
|          | taxe de la       |    |   |    |   |    |            |          |
|          | populatie        | 07 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
|    04.02 | Taxa pentru      |    |   |    |   |    |            |          |
|          | folosirea        |    |   |    |   |    |            |          |
|          | terenurilor      |    |   |    |   |    |            |          |
|          | proprietate de   |    |   |    |   |    |            |          |
|          | stat             | 08 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
|    05.02 | Impozitul pe     |    |   |    |   |    |            |          |
|          | cladiri si       |    |   |    |   |    |            |          |
|          | terenuri de la   |    |   |    |   |    |            |          |
|          | persoane juridice| 09 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
|    06.02 | Taxa asupra      |    |   |    |   |    |            |          |
|          | mijloacelor de   |    |   |    |   |    |            |          |
|          | transport        |    |   |    |   |    |            |          |
|          | detinute de      |    |   |    |   |    |            |          |
|          | persoane juridice| 10 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
|    07.02 | Impozitul pe     |    |   |    |   |    |            |          |
|          | venitul agricol  | 11 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 08.02.30 | Alte incasari    |    |   |    |   |    |            |          |
|          | din impozite     |    |   |    |   |    |            |          |
|          | directe          | 12 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 17.02.30 | Alte incasari    |    |   |    |   |    |            |          |
|          | din impozite     |    |   |    |   |    |            |          |
|          | indirecte        | 13 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 21.02.30 | Alte venituri de |    |   |    |   |    |            |          |
|          | la institutiile  |    |   |    |   |    |            |          |
|          | publice          | 14 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 22.02.02 | Venituri din     |    |   |    |   |    |            |          |
|          | recuperarea      |    |   |    |   |    |            |          |
|          | cheltuielilor de |    |   |    |   |    |            |          |
|          | judecata,        |    |   |    |   |    |            |          |
|          | imputatii si     |    |   |    |   |    |            |          |
|          | despagubiri      | 15 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 22.02.03 | Venituri din     |    |   |    |   |    |            |          |
|          | amenzi si alte   |    |   |    |   |    |            |          |
|          | sanctiuni        |    |   |    |   |    |            |          |
|          | aplicate potrivit|    |   |    |   |    |            |          |
|          | dispozitiilor    |    |   |    |   |    |            |          |
|          | legale           | 16 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 22.02.07 | Venituri din     |    |   |    |   |    |            |          |
|          | concesiuni*)    | 17 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.06 | Impozitul pe     |    |   |    |   |    |            |          |
|          | veniturile din   |    |   |    |   |    |            |          |
|          | dobanzi          | 18 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.07 | Impozitul pe     |    |   |    |   |    |            |          |
|          | veniturile       |    |   |    |   |    |            |          |
|          | obtinute din     |    |   |    |   |    |            |          |
|          | premii si        |    |   |    |   |    |            |          |
|          | castiguri in     |    |   |    |   |    |            |          |
|          | bani sau in      |    |   |    |   |    |            |          |
|          | natura           | 19 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 03.02.08 | Impozitul pe     |    |   |    |   |    |            |          |
|          | veniturile       |    |   |    |   |    |            |          |
|          | persoanelor      |    |   |    |   |    |            |          |
|          | fizice           |    |   |    |   |    |            |          |
|          | nesalariate      | 20 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
|    15.02 | Impozitul pe     |    |   |    |   |    |            |          |
|          | spectacole       | 21 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 17.02.13 | Alte taxe de     |    |   |    |   |    |            |          |
|          | timbru           | 22 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
|    20.02 | Varsaminte din   |    |   |    |   |    |            |          |
|          | profitul net al  |    |   |    |   |    |            |          |
|          | regiilor         |    |   |    |   |    |            |          |
|          | autonome*)       | 23 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 21.02.06 | Alte venituri    |    |   |    |   |    |            |          |
|          | privind          |    |   |    |   |    |            |          |
|          | circulatia pe    |    |   |    |   |    |            |          |
|          | drumurile publice| 24 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 21.02.12 | Varsaminte din   |    |   |    |   |    |            |          |
|          | disponibilitatile|    |   |    |   |    |            |          |
|          | institutiilor    |    |   |    |   |    |            |          |
|          | publice si       |    |   |    |   |    |            |          |
|          | activitatilor    |    |   |    |   |    |            |          |
|          | autofinantate    | 25 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 21.02.14 | Contributii      |    |   |    |   |    |            |          |
|          | datorate de      |    |   |    |   |    |            |          |
|          | persoanele       |    |   |    |   |    |            |          |
|          | beneficiare ale  |    |   |    |   |    |            |          |
|          | serviciilor      |    |   |    |   |    |            |          |
|          | cantinelor de    |    |   |    |   |    |            |          |
|          | ajutor social    | 26 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 22.02.05 | Restituiri de    |    |   |    |   |    |            |          |
|          | fonduri din      |    |   |    |   |    |            |          |
|          | finantarea       |    |   |    |   |    |            |          |
|          | bugetara a       |    |   |    |   |    |            |          |
|          | anilor precedenti| 27 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 22.02.12 | Incasari din     |    |   |    |   |    |            |          |
|          | valorificarea    |    |   |    |   |    |            |          |
|          | bunurilor        |    |   |    |   |    |            |          |
|          | confiscate       |    |   |    |   |    |            |          |
|          | potrivit legii   | 28 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 22.02.17 | Venituri         |    |   |    |   |    |            |          |
|          | realizate din    |    |   |    |   |    |            |          |
|          | administrarea    |    |   |    |   |    |            |          |
|          | sau valorificarea|    |   |    |   |    |            |          |
|          | bunurilor        |    |   |    |   |    |            |          |
|          | fostelor         |    |   |    |   |    |            |          |
|          | cooperative      |    |   |    |   |    |            |          |
|          | agricole de      |    |   |    |   |    |            |          |
|          | productie        | 29 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 22.02.30 | Incasari din     |    |   |    |   |    |            |          |
|          | alte surse       | 30 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 30.02.01 | Venituri din     |    |   |    |   |    |            |          |
|          | valorificarea    |    |   |    |   |    |            |          |
|          | unor bunuri ale  |    |   |    |   |    |            |          |
|          | institutiilor    |    |   |    |   |    |            |          |
|          | publice*)       | 31 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 30.02.03 | Venituri din     |    |   |    |   |    |            |          |
|          | vanzarea         |    |   |    |   |    |            |          |
|          | locuintelor      |    |   |    |   |    |            |          |
|          | construite din   |    |   |    |   |    |            |          |
|          | fondurile        |    |   |    |   |    |            |          |
|          | statului         | 32 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
| 30.02.04 | Venituri din     |    |   |    |   |    |            |          |
|          | privatizare      | 33 |   |    |   |    |            |          |
|__________|__________________|____|___|____|___|____|____________|__________|
    Ministerul Finantelor, cod 14.13.08.99.                      CONTDLdoc

    Semnificatia coloanelor de mai sus este urmatoarea:
    I = Curent
    II = Ramasita

---------------
    *) De la regiile autonome de subordonare locala.
    *) Administrate de organele locale si de institutiile publice subordonate acestora.

    1. Denumire: CONT DE DEBITE - INCASARI
    2. Cod: 14.13.08.99.
    3. Format: A4/t2.
    4. Caracteristici de tiparire: se tipareste pe ambele fete, in file volante.
    5. Se difuzeaza: gratuit.
    6. Se utilizeaza la: raportarea trimestriala a debitelor si incasarilor din impozite si taxe si din alte venituri ale bugetului local.
    7. Se intocmeste in: 2 exemplare de: fiecare unitate fiscala, prin centralizarea datelor din conturile de debite si incasari ale unitatilor ierarhice subordonate.
    8. Circula: la toate nivelurile, incepand de la comuna pana la Ministerul Finantelor.
    9. Se arhiveaza: la unitatea fiscala care il intocmeste si la Ministerul Finantelor.