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Ministerul Finantelor Publice
Ordin nr 293 din 22/02/2006
Publicat in Monitorul Oficial, Partea I nr. 194 din 01/03/2006
Intrare in vigoare: 01/01/2006
pentru modificarea Ordinului ministrului finantelor publice nr. 1.714/2005 privind aplicarea prevederilor Hotarrii Guvernului nr. 831/1997 pentru aprobarea modelelor formularelor comune privind activitatea financiara si contabila si a normelor metodologice privind ntocmirea si utilizarea acestora
Publicat n 01/03/2006
n temeiul prevederilor art. 11 alin. ( 5 ) d i n H o t r r e a G u v e r n u l u i H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 1 4 1 4 2 9 ) ; " n r . 2 0 8 / 2 0 0 5 p r i v i n d o r g a n i z a r e a _i f u n c ci o n a r e a M i n i s t e r u l u i F i n a n ce l o r P u b l i c e _i a A g e n ci e i N a ci o n a l e d e A d m i n i s t r a r e F i s c a l , c u m o d i f i c r i l e _i c o m p l e t r i l e u l t e r i o a r e ,
n t e m e i u l p r e v e d e r i l o r a r t . 1 a l i n . ( 4 ) d i n H o t r r e a G u v e r n u l u i H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 1 9 8 5 7 ) ; " n r . 8 3 1 / 1 9 9 7 p e n t r u a p r o b a r e a H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 2 1 1 8 5 ) ; " m o d e l e l o r f o r m u l a r e l o r c o m u n e p r i v i n d a c t i v i t a t e a f i n a n c i a r _i c o n t a b i l _i a H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 1 9 8 5 8 ) ; " n o r m e l o r m e t o d o l o g i c e p r i v i n d n t o c m i r e a _i u t i l i z a r e a a c e s t o r a ,
m i n i s t r u l f i n a n ce l o r p u b l i c e e m i t e u r m t o r u l o r d i n :
A r t . I . - A l i n e a t u l ( 2 ) a l a r t i c o l u l u i 1 d i n O r d i n u l m i n i s t r u l u i f i n a n ce l o r p u b l i c e H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 1 7 3 8 5 1 ) ; " n r . 1 . 7 1 4 / 2 0 0 5 p r i v i n d a p l i c a r e a p r e v e d e r i l o r H o t r r i i G u v e r n u l u i n r . 8 3 1 / 1 9 9 7 p e n t r u a p r o b a r e a H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 2 1 1 8 5 ) ; " m o d e l e l o r f o r m u l a r e l o r c o m u n e p r i v i n d a c t i v i t a t e a f i n a n c i a r _i c o n t a b i l _i a H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 1 9 8 5 8 ) ; " n o r m e l o r m e t o d o l o g i c e p r i v i n d n t o c m i r e a _i u t i l i z a r e a a c e s t o r a , p u b l i c a t n M o n i t o r u l O f i c i a l a l R o m n i e i , P a r t e a I , n r . 1 . 0 4 2 d i n 2 3 n o i e m b r i e 2 0 0 5 , s e m o d i f i c _i v a a v e a u r m t o r u l c u p r i n s :
" ( 2 ) B o n u r i l e f i s c a l e e m i s e d e a p a r a t e l e d e m a r c a t e l e c t r o n i c e f i s c a l e v o r f i f o l o s i t e n c e p n d c u d a t a d e 1 i a n u a r i e 2 0 0 6 n u m a i c a d o c u m e n t e d e n r e g i s t r a r e a p l ci l o r n R e g i s t r u l d e c a s . F a c e x c e p ci e d e l a a c e a s t r e g u l , n s e n s u l c s t a u l a b a z a n r e g i s t r r i l o r n c o n t a b i l i t a t e a c h e l t u i e l i l o r , u r m t o a r e l e d o c u m e n t e :
a ) b o n u l f i s c a l e m i s c o n f o r m O r d o n a n ce i d e u r g e n c a G u v e r n u l u i H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 1 3 6 2 7 7 ) ; " n r . 2 8 / 1 9 9 9 ; z >
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b ) b o n u l f i s c a l e m i s d e a p a r a t u l d e m a r c a t f i s c a l u t i l i z a t n a c t i v i t a t e a d e t a x i m e t r i e , n c o n f o r m i t a t e c u p r e v e d e r i l e L e g i i H Y P E R L I N K " J a v a S c r i p t : l n 2 G o 2 l n k ( 1 7 1 4 7 ) ; " n r . 3 8 / 2 0 0 3 p r i v i n d t r a n s p o r t u l n r e g i m d e t a x i _i n r e g i m d e n c h i r i e r e , c u m o d i f i c r i l e _i c o m p l e t r i l e u l t e r i o a r e ;
c ) b o n u l f i s c a l e m i s c o n f o r m O r d o n a n ce i d e u r g e n c a G u v e r n u l u i n r . 2 8 / 1 9 9 9 , r e p u b l i c a t , c u m o d i f i c r i l e u l t e r i o a r e , n s o ci t d e d o c u m e n t u l c a r e a t e s t p l a t a p r i n c a r d u r i l e b a n c a r e a l e s o c i e t ci l o r c o m e r c i a l e ;
d ) b o n u l f i s c a l e m i s c o n f o r m O r d o n a n ce i d e u r g e n c a G u v e r n u l u i n r . 2 8 / 1 9 9 9 , r e p u b l i c a t , c u m o d i f i c r i l e u l t e r i o a r e , a c r u i v a l o a r e t o t a l e s t e d e p n l a s u m a d e 1 0 0 l e i ( R O N ) i n c l u s i v , d a c e s t e _t a m p i l a t _i a r e n s c r i s e d e n u m i r e a c u m p r t o r u l u i , c o d u l u n i c d e n r e g i s t r a r e a l a c e s t u i a s a u c o d u l n u m e r i c , n c a z u l p e r s o a n e l o r f i z i c e c a r e d e s f _o a r a c t i v i t ci i n d e p e n d e n t e . "
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