OPANAF nr. 1731/2014 pentru aprobarea modelelor unor formulare emise in aplicarea prevederilor OUG nr. 25/2014
In M. Of. nr. 489 din 1 iulie 2014 a fost publicat OPANAF nr. 1731/2014 pentru aprobarea modelelor unor formulare emise in aplicarea prevederilor OUG nr. 25/2014 privind unele masuri pentru diminuarea arieratelor bugetare ale unor operatori economici din industria de aparare si reglementarea altor masuri fiscal-bugetare.
Din cuprins:
ART. 1
(1) Se aproba modelul si continutul urmatoarelor formulare:
a) cererea de anulare a obligatiilor fiscale, prevazuta in anexa nr. 1;
b) certificatul de atestare fiscala, prevazut in anexa nr. 2;
c) decizia de anulare a obligatiilor fiscale administrate de Agentia Nationala de Administrare Fiscala, prevazuta in anexa nr. 3.
(2) Anexele nr. 1 – 3 fac parte integranta din prezentul ordin.
ART. 2
Directia generala de administrare a marilor contribuabili, directiile generale regionale ale finantelor publice si unitatile subordonate acestora vor duce la indeplinire prevederile prezentului ordin.
ART. 3
Prezentul ordin se publica in Monitorul Oficial al Romaniei, Partea I.
ANEXA 1
Denumirea …………………………………………………….
Numele si prenumele reprezentantului legal ……………………….
Domiciliul fiscal ……………………………………………..
Inregistrat la registrul comertului la nr. ……………………….
Codul de identificare fiscala …………………………………..
Nr. de telefon/fax …………………………………………….
CERERE DE ANULARE A OBLIGATIILOR FISCALE
in temeiul Ordonantei de urgenta a Guvernului nr. 25/2014 privind unele masuri pentru diminuarea arieratelor bugetare ale unor operatori economici din industria de aparare si reglementarea altor masuri fiscal-bugetare
Nr. ………. din data de …………………
Subsemnatul, ………………………………………., in calitate de reprezentant legal al S.C. ……………………., CIF ……………….., declar pe propria raspundere ca societatea comerciala inregistreaza urmatoarele obligatii de plata datorate si neachitate la data intrarii in vigoare a Ordonantei de urgenta a Guvernului nr. 25/2014, respectiv la data de 21 mai 2014:
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia de plata |
|crt.| de plata |__________________________________________________|
| | | Total, |Obligatia | Obligatii accesorii |
| | | din care: |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total general | | | | |
|___________________________|_____________|__________|___________|_____________|
din care, pe fiecare perioada fiscala:
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia de plata |
|crt.| de plata |__________________________________________________|
| | | Total, |Obligatia | Obligatii accesorii |
| | | din care: |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
Anul ……..
______________________________________________________________________________
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total an ……. | | | | |
|___________________________|_____________|__________|___________|_____________|
Anul ……..
______________________________________________________________________________
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total an ……. | | | | |
|___________________________|_____________|__________|___________|_____________|
……..
______________________________________________________________________________
| | | | | | |
|____|______________________|_____________|__________|___________|_____________|
| | | | | | |
|____|______________________|_____________|__________|___________|_____________|
Anul 2014*)
______________________________________________________________________________
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total an 2014 | | | | |
|___________________________|_____________|__________|___________|_____________|
*) Pentru anul 2014 se ia in considerare perioada cuprinsa intre data de 1 ianuarie 2014 si data de 21 mai 2014.
Din obligatiile de plata mai sus mentionate, declar pe propria raspundere ca, din evidenta contabila separata pentru productia sau comertul cu armament, munitie si material de razboi/pe baza ponderii veniturilor corespunzatoare productiei sau comertului cu armament, munitie si material de razboi, obligatiile fiscale administrate de Agentia Nationala de Administrare Fiscala, precum si Fondul de risc ca urmare a imprumuturilor externe garantate de stat, aferente productiei sau comertului cu armament, munitie si material de razboi, datorate si neachitate la data de 21 mai 2014, sunt in suma totala de …………………, reprezentand:
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia de plata |
|crt.| de plata |__________________________________________________|
| | | Total, |Obligatia | Obligatii accesorii |
| | | din care: |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total general | | | | |
|___________________________|_____________|__________|___________|_____________|
din care, pe fiecare perioada fiscala:
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia de plata |
|crt.| de plata |__________________________________________________|
| | | Total, |Obligatia | Obligatii accesorii |
| | | din care: |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
Anul ……..
______________________________________________________________________________
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total an ……. | | | | |
|___________________________|_____________|__________|___________|_____________|
Anul ……..
______________________________________________________________________________
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total an ……. | | | | |
|___________________________|_____________|__________|___________|_____________|
……..
______________________________________________________________________________
| | | | | | |
|____|______________________|_____________|__________|___________|_____________|
| | | | | | |
|____|______________________|_____________|__________|___________|_____________|
Anul 2014*)
______________________________________________________________________________
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total an 2014 | | | | |
|___________________________|_____________|__________|___________|_____________|
Declar cele de mai sus cunoscand dispozitiile art. 326 din Codul penal cu privire la falsul in declaratii.
————
*) Pentru anul 2014 se ia in considerare perioada cuprinsa intre data de 1 ianuarie 2014 si data de 21 mai 2014.
Potrivit prevederilor Ordonantei de urgenta a Guvernului nr. 25/2014, solicit anularea obligatiilor fiscale administrate de Agentia Nationala de Administrare Fiscala aferente productiei sau comertului cu armament, munitie si material de razboi, datorate si neachitate la data de 21 mai 2014.
Numele si prenumele reprezentantului legal al S.C. …………….
Data ………..
Semnatura …………..
Stampila societatii comerciale …………..
ANEXA 2
MINISTERUL FINANTELOR PUBLICE
AGENTIA NATIONALA DE ADMINISTRARE FISCALA
Directia generala de administrare a marilor contribuabili
Directia Generala Regionala a Finantelor Publice ………………
Administratia Judeteana a Finantelor Publice ………………….
Serviciul Fiscal Municipal/Serviciul Fiscal Orasenesc/Biroul Fiscal Comunal ………………………………….
Serviciul/Biroul/Compartimentul………………………………
Nr. ……./……………….
CERTIFICAT DE ATESTARE FISCALA
Ca urmare a cererii nr. ………….. din data de ……………….., se certifica prin prezenta ca:
Denumirea/Numele si prenumele ……………………..
Adresa ………………………………………….
Inregistrat la registrul comertului la nr. ………….
Cod de identificare fiscala ……………………….
Figureaza in evidenta fiscala cu urmatoarele obligatii datorate si neachitate la data intrarii in vigoare a Ordonantei de urgenta a Guvernului nr. 25/2014 privind unele masuri pentru diminuarea arieratelor bugetare ale unor operatori economici din industria de aparare si reglementarea altor masuri fiscal-bugetare, respectiv la data de 21 mai 2014:
A. Obligatii de plata datorate si neachitate la data intrarii in vigoare a Ordonantei de urgenta a Guvernului nr. 25/2014, respectiv data de 21 mai 2014*):
*) Se va completa cu sume reprezentand Fondul de risc ca urmare a imprumuturilor externe garantate de stat confirmate de directia de specialitate din cadrul Ministerului Finantelor Publice.
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia de plata |
|crt.| de plata |__________________________________________________|
| | | Total, |Obligatia | Obligatii accesorii |
| | | din care: |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 4.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total general | | | | |
|___________________________|_____________|__________|___________|_____________|
B. Obligatii fiscale care nu pot face obiectul anularii:
a) obligatii fiscale care nu sunt aferente productiei sau comertului cu armament, munitie si material de razboi, datorate si neachitate la data intrarii in vigoare a Ordonantei de urgenta a Guvernului nr. 25/2014, respectiv data de 21 mai 2014, declarate de operatorul economic:
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia fiscala |
|crt.| fiscale |__________________________________________________|
| | | Total, |Obligatia | Obligatii fiscale |
| | | din care: |fiscala | accesorii |
| | | |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 4.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total general | | | | |
|___________________________|_____________|__________|___________|_____________|
b) sume reprezentand creante stabilite de alte organe si transmise spre recuperare Agentiei Nationale de Administrare Fiscala, cu exceptia amenzilor de orice fel care se fac venit la bugetul de stat, precum si obligatii fiscale cu retinere la sursa datorate si neachitate la data intrarii in vigoare a Ordonantei de urgenta a Guvernului nr. 25/2014, respectiv data de 21 mai 2014:
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia de plata |
|crt.| de plata |__________________________________________________|
| | | Total, |Obligatia | Obligatii accesorii |
| | | din care: |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 4.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total general | | | | |
|___________________________|_____________|__________|___________|_____________|
C. Obligatii fiscale nete ce pot face obiectul anularii:
a) obligatii fiscale administrate de Agentia Nationala de Administrare Fiscala:
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia fiscala |
|crt.| fiscale |__________________________________________________|
| | | Total, |Obligatia | Obligatii fiscale |
| | | din care: |fiscala | accesorii |
| | | |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 4.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total general | | | | |
|___________________________|_____________|__________|___________|_____________|
b) Fondul de risc ca urmare a imprumuturilor externe garantate de stat*):
*) Se va completa cu sume reprezentand Fondul de risc ca urmare a imprumuturilor externe garantate de stat confirmate de directia de specialitate din cadrul Ministerului Finantelor Publice.
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia fiscala |
|crt.| fiscale |__________________________________________________|
| | | Total, |Obligatia | Obligatii fiscale |
| | | din care: |fiscala | accesorii |
| | | |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 4.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total general | | | | |
|___________________________|_____________|__________|___________|_____________|
Prezentul certificat se elibereaza pentru anularea obligatiilor fiscale in conformitate cu prevederile Ordonantei de urgenta a Guvernului nr. 25/2014.
Eliberarea prezentului certificat de atestare fiscala nu este supusa taxei extrajudiciare de timbru.
Conducatorul unitatii fiscale
Numele si prenumele …………………….
Semnatura si stampila unitatii …………..
ANEXA 3
MINISTERUL FINANTELOR PUBLICE
AGENTIA NATIONALA DE ADMINISTRARE FISCALA
Directia generala de administrare a marilor contribuabili
Directia Generala Regionala a Finantelor Publice ……………………
Administratia Judeteana a Finantelor Publice ……………………….
Serviciul Fiscal Municipal/Serviciul Fiscal Orasenesc/Biroul Fiscal Comunal ………………………………….
Nr. ………/………………….
DECIZIE
de anulare a obligatiilor fiscale administrate de Agentia Nationala de Administrare Fiscala
Datele de identificare Datele de identificare a
a contribuabilului imputernicitului
Denumirea/Numele si prenumele Denumirea/Numele si prenumele
…………………………. ………………………….
Adresa …………………… Adresa ……………………
Codul de identificare fiscala Codul de identificare fiscala
…………………………. ………………………….
In temeiul prevederilor art. 2 alin. (1) din Ordonanta de urgenta a Guvernului nr. 25/2014 privind unele masuri pentru diminuarea arieratelor bugetare ale unor operatori economici din industria de aparare si reglementarea altor masuri fiscal-bugetare,
avand in vedere Cererea dumneavoastra nr. …….. din data de ……….., inregistrata la organul fiscal sub nr. …….. din data de ………………, precum si Certificatul de atestare fiscala nr. …… din data de …………,
se emite urmatoarea decizie:
Se acorda anularea obligatiilor fiscale administrate de Agentia Nationala de Administrare Fiscala aferente productiei sau comertului cu armament, munitie si material de razboi, datorate si neachitate la data intrarii in vigoare a Ordonantei de urgenta a Guvernului nr. 25/2014, respectiv la data de 21 mai 2014, in suma totala de …………………, reprezentand:
– lei –
______________________________________________________________________________
|Nr. | Denumirea obligatiei | Obligatia fiscala |
|crt.| fiscale |__________________________________________________|
| | | Total, |Obligatia | Obligatii fiscale |
| | | din care: |fiscala | accesorii |
| | | |principala|_________________________|
| | | | |Majorari de|Penalitati de|
| | | | |intarziere/|intarziere |
| | | | |Dobanzi | |
|____|______________________|_____________|__________|___________|_____________|
| 0 | 1 |2 = 3 + 4 + 5| 3 | 4 | 5 |
|____|______________________|_____________|__________|___________|_____________|
| 1.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 2.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 3.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| 4.| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| …| | | | | |
|____|______________________|_____________|__________|___________|_____________|
| Total general | | | | |
|___________________________|_____________|__________|___________|_____________|
Mentiuni privind audierea contribuabilului:
………………………………………………………………..
………………………………………………………………..
Impotriva prezentei decizii se poate formula contestatie, in conditiile titlului IX din Ordonanta Guvernului nr. 92/2003 privind Codul de procedura fiscala, republicata, cu modificarile si completarile ulterioare, in termen de 30 de zile de la data comunicarii, sub sanctiunea decaderii. Contestatia se depune la organul fiscal emitent al deciziei.
Conducatorul unitatii fiscale
Numele si prenumele …………………….
Semnatura si stampila unitatii …………..
