Return-Path: Delivered-To: contact@reparatii-laptopuri.ro Received: (qmail 3816 invoked by uid 1008); 22 Aug 2013 16:28:18 +0300 Received: by simscan 1.4.0 ppid: 3810, pid: 3811, t: 2.1820s scanners: regex: 1.4.0 clamav: 0.97.2 /m: spam: 3.3.1 X-Spam-Checker-Version: SpamAssassin 3.3.2 (2011-06-06) on zenit X-Spam-Level: X-Spam-Status: No, score=0.0 required=5.5 tests=FREEMAIL_FROM,HTML_MESSAGE, RCVD_IN_DNSWL_NONE,T_DKIM_INVALID autolearn=disabled version=3.3.2 Received: from nm10-vm4.bullet.mail.gq1.yahoo.com (98.136.218.95) by mail.reparatii-laptopuri.ro with AES256-SHA encrypted SMTP; 22 Aug 2013 16:28:16 +0300 Received: from [98.137.12.55] by nm10.bullet.mail.gq1.yahoo.com with NNFMP; 22 Aug 2013 13:34:56 -0000 Received: from [98.137.12.215] by tm15.bullet.mail.gq1.yahoo.com with NNFMP; 22 Aug 2013 13:34:56 -0000 Received: from [127.0.0.1] by omp1023.mail.gq1.yahoo.com with NNFMP; 22 Aug 2013 13:34:56 -0000 X-Yahoo-Newman-Property: ymail-3 X-Yahoo-Newman-Id: 834878.25626.bm@omp1023.mail.gq1.yahoo.com Received: (qmail 7878 invoked by uid 60001); 22 Aug 2013 13:34:56 -0000 DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=yahoo.com; s=s1024; t=1377178496; bh=Fe1YyRpuAJbQaCW4E2AV4YF179cNPBcSNUFcltS+4b4=; h=X-YMail-OSG:Received:X-Rocket-MIMEInfo:X-Mailer:Message-ID:Date:From:Reply-To:Subject:To:MIME-Version:Content-Type; b=AK1hgdDQ/Ps6GxHHx244aDHs5Rf0OAEHPfLX9tGkHmMyO1tV0pZbfrEDBBc93eutA/WBzPyJoh/QZlhLdLawJfr6YOwdAFKNjscY/+iVXx7x7H7bZMcN8GdjZS3YE4sfgOZaxa0iMSI25oriomAdXZ8/rOOfiH7UxrSeWUd3Q3w= DomainKey-Signature:a=rsa-sha1; q=dns; c=nofws; s=s1024; d=yahoo.com; h=X-YMail-OSG:Received:X-Rocket-MIMEInfo:X-Mailer:Message-ID:Date:From:Reply-To:Subject:To:MIME-Version:Content-Type; b=TjROye8buO2tpXeEjS1B4lkZH71jVqDgGd6Pg1sMY12n7Qf5PYYhT4UFAek7hq8veTs1xEivQ5MxMxg/TZe1JTwE650dR4xTLlQIzOmyUb/IPBe13+ehH6cHSf47d5CN6/AqskIU+ezRKhST62D2pri6FeqPeAqJuLGCR9zLO78=; X-YMail-OSG: ek.eaLsVM1lYGwY6SDBGtm11u2IVVR7QnsTBr_iOFqMcsVd qzDDumu68W6NXUvp1QBZslaDtPq8evDWPTYn.AdDG4awdKnVfYHkBVRcidXc NvEP.9Mbwoili9obzI0q2A5dZaU6RjnWADnu7zdHQ5p_wb99nIsB3OIApz6U 27lkncU78gmSLLj4ZzFKtwpqhFVjFncKbcKxP9cDLitZ35CkO8OwlR2MTwsO ..Hun1z26_YjxfZ6n9wTNiqUBOci5umaNHJcJXJbdAABDkyyOsNpWtCS5MVY gMAqpSPMoSEDA.2wXHcAOVFNjLpfIbDFLdDY2jeY6SRCJEkDvmxrceMwKYbE 8e8KAuOzFyMIN6._dao8F55UTi3EpcCnXrx6ld6tlJT_7QrT6r7vbz9drVmr 0CP4dsLTFNKFVOFmi3KUi5ntuFVPJTaWTZN4.JcczeiN_P0ZaoHNhQqJ9rR. RXtqupRQNPY87VwnqjHQ3Gm_w4rD_AgIzr7FvG8WHv0mrjB7VPFk_dMt6pk7 _4THYEU3RURLmkMme_ra35ed8Y.HyA4rBQdpJ_ZtYla97J.Dv2TxyIGjBbO. jO3W5pDaNQ1prNIT2iGGAxiyn6zrhrcwLRb8- Received: from [89.122.40.3] by web164704.mail.gq1.yahoo.com via HTTP; Thu, 22 Aug 2013 06:34:56 PDT X-Rocket-MIMEInfo: 002.001,b3VnIDI4LzE5OTkKCgpBcnQuIDEwLsKgLSBDb25zdGl0dWllIGNvbnRyYXZlbsWjaWkgdXJtxIN0b2FyZWxlIGZhcHRlIGRhY8SDLCBwb3RyaXZpdCBsZWdpaSBwZW5hbGUsIG51IHN1bnQgY29uc2lkZXJhdGUgaW5mcmFjxaNpdW5pOgrCoMKgwqBhKcKgY29tZXJjaWFsaXphcmVhIGRlIGPEg3RyZSBhZ2VuxaNpaSBlY29ub21pY2kgYSBhcGFyYXRlbG9yIGRlIG1hcmNhdCBlbGVjdHJvbmljZSBmaXNjYWxlIGbEg3LEgyBhdml6dWwgQ29taXNpZWkgZGUgYXZpemFyZSBhIGRpc3RyaWJ1aXRvcmlsb3IgxZ9pIGEBMAEBAQE- X-Mailer: YahooMailWebService/0.8.155.576 Message-ID: <1377178496.7822.YahooMailNeo@web164704.mail.gq1.yahoo.com> Date: Thu, 22 Aug 2013 06:34:56 -0700 (PDT) From: omg prime Reply-To: omg prime Subject: aparate fiscale To: "contact@reparatii-laptopuri.ro" MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="1135122875-945976366-1377178496=:7822" X-AntiVirus: checked (incoming) by Avira MailGuard (Version: 15.0.9.460; AVE:8.3.30.16; VDF:8.11.224.22) --1135122875-945976366-1377178496=:7822 Content-Type: text/plain; charset=utf-8 Content-Transfer-Encoding: quoted-printable oug 28/1999=0A=0A=0AArt. 10.=C2=A0- Constituie contraven=C5=A3ii urm=C4=83t= oarele fapte dac=C4=83, potrivit legii penale, nu sunt considerate infrac= =C5=A3iuni:=0A=C2=A0=C2=A0=C2=A0a)=C2=A0comercializarea de c=C4=83tre agen= =C5=A3ii economici a aparatelor de marcat electronice fiscale f=C4=83r=C4= =83 avizul Comisiei de avizare a distribuitorilor =C5=9Fi a aparatelor de m= arcat electronice fiscale ori nerespectarea condi=C5=A3iilor stipulate =C3= =AEn aviz, altele dec=C3=A2t cele definite ca fiind contraven=C5=A3ii =C3= =AEn prezentul articol;=0A=C2=A0=C2=A0=C2=A0b)=C2=A0ne=C3=AEndeplinirea obl= iga=C5=A3iei agen=C5=A3ilor economici de a se dota =C5=9Fi de a utiliza apa= rate de marcat electronice fiscale avizate conform art. 5 alin. (2), la ter= menele stabilite la art. 6, cu excep=C5=A3ia prev=C4=83zut=C4=83 la art. 1 = alin. (4), neemiterea bonului fiscal pentru toate bunurile livrate sau serv= iciile prestate ori emiterea de bonuri cu o valoare inferioar=C4=83 celei r= eale, precum =C5=9Fi nereintroducerea datelor =C3=AEnscrise pe rola jurnal = privind tranzac=C5=A3iile efectuate de la ultima =C3=AEnchidere zilnic=C4= =83 p=C3=A2n=C4=83 =C3=AEn momentul =C5=9Ftergerii memoriei operative;=0A= =C2=A0=C2=A0=C2=A0c)=C2=A0emiterea bonului fiscal f=C4=83r=C4=83 ca acesta = s=C4=83 con=C5=A3in=C4=83 toate datele prev=C4=83zute la art. 4 alin. (1);= =0A=C2=A0=C2=A0=C2=A0d)=C2=A0nepredarea bonului fiscal clientului de c=C4= =83tre operatorul aparatului de marcat electronic fiscal;=0A=C2=A0=C2=A0=C2= =A0e)=C2=A0ne=C3=AEndeplinirea de c=C4=83tre utilizatorii aparatelor de mar= cat electronice fiscale a obliga=C5=A3iei de a afi=C5=9Fa anun=C5=A3urile d= e aten=C5=A3ionare prev=C4=83zute la art. 9 alin. (2);=0A=C2=A0=C2=A0=C2=A0= f)=C2=A0ne=C3=AEndeplinirea de c=C4=83tre utilizatorii aparatelor de marcat= electronice fiscale a obliga=C5=A3iei de a preda raportul memoriei fiscale= , conform dispozi=C5=A3iilor art. 4 alin. (10);=0A=C2=A0=C2=A0=C2=A0g)=C2= =A0nerespectarea de c=C4=83tre utilizatori a obliga=C5=A3iei de a anun=C5= =A3a unitatea de service desemnat=C4=83 de distribuitorul autorizat ori, du= p=C4=83 caz, distribuitorul sau reprezentantul acestuia =C3=AEn momentul co= nstat=C4=83rii defect=C4=83rii aparatelor de marcat electronice fiscale;=0A= =C2=A0=C2=A0=C2=A0h)=C2=A0=C3=AEnc=C4=83lcarea de c=C4=83tre agen=C5=A3ii e= conomici care utilizeaz=C4=83 aparate de marcat electronice fiscale a dispo= zi=C5=A3iilor art. 4 alin. (6), precum =C5=9Fi =C3=AEnc=C4=83lcarea de c=C4= =83tre furnizorii consumabilelor destinate aparatelor de marcat electronice= fiscale a dispozi=C5=A3iilor art. 4 alin. (8);=0A=C2=A0=C2=A0=C2=A0i)=C2= =A0=C3=AEnc=C4=83lcarea de c=C4=83tre distribuitorii autoriza=C5=A3i =C5=9F= i de c=C4=83tre unit=C4=83=C5=A3ile acreditate de ace=C5=9Ftia a dispozi=C5= =A3iilor art. 4 alin. (7);=0A=C2=A0=C2=A0=C2=A0j)=C2=A0nerespectarea obliga= =C5=A3iilor ce revin distribuitorilor autoriza=C5=A3i, prin unit=C4=83=C5= =A3ile de service acreditate, de a instala aparatul de marcat electronic fi= scal nou =C5=9Fi de a =C3=AEnlocui memoria fiscal=C4=83 defect=C4=83 ori a = c=C4=83rei capacitate de stocare a fost epuizat=C4=83, =C3=AEn termenul pre= v=C4=83zut la art. 5 alin. (5);=0A=C2=A0=C2=A0=C2=A0k)=C2=A0nerespectarea d= e c=C4=83tre distribuitorii autoriza=C5=A3i care =C3=AEnceteaz=C4=83 activi= tatea de comercializare a aparatelor de marcat electronice fiscale, precum = =C5=9Fi de cei c=C4=83rora li s-a retras avizul de distribu=C5=A3ie =C5=9Fi= utilizare a aparatelor de marcat electronice fiscale a obliga=C5=A3iilor c= e le revin potrivit prezentei ordonan=C5=A3e de urgen=C5=A3=C4=83, pentru a= paratele livrate;=0A=C2=A0=C2=A0=C2=A0l)=C2=A0nerespectarea obliga=C5=A3iei= de a p=C4=83stra =C5=9Fi arhiva rola jurnal, raportul fiscal de =C3=AEnchi= dere zilnic=C4=83 =C5=9Fi registrul special, prev=C4=83zut la art. 1 alin. = (4);=0A=C2=A0=C2=A0=C2=A0m)=C2=A0nerespectarea obliga=C5=A3iei de a p=C4=83= stra, de a completa =C5=9Fi de a actualiza cartea de interven=C5=A3ii prev= =C4=83zut=C4=83 la art. 5 alin. (3), precum =C5=9Fi nerespectarea prevederi= lor art. 1 alin. (4);=0A=C2=A0=C2=A0=C2=A0n)=C2=A0nerespectarea obliga=C5= =A3iei de a preda spre p=C4=83strare =C5=9Fi arhivare memoria fiscal=C4=83,= conform prevederilor art. 4 alin. (5);=0A=C2=A0=C2=A0=C2=A0o)=C2=A0comerci= alizarea de aparate de marcat electronice fiscale care nu sunt sigilate pot= rivit dispozi=C5=A3iilor art. 3 alin. (5), nerespectarea prevederilor art. = 8 alin. (2), precum =C5=9Fi nerespectarea prevederilor normelor prev=C4=83z= ute la art. 15. --1135122875-945976366-1377178496=:7822 Content-Type: text/html; charset=utf-8 Content-Transfer-Encoding: quoted-printable
oug 28/1999


Art. 10. - Con= stituie contraven=C5=A3ii urm=C4=83toarele fapte dac=C4=83, potrivit legii = penale, nu sunt considerate infrac=C5=A3iuni:
 =   a) comercializarea de c= =C4=83tre agen=C5=A3ii economici a aparatelor de marcat electronice fiscale= f=C4=83r=C4=83 avizul Comisiei de avizare a distribuitorilor =C5=9Fi a apa= ratelor de marcat electronice fiscale ori nerespectarea condi=C5=A3iilor st= ipulate =C3=AEn aviz, altele dec=C3=A2t cele definite ca fiind contraven=C5= =A3ii =C3=AEn prezentul articol;
   b) ne=C3= =AEndeplinirea obliga=C5=A3iei agen=C5=A3ilor economici de a se dota =C5=9F= i de a utiliza aparate de marcat electronice fiscale avizate conform art. 5 alin. (2), la termenele stabilite la art. 6, cu excep=C5=A3ia prev=C4=83zu= t=C4=83 la art. 1 alin. (4), neemiterea bonului fiscal pentru toate bunuril= e livrate sau serviciile prestate ori emiterea de bonuri cu o valoare infer= ioar=C4=83 celei reale, precum =C5=9Fi nereintroducerea datelor =C3=AEnscri= se pe rola jurnal privind tranzac=C5=A3iile efectuate de la ultima =C3=AEnc= hidere zilnic=C4=83 p=C3=A2n=C4=83 =C3=AEn momentul =C5=9Ftergerii memoriei= operative;
  &= nbsp;c) emiterea bonului fiscal f=C4= =83r=C4=83 ca acesta s=C4=83 con=C5=A3in=C4=83 toate datele prev=C4=83zute = la art. 4 alin. (1);
   d) nepreda= rea bonului fiscal clientului de c=C4=83tre operatorul aparatului de marcat= electronic fiscal;
 = ;  e) ne=C3=AEndeplinirea = de c=C4=83tre utilizatorii aparatelor de marcat electronice fiscale a oblig= a=C5=A3iei de a afi=C5=9Fa anun=C5=A3urile de aten=C5=A3ionare prev=C4=83zu= te la art. 9 alin. (2);
&= nbsp;  f) ne=C3=AEndeplini= rea de c=C4=83tre utilizatorii aparatelor de marcat electronice fiscale a o= bliga=C5=A3iei de a preda raportul memoriei fiscale, conform dispozi=C5=A3iilor art. 4 alin. (10);
   g) nerespectarea de c=C4=83tre utilizatori a obliga=C5=A3iei de a anun= =C5=A3a unitatea de service desemnat=C4=83 de distribuitorul autorizat ori,= dup=C4=83 caz, distribuitorul sau reprezentantul acestuia =C3=AEn momentul= constat=C4=83rii defect=C4=83rii aparatelor de marcat electronice fiscale;=
   h) =C3=AEnc=C4=83lcarea de c=C4=83tre agen= =C5=A3ii economici care utilizeaz=C4=83 aparate de marcat electronice fisca= le a dispozi=C5=A3iilor art. 4 alin. (6), precum =C5=9Fi =C3=AEnc=C4=83lcar= ea de c=C4=83tre furnizorii consumabilelor destinate aparatelor de marcat electr= onice fiscale a dispozi=C5=A3iilor art. 4 alin. (8);
   i) =C3=AEnc=C4=83lcarea de c=C4=83tre distribuitorii autoriza=C5= =A3i =C5=9Fi de c=C4=83tre unit=C4=83=C5=A3ile acreditate de ace=C5=9Ftia a= dispozi=C5=A3iilor art. 4 alin. (7);
   j) ne= respectarea obliga=C5=A3iilor ce revin distribuitorilor autoriza=C5=A3i, pr= in unit=C4=83=C5=A3ile de service acreditate, de a instala aparatul de marc= at electronic fiscal nou =C5=9Fi de a =C3=AEnlocui memoria fiscal=C4=83 def= ect=C4=83 ori a c=C4=83rei capacitate de stocare a fost epuizat=C4=83, =C3=AEn termenul pr= ev=C4=83zut la art. 5 alin. (5);
   k) neres= pectarea de c=C4=83tre distribuitorii autoriza=C5=A3i care =C3=AEnceteaz=C4= =83 activitatea de comercializare a aparatelor de marcat electronice fiscal= e, precum =C5=9Fi de cei c=C4=83rora li s-a retras avizul de distribu=C5=A3= ie =C5=9Fi utilizare a aparatelor de marcat electronice fiscale a obliga=C5= =A3iilor ce le revin potrivit prezentei ordonan=C5=A3e de urgen=C5=A3=C4=83= , pentru aparatele livrate;
=    l) nerespectare= a obliga=C5=A3iei de a p=C4=83stra =C5=9Fi arhiva rola jurnal, raportul fisc= al de =C3=AEnchidere zilnic=C4=83 =C5=9Fi registrul special, prev=C4=83zut = la art. 1 alin. (4);
&nbs= p;  m) nerespectarea oblig= a=C5=A3iei de a p=C4=83stra, de a completa =C5=9Fi de a actualiza cartea de= interven=C5=A3ii prev=C4=83zut=C4=83 la art. 5 alin. (3), precum =C5=9Fi n= erespectarea prevederilor art. 1 alin. (4);
   n)&n= bsp;nerespectarea obliga=C5=A3iei de a preda spre p=C4=83strare =C5=9Fi arh= ivare memoria fiscal=C4=83, conform prevederilor art. 4 alin. (5);
   o) comercializarea de aparate de marcat electronice fiscale= care nu sunt sigilate potrivit dispozi=C5=A3iilor art. 3 alin. (5), neresp= ectarea prevederilor art. 8 alin. (2), precum =C5=9Fi nerespectarea prevede= rilor normelor prev=C4=83zute la art. 15.
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