├«nchide├Ś Suna╚Ťi-ne 0040-259-306-110, 0040-259-306-111
HOT─éR├éRE Nr. 1697 din 17 decembrie 2008 privind aprobarea nivelurilor impozitului pe mijloacele de transport prev─âzute la art. 263 alin. (4) ┼či (5) din Legea nr. 571/2003 privind Codul fiscal, aplicabile ├«n anul fiscal 2009
               
EMITENT:      GUVERNUL ROMâNIEI
PUBLICAT─é îN: MONITORUL OFICIAL  NR. 873 din 23 decembrie 2008

    în temeiul art. 108 din Constitu┼úia României, republicat─â, ┼či al art. 292 alin. (3) din Legea nr. 571/2003 privind Codul fiscal, cu modific─ârile ┼či complet─ârile ulterioare,

    Guvernul României adopt─â prezenta hot─ârâre.

    ART. 1
    Se aprob─â nivelurile impozitului pe mijloacele de transport prev─âzute la art. 263 alin. (4) ┼či (5) din Legea nr. 571/2003 privind Codul fiscal, publicat─â în Monitorul Oficial al României, Partea I, nr. 927 din 23 decembrie 2003, cu modific─ârile ┼či complet─ârile ulterioare, aplicabile în anul fiscal 2009, prev─âzute în anexa care face parte integrant─â din prezenta hot─ârâre.
    ART. 2
    în vederea stabilirii impozitului datorat pentru anul fiscal 2009, pentru fiecare mijloc de transport care face obiectul anexei, întreprinderile ┼či operatorii de transport rutier, a┼ča cum sunt ace┼čtia defini┼úi în Ordonan┼úa de urgen┼ú─â a Guvernului nr. 109/2005 privind transporturile rutiere, aprobat─â cu modific─âri ┼či complet─âri prin Legea nr. 102/2006, cu modific─ârile ┼či complet─ârile ulterioare, au obliga┼úia s─â declare pe propria r─âspundere, pân─â la data de 31 martie 2009, dac─â vehiculul a efectuat sau urmeaz─â s─â efectueze în cursul anului 2009 cel pu┼úin o opera┼úiune de transport rutier interna┼úional.
    ART. 3
    Prezenta hot─ârâre intr─â în vigoare la data de 1 ianuarie 2009.

    ANEX─é

    1. Nivelurile impozitului pe mijloacele de transport prev─âzute la art. 263 alin. (4) din Legea nr. 571/2003 privind Codul fiscal, cu modific─ârile ┼či complet─ârile ulterioare, aplicabile în anul fiscal 2009

 ______________________________________________________________________________
| Autovehicule de transport marf─â cu masa total─â autorizat─â egal─â sau mai mare |
| de 12 tone                                                                   |
|______________________________________________________________________________|
|    | Num─ârul axelor ┼či masa      | Impozitul în lei    | Impozitul în lei    |
|    | total─â maxim─â autorizat─â    | pentru vehiculele   | pentru vehiculele   |
|    |                             | angajate exclusiv în| angajate în         |
|    |                             | opera┼úiunile de     | opera┼úiunile de     |
|    |                             | transport intern    | transport intern    |
|    |                             |                     | ┼či interna┼úional    |
|    |                             |_____________________|_____________________|
|    |                             |Vehicule cu|Vehicule |Vehicule cu|Vehicule |
|    |                             |sistem de  |cu alt   |sistem de  |cu alt   |
|    |                             |suspensie  |sistem   |suspensie  |sistem   |
|    |                             |pneumatic─â |de       |pneumatic─â |de       |
|    |                             |sau un     |suspensie|sau un     |suspensie|
|    |                             |echivalent |         |echivalent |         |
|    |                             |recunoscut |         |recunoscut |         |
|____|_____________________________|___________|_________|___________|_________|
|  I | Vehicule cu dou─â axe        |           |         |           |         |
|____|_____________________________|___________|_________|___________|_________|
|    |1 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 12 tone, dar nu mai mult |           |         |           |         |
|    |  | de 13 tone               |         0 |      86 |         0 |     107 |
|____|__|__________________________|___________|_________|___________|_________|
|    |2 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 13 tone, dar nu mai mult |           |         |           |         |
|    |  | de 14 tone               |        86 |     238 |       107 |     297 |
|____|__|__________________________|___________|_________|___________|_________|
|    |3 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 14 tone, dar nu mai mult |           |         |           |         |
|    |  | de 15 tone               |       238 |     335 |       297 |     418 |
|____|__|__________________________|___________|_________|___________|_________|
|    |4 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 15 tone, dar nu mai mult |           |         |           |         |
|    |  | de 18 tone               |       335 |     757 |       418 |     946 |
|____|__|__________________________|___________|_________|___________|_________|
| II | Vehicule cu trei axe        |           |         |           |         |
|____|_____________________________|___________|_________|___________|_________|
|    |1 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 15 tone, dar nu mai mult |           |         |           |         |
|    |  | de 17 tone               |        86 |     150 |       107 |     187 |
|____|__|__________________________|___________|_________|___________|_________|
|    |2 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 17 tone, dar nu mai mult |           |         |           |         |
|    |  | de 19 tone               |       150 |     307 |       187 |     383 |
|____|__|__________________________|___________|_________|___________|_________|
|    |3 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 19 tone, dar nu mai mult |           |         |           |         |
|    |  | de 21 tone               |       307 |     398 |       383 |     497 |
|____|__|__________________________|___________|_________|___________|_________|
|    |4 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 21 tone, dar nu mai mult |           |         |           |         |
|    |  | de 23 tone               |       398 |     613 |       497 |     766 |
|____|__|__________________________|___________|_________|___________|_________|
|    |5 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 23 tone, dar nu mai mult |           |         |           |         |
|    |  | de 25 tone               |       613 |     953 |       766 |   1.191 |
|____|__|__________________________|___________|_________|___________|_________|
|    |6 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 25 tone, dar nu mai mult |           |         |           |         |
|    |  | de 26 tone               |       613 |     953 |       766 |   1.191 |
|____|__|__________________________|___________|_________|___________|_________|
|III | Vehicule cu patru axe       |           |         |           |         |
|____|_____________________________|___________|_________|___________|_________|
|    |1 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 23 tone, dar nu mai mult |           |         |           |         |
|    |  | de 25 tone               |       398 |     404 |       497 |     504 |
|____|__|__________________________|___________|_________|___________|_________|
|    |2 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 25 tone, dar nu mai mult |           |         |           |         |
|    |  | de 27 tone               |       404 |     630 |       504 |     787 |
|____|__|__________________________|___________|_________|___________|_________|
|    |3 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 27 tone, dar nu mai mult |           |         |           |         |
|    |  | de 29 tone               |       630 |   1.000 |       787 |   1.249 |
|____|__|__________________________|___________|_________|___________|_________|
|    |4 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 29 tone, dar nu mai mult |           |         |           |         |
|    |  | de 31 tone               |     1.000 |   1.483 |     1.249 |   1.853 |
|____|__|__________________________|___________|_________|___________|_________|
|    |5 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 31 tone, dar nu mai mult |           |         |           |         |
|    |  | de 32 tone               |     1.000 |   1.483 |     1.249 |   1.853 |
|____|__|__________________________|___________|_________|___________|_________|


    2. Nivelurile impozitului pe mijloacele de transport prev─âzute la art. 263 alin. (5) din Legea nr. 571/2003 privind Codul fiscal, cu modific─ârile ┼či complet─ârile ulterioare, aplicabile în anul fiscal 2009

 ______________________________________________________________________________
| Combina┼úii de autovehicule (autovehicule articulate sau trenuri rutiere) de  |
| transport marf─â cu masa total─â maxim─â autorizat─â egal─â sau mai mare de       |
| 12 tone                                                                      |
|______________________________________________________________________________|
|    | Num─ârul axelor ┼či masa      | Impozitul în lei    | Impozitul în lei    |
|    | total─â maxim─â autorizat─â    | pentru vehiculele   | pentru vehiculele   |
|    |                             | angajate exclusiv în| angajate în         |
|    |                             | opera┼úiunile de     | opera┼úiunile de     |
|    |                             | transport intern    | transport intern    |
|    |                             |                     | ┼či interna┼úional    |
|    |                             |_____________________|_____________________|
|    |                             |Vehicule cu|Vehicule |Vehicule cu|Vehicule |
|    |                             |sistem de  |cu alt   |sistem de  |cu alt   |
|    |                             |suspensie  |sistem   |suspensie  |sistem   |
|    |                             |pneumatic─â |de       |pneumatic─â |de       |
|    |                             |sau un     |suspensie|sau un     |suspensie|
|    |                             |echivalent |         |echivalent |         |
|    |                             |recunoscut |         |recunoscut |         |
|____|_____________________________|___________|_________|___________|_________|
|  I | Vehicule cu 2+1 axe         |           |         |           |         |
|____|_____________________________|___________|_________|___________|_________|
|    |1 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 12 tone, dar nu mai mult |           |         |           |         |
|    |  | de 14 tone               |         0 |       0 |         0 |       0 |
|____|__|__________________________|___________|_________|___________|_________|
|    |2 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 14 tone, dar nu mai mult |           |         |           |         |
|    |  | de 16 tone               |         0 |       0 |         0 |       0 |
|____|__|__________________________|___________|_________|___________|_________|
|    |3 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 16 tone, dar nu mai mult |           |         |           |         |
|    |  | de 18 tone               |         0 |      40 |         0 |      49 |
|____|__|__________________________|___________|_________|___________|_________|
|    |4 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 18 tone, dar nu mai mult |           |         |           |         |
|    |  | de 20 tone               |        40 |      89 |        49 |     111 |
|____|__|__________________________|___________|_________|___________|_________|
|    |5 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 20 tone, dar nu mai mult |           |         |           |         |
|    |  | de 22 tone               |        89 |     208 |       111 |     259 |
|____|__|__________________________|___________|_________|___________|_________|
|    |6 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 22 tone, dar nu mai mult |           |         |           |         |
|    |  | de 23 tone               |       208 |     268 |       259 |     335 |
|____|__|__________________________|___________|_________|___________|_________|
|    |7 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 23 tone, dar nu mai mult |           |         |           |         |
|    |  | de 25 tone               |       268 |     484 |       335 |     604 |
|____|__|__________________________|___________|_________|___________|_________|
|    |8 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 25 tone, dar nu mai mult |           |         |           |         |
|    |  | de 28 tone               |       484 |     848 |       604 |   1.060 |
|____|__|__________________________|___________|_________|___________|_________|
|II  | Vehicule cu 2+2 axe         |           |         |           |         |
|____|_____________________________|___________|_________|___________|_________|
|    |1 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 23 tone, dar nu mai mult |           |         |           |         |
|    |  | de 25 tone               |        84 |     194 |       104 |     242 |
|____|__|__________________________|___________|_________|___________|_________|
|    |2 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 25 tone, dar nu mai mult |           |         |           |         |
|    |  | de 26 tone               |       194 |     318 |       242 |     397 |
|____|__|__________________________|___________|_________|___________|_________|
|    |3 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 26 tone, dar nu mai mult |           |         |           |         |
|    |  | de 28 tone               |       318 |     468 |       397 |     584 |
|____|__|__________________________|___________|_________|___________|_________|
|    |4 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 28 tone, dar nu mai mult |           |         |           |         |
|    |  | de 29 tone               |       468 |     564 |       584 |     704 |
|____|__|__________________________|___________|_________|___________|_________|
|    |5 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 29 tone, dar nu mai mult |           |         |           |         |
|    |  | de 31 tone               |       564 |     925 |       704 |   1.156 |
|____|__|__________________________|___________|_________|___________|_________|
|    |6 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 31 tone, dar nu mai mult |           |         |           |         |
|    |  | de 33 tone               |       925 |   1.284 |     1.156 |   1.605 |
|____|__|__________________________|___________|_________|___________|_________|
|    |7 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 33 tone, dar nu mai mult |           |         |           |         |
|    |  | de 36 tone               |     1.284 |   1.949 |     1.605 |   2.436 |
|____|__|__________________________|___________|_________|___________|_________|
|    |8 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 36 tone, dar nu mai mult |           |         |           |         |
|    |  | de 38 tone               |     1.284 |   1.949 |     1.605 |   2.436 |
|____|__|__________________________|___________|_________|___________|_________|
|III | Vehicule cu 2+3 axe         |           |         |           |         |
|____|_____________________________|___________|_________|___________|_________|
|    |1 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 36 tone, dar nu mai mult |           |         |           |         |
|    |  | de 38 tone               |     1.022 |   1.422 |     1.277 |   1.777 |
|____|__|__________________________|___________|_________|___________|_________|
|    |2 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 38 tone, dar nu mai mult |           |         |           |         |
|    |  | de 40 tone               |     1.422 |   1.932 |     1.777 |   2.415 |
|____|__|__________________________|___________|_________|___________|_________|
|IV  | Vehicule cu 3+2 axe         |           |         |           |         |
|____|_____________________________|___________|_________|___________|_________|
|    |1 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 36 tone, dar nu mai mult |           |         |           |         |
|    |  | de 38 tone               |       904 |   1.254 |     1.129 |   1.567 |
|____|__|__________________________|___________|_________|___________|_________|
|    |2 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 38 tone, dar nu mai mult |           |         |           |         |
|    |  | de 40 tone               |     1.254 |   1.734 |     1.567 |   2.167 |
|____|__|__________________________|___________|_________|___________|_________|
|    |3 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 40 tone, dar nu mai mult |           |         |           |         |
|    |  | de 44 tone               |     1.734 |   2.565 |     2.167 |   3.206 |
|____|__|__________________________|___________|_________|___________|_________|
|V   | Vehicule cu 3+3 axe         |           |         |           |         |
|____|_____________________________|___________|_________|___________|_________|
|    |1 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 36 tone, dar nu mai mult |           |         |           |         |
|    |  | de 38 tone               |       514 |     622 |       642 |     777 |
|____|__|__________________________|___________|_________|___________|_________|
|    |2 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 38 tone, dar nu mai mult |           |         |           |         |
|    |  | de 40 tone               |       622 |     928 |       777 |   1.160 |
|____|__|__________________________|___________|_________|___________|_________|
|    |3 | Masa nu mai pu┼úin de     |           |         |           |         |
|    |  | 40 tone, dar nu mai mult |           |         |           |         |
|    |  | de 44 tone               |       928 |   1.477 |     1.160 |   1.846 |
|____|__|__________________________|___________|_________|___________|_________|