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Law No. 245 Of 21 December 1998 Approving Ordinance No. 22/1996 On Updating And Completing The General Scheme Of Accountancy

Original Language Title:  LEGE nr. 245 din 21 decembrie 1998 pentru aprobarea Ordonanţei Guvernului nr. 22/1996 privind actualizarea şi completarea regimului general al contabilităţii

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LEGE no. 245 245 of 21 December 1998 for approval Government Ordinance no. 22/1996 on the updating and completion of the overall accounting regime
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 495 495 of 22 December 1998



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 22 22 of 24 July 1996 on the updating and completion of the general accounting regime, issued pursuant to art. 1 lit. c) of Law no. 65/1996 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 170 of 30 July 1996, with the following amendments and additions: 1. In Article I, point 2, the second sentence of paragraph 1 shall become paragraph 1 and 1 with the following contents: "" (1 ^ 1) By exception, the respective functions may also be fulfilled by persons with secondary education who have appropriate qualification in the field, with the opinion of the Ministry of Finance, at the justified request of the principal authorising officers. " 2. In Article I, point 3, Article 11 (2) shall read as follows: " (2) Accounting of persons referred to in art. 1 may be organized and held by authorized legal persons or natural persons who have the status of authorized accountant or accounting expert, who respond according to the law. " 3. in point 4 of Article I, the last sentence of paragraph 7 of Article 11 shall become paragraph 8 as follows: " (8) If the public institutions cannot personally frame the execution under the conditions of the previous paragraph, the accounting may also be held by companies of accounting expertise or individuals authorized according to the law, on the basis of contracts for service provision. The conclusion of contracts is made on the basis of tenders for public procurement of goods and services, organized in accordance with legal regulations. The payment of the respective services is made from budget credits with this destination and only within the limits of personnel expenses that should be carried out by the unit, given that it would have specialized staff with contract individual work. " 4. In Article I, point 8, Article 38, point 4 (e)-g) shall read as follows: " e) the preparation and submission of periodic reports established by the Ministry of Finance; f) the presentation of accounting balance sheets and periodic accounting reports, which contain erroneous or uncorrelated data, including on the identification of the reporting unit; g) submission of the declaration showing that the legal and natural persons referred to in art. 1 1 did not work. " 5. In Article I (9), Article 39 (1) shall read as follows: "" Art. 39. -(1) Contraventions provided in art. 38 38 section 1 and 2 are sanctioned with a fine from 2,000,000 lei to 50,000,000 lei, those provided for in item 3 3 and 4 lit. a)-f), with a fine of 1,000,000 lei to 25,000,000 lei, and the one provided for in item 4 lit. g), with a fine of 500,000 lei. The government, on the proposal of the Ministry of Finance, can change the level of these fines according to the inflation 6. In Article I, point 10, Article 39 (3) shall read as follows: " (3) Contraventions provided in art. 38 the provisions of Law no. 32/1968 on the establishment and sanctioning of contraventions, except art. 25-27 25-27. " 7. In Article I, point 12, Article 43 shall read as follows: "" Art. 43. -(1) The units of the national defense sector, public order and national security will lead the accounting, quantity and value, for all goods under their administration, on the basis of their own norms endorsed by the Ministry of Finance. (2) The transition to the quantitative-value record will be carried out until December 31, 1999, on the basis of the programs developed by the respective units, approved by Government decision, within 60 days from the date of publication of the The Official Gazette of Romania. " This law was adopted by the Senate at the meeting of 16 November 1998, in compliance with the provisions of art. 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT, MIRCEA IONESCU-QUINTUS This law was adopted by the Chamber of Deputies at the meeting of November 25, 1998, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT, ANDREI IOAN CHILIMAN ----------------