BGPF
4.3.1 Cine este obligat sa se înregistreze în calitate de subiect al impunerii cu accize ?
În conformitate cu prevederile art.126(1) din Codul fiscal, persoanele juridice și persoanele fizice care preconizeaza să se ocupe sau care se ocupă cu prelucrarea și/sau fabricarea mărfurilor pasibile impunerii cu accize sunt obligate să primească certificatul de acciz de modelul stabilit de Serviciul Fiscal de Stat, pînă a începe desfășurarea activității în cauză.
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The date of publishing:
13 November /2024 08:00
Catalogul tematic
Persoană juridică | Persoana fizică | Accizele