BGPF
4.3.15 Este obligat subiectul impunerii cu accize importator de mărfuri, atribuite la pozițiile tarifare 240210000, 240220, 240290000, 2403 și 2404, să se înregistreze ca plătitor de accize cu obținerea certificatului de accize de la organul fiscal?
Reieșind din prevederile art. 126 alin. (1) din Codul fiscal obligațiunea de solicitare (primire) a certificatului de accize se răsfrânge doar asupra persoanelor juridice şi persoanelor fizice care preconizează să se ocupe sau care se ocupă cu prelucrarea şi/sau fabricarea mărfurilor pasibile impunerii cu accize, până a începe desfășurarea activității în cauză.
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The date of publishing:
06 March /2025 07:55
Catalogul tematic
Accizele