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  • 4.3.7 În ce cazuri Serviciul fiscal de stat poate refuza agentului economic solicitant înregistrarea în calitate de platitor a accizelor ?
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4.3.7 În ce cazuri Serviciul fiscal de stat poate refuza agentului economic solicitant înregistrarea în calitate de platitor a accizelor ?

BGPF

4.3.7 În ce cazuri Serviciul fiscal de stat poate refuza agentului economic solicitant înregistrarea în calitate de platitor a accizelor ?

În conformitate cu prevederile art.126 alin.(5) din Codul fiscal, Serviciul Fiscal de Stat poate refuza eliberarea certificatului de acciz în cazul în care consideră că activitatea agentului economic sau antrepozitul fiscal nu pot fi controlate ori formele şi metodele de control aplicarea cărora nu asigură integritatea mărfurilor supuse accizelor, inclusiv la expedierea lor dintr-un antrepozit fiscal în altul ale unuia şi aceluiaşi agent economic, dacă aceste antrepozite se află pe teritorii diferite.

Ordinul SFS nr. 82 din 14-02-2025

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Data publicarii:

06 March /2025 08:00

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