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  • 6.16.3.1 Care este obiectul impunerii la taxa pentru dispozitivele publicitare?
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6.16.3.1 Care este obiectul impunerii la taxa pentru dispozitivele publicitare?

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6.16.3.1 Care este obiectul impunerii la taxa pentru dispozitivele publicitare?

În conformitate cu art. 291 alin. (1) lit. q) din Codul fiscal, obiect al impunerii cu taxa pentru dispozitivele publicitare este suprafața feței (fețelor) dispozitivului publicitar destinată (destinate) amplasării publicității proprii.


[modificare în Baza generalizată a practicii fiscale în temeiul modificării art. 291 alin. (1) lit. q) din Codul fiscal, prin Legea pentru modificarea unor acte normative (ce vizează politica bugetar-fiscală și vamală) nr. 214 din 31.07.2024 (publicată în Monitorul Oficial, 2024, nr. 355-357, în vigoare 15.08.2024)]

Ordinul SFS nr. 447 din 17-09-2024

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Data publicarii:

07 October /2024 11:00

Catalogul tematic

Persoană juridică|Taxele locale|Legislație fiscală

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