BGPF
8.2.1.8 Ce se înţelege prin “autoturism” ?
Potrivit art. 336 pct. 21) din Codul fiscal, autoturism reprezintă vehicul rutier cu cel puţin patru roţi şi o viteză maximă constructivă mai mare de 25 km/h, care este construit şi echipat pentru transportul de persoane şi care are cel mult nouă locuri pe scaune, inclusiv locul conducătorului auto.
(Modificare în baza generalizată a practicii fiscale în temeiul modificărilor efectuate prin Legea nr. 212 din 20.07.2023 pentru modificarea unor acte normative (ce vizează politica bugetar-fiscală) ((în vigoare 01.01.2024, cu unele excepţii - vezi art.XVI alin.(1)), Monitorul Oficial al Republicii Moldova nr. 297-301 art. 514 din 10.08.2023)
- 8 Taxele rutiere
- 8.2 Taxa pentru folosirea drumurilor de către autovehiculele înmatriculate în Republica Moldova
- 8.2.1 Noţiuni generale
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The date of publishing:
23 February /2024 13:57