Fiscal practice
Accizele la alcool și tutun în anul 2024. Modalitatea de calcul
În conformitate cu prevederile art. 120 din Codul fiscal (în continuare – CF), subiecţi ai impunerii cu accize sunt: a) antrepozitarul autorizat care produce şi/sau prelucrează mărfuri supuse accizelor pe teritoriul Republicii Moldova; b) persoanele juridice şi persoanele fizice care importă mărfuri supuse accizelor; c) persoanele juridice sau fizice care desfăşoară activitate de întreprinzător şi utilizează alcoolul etilic nedenaturat de la poziţiile tarifare 220710000 şi 220890910 în alte scopuri decât ce...
Monitorul fiscal FISC.md nr.2 (86) 2024
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The date of publishing:
05 February /2024 13:43
Catalogul tematic
Noutăți | Accizele
Tags:
baza de calcul | accize | alcool | accize
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