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Taxa pe valoarea adăugată administrată de SFS în anul 2011
Taxa pe valoarea adăugată (în continuare - T.V.A.) este un impozit general de stat care reprezintă o formă de colectare la buget a unei părţi a valorii mărfurilor livrate, serviciilor prestate, care sunt supuse impozitării pe teritoriul Republicii Moldova, precum şi a unei părţi din valoarea mărfurilor, serviciilor impozabile importate în Republica Moldova. Subiecţii impunerii cu T.V.A. sunt persoanele juridice şi fizice care desfăşoară activitate de întreprinzător, cu excepţia autorităţilor publice, instituţiilor publice, instituţiilor medico-...
Monitorul fiscal FISC.md Nr.7 2012
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The date of publishing:
23 May /2013 17:03
Catalogul tematic
T.V.A.
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TVA
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