Fiscal practice
Aplicarea, din 1 aprilie, a prețului de referință la ţigarete şi ţigări de foi
Prin Legea nr.356/2022 pentru modificarea unor acte normative (politica fiscală și vamală pentru anul 2023), cu punerea în aplicare din 1 aprilie 2023, în Codul fiscal (CF), au fost introduse prevederi noi, ce reglementează preţul de referinţă al ţigaretelor şi al ţigărilor de foi (cigarillos). Astfel, conform art.1233 alin.(1) din CF, preţul de referinţă (per pachet) reprezintă valoarea rezultată prin aplicarea (înmulţirea) cotei accizei minime pentru anul de referinţă la volumul în expresie naturală (1000 buc...
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The date of publishing:
12 April /2023 09:07
Domeniu:
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Tags:
pret normativ | tigari
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