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Taxele locale
Taxele locale
plată obligatorie efectuată la bugetul unităţii administrativ-teritoriale.
http://www.lex.md/fisc/codfiscaltxtro.htm#A288
Questions and answers
11. (6.2.4.4) Se includ în calcul, la determinarea bazei impozabile a taxei pentru amenajarea teritoriului, fondatorii întreprinderii care activează în cadrul acesteia?
Potrivit lit. a) col.2 al anexei la titlul VII din Codul fiscal, baza impozabilă la taxa pentru amenajarea teritoriului o constituie numărul mediu scriptic trimestrial al salariaţilor şi, suplimentar:
Questions and answers
6. (6.2.7.1) Cine sunt scutiţi de plata taxei pentru amenajarea teritoriului?
Potrivit prevederilor art. 295 din Codul fiscal, de taxa pentru amenajarea teritoriului sunt scutite:
Questions and answers
1. (6.16.5.2) Pentru care perioadă se va calcula taxa pentru dispozitivele publicitare?
În conformitate cu prevederile art. 293 alin. (5) din Codul fiscal, taxa pentru dispozitivele publicitare se calculează din ziua indicată de către autoritatea administraţiei publice locale în autorizaţiile/ notificările/ coordonările
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