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Legislație fiscală


Legislaţia fiscală

 reprezintă totalitatea normelor juridice, care stabileşte tipurile impozitelor şi modul de percepere a acestora pe teritoriul Republicii Moldova şi care reglementează relaţiile, ce ţin de apariţia, modificarea şi suspendarea angajamentelor fiscale.

Legislaţia fiscală se compune din Codul fiscal şi din alte acte normative adoptate de către Guvern, Ministerul Finanţelor, IFPS, Serviciul Vamal, de alte autorităţi de specialitate ale administraţiei publice centrale, precum şi de către autorităţile administraţiei publice locale.

http://www.lex.md/fisc/codfiscaltxtro.htm#A3

Письмо № (26-08/2-02/1/2539) 12 от 27 aпреля 2011 О сроках налогового обязательства по НДС по импортируемым услугам.

Письмо № (26-08/2-02/1/2539) 12 от 27 aпреля 2011 О сроках налогового обязательства по НДС по импортируемым услугам.

О сроках налогового обязательства по НДС по импортируемым услугам Министерство Финансов в связи с изменением некоторых положений Налогового кодекса, внесенным За-коном №48 от 26.03.2011 (Мониторул Офичиал №53 от 4 апреля 2011 года), доводит до сведения территориальных ГНИ и УКП некоторые аспекты относительно даты возникновения налогового обязательства по импортируемым услугам. Согласно положениям статьи 101 (4), 109 (1) и 115 (2) Налогового кодекса в редакции, принятой Законом №48 от 26.03.2011, начиная с 4 апреля 2011 года обязательство субъектов предпринимательства по уплате НДС в бюджет при импорте услуг возникает в момент осуществления оплаты нерезиденту, включая предварительную оплату.

06 May /2011 09:34

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