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  • Privind aplicarea amenzilor fiscale la accizele și taxele rutiere, prevăzute prin Legea fondului rutier nr. 720-XIII din 02.02.1996 și la taxa pentru folosirea drumurilor de către autovehiculele a căror masă totală, sarcină masică pe osie sau ale căror gabarite depășesc limitele admise, prevăzută de Titlul IX al Codului fiscal
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iconPrivind aplicarea amenzilor fiscale la accizele și taxele rutiere, prevăzute prin Legea fondului rutier nr. 720-XIII din 02.02.1996 și la taxa pentru folosirea drumurilor de către autovehiculele a căror masă totală, sarcină masică pe osie sau ale căror gaba

Potrivit art. 8 din Legea fondului rutier în redacția în vigoare pînă la modificările operate prin Legea nr. 267 din 23.12.2011 „Controlul asupra virării integrale şi la timp a accizelor şi taxelor revine organelor Ministerului Finanțelor”. Totodată, ulterior modificărilor realizate prin această Lege „Controlul asupra virării integrale şi la timp a taxelor în fond revine organelor Ministerului Finanțelor. În cazul nerespectării modului de calculare, declarare şi/sau achitare a taxelor aferente fondului rutier, organele fiscale vor aplica măsurile...

Monitorul fiscal FISC.md Nr.10 2012

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Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

10 June /2013 15:30

Catalogul tematic

Accizele | Taxele rutiere | Administrare fiscală

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