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Stela Guțu: "Aplicarea unor prevederi ale legislației privind taxele locale"
În conformitate cu prevederile art. 290 lit. e) din Titlul VII „Taxele locale” al Codului fiscal (în continuare – CF), subiecţi ai impunerii cu taxa pentru unităţile comerciale şi/sau de prestări servicii de deservire socială sunt persoanele juridice sau fizice, înregistrate în calitate de întreprinzător, care dispun de unităţi comerciale şi/sau de prestări servicii de deservire socială. Obiectul impunerii cu taxa sus-menţionată îl constituie unitatea comercială şi/sau de prestări servicii de deservire socială, care potrivit art. 288 alin. 4 al CF, include unitatea de ...
Monitorul fiscal FISC.md Nr.1 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
06 May /2011 10:20
Domeniu:
Administrare fiscală | Taxele locale
Tags:
taxele locale
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