Customs sector
Aplicarea metodei în baza costului unitar al mărfii: principii generale și particularități
Potrivit normelor stabilite de Acordul de aplicare a Articolului VII al Acordului General pentru Tarife Vamale și Comerţ 1994 (GATT 1994), la care RM este parte, și prevederilor Legii nr. 1380/1997 cu privire la tariful vamal (Legea nr. 1380/1997), sunt stabilite șase metode de determinare a valorii în vamă. Astfel, ar fi bine, mai întâi de toate, a clarifica în ce moment apare necesitatea de aplicare a metodei în baza costului unitar al mărfii sau altfel numită - ,,metoda deductivă”, prevăzută de art. ...
Monitorul fiscal FISC.md Nr.3 (51) 2019
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The date of publishing:
13 April /2019 14:20
Catalogul tematic
Noutăți fiscale | Legislație fiscală | Taxele locale | Administrare fiscală | T.V.A.
Tags:
cost | marfă | vama | deducere | TVA | cheltuieli | impozite locale
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