BGPF
4.9.30 Cine are dreptul la restituirea accizelor achitate la importul mărfurilor străine ce se scot de pe teritoriul vamal al republicii, sau se plasează în zona economică liberă?
Potrivit art.124 (9) din Codul fiscal si pct.201 din Regulamentul privind restituirea accizelor, aprobat prin Hotărîrea Guvernului nr.1123 din 28.09.2006, de dreptul la restituirea accizelor dispun agenţii economici, indiferent de faptul daca sînt sau nu înregistrati ca subiecti ai impunerii cu accize, ce au efectuat introducerea pe teritoriul vamal al Republicii Moldova a mărfurilor străine supuse accizelor în regim vamal de import și le-au scos de pe teritoriul vamal al ei, sau le-au plasat sub destinaţia vamală în zona economica liberă.
- 4 Accizele
- 4.9 Restituirea accizului
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The date of publishing:
07 August /2024 09:17