Legal advice
Procedura de anulare a înregistrării subiecților impunerii cu acciză la inițiativa organului fiscal
Conform prevederilor legale, acciză constituie un impozit de stat care se percepe direct sau indirect asupra mai multor mărfuri de consum prevăzute la pct. 1) al art. 119 din Codul Fiscal. Subiecții ai impunerii conform prevederilor legale sunt: a) antrepozitarul autorizat care produce şi/sau prelucrează mărfuri supuse accizelor pe teritoriul Republicii Moldova; b) persoanele juridice şi fizice care importă mărfuri supuse accizelor. În conformitate cu prevederile art. 1261 din CF, în cazul înc...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
30 November /2023 08:00
Domeniu:
Accizele
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