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  • 28.8.22 Care va fi valoarea impozabilă a livrării impozabile în cazul livrării mărfurilor (serviciilor) la un preț mai mic decît consumurile pentru producerea lor sau decît prețul de procurare al mărfurilor livrate, sau decît valoarea în vamă a mărfurilor importate, sau decît prețul de cost al serviciilor prestate?
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28.8.22 Care va fi valoarea impozabilă a livrării impozabile în cazul livrării mărfurilor (serviciilor) la un preț mai mic decît consumurile pentru producerea lor sau decît prețul de procurare al mărfurilor livrate, sau decît valoarea în vamă a mărfurilor

     În conformitate cu dispozițiile art.97 din Codul fiscal, valoarea impozabilă a livrării impozabile (cu excepția cazurilor prevăzute la art.99 din Codul fiscal), reprezintă valoarea livrării achitate sau care urmează a fi achitată (fără TVA), care trebuie să includă și suma totală a tuturor impozitelor şi taxelor care urmează a fi achitate (cu excepţia TVA). 
     Totodată, urmează de ținut cont de prevederile art.97 alin.(5) din Codul fiscal, care stabilește că, la livrarea activelor supuse amortizării, valoarea impozabilă a livrării în cauză reprezintă valoarea cea mai mare din valoarea lor contabilă şi valoarea de piață.

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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:

22 February /2017 11:34

Catalogul tematic

T.V.A. | Legislație fiscală

Tags:

Codul fiscal | valoarea impozitabila | TVA | livrarea activelor

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