20. (7.5.5.1) Cine calculează taxa pentru extragerea mineralelor utile?

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20. (7.5.5.1) Cine calculează taxa pentru extragerea mineralelor utile?

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Questions and answers

20. (7.5.5.1) Cine calculează taxa pentru extragerea mineralelor utile?

Taxa pentru extragerea mineralelor utile se calculează de sine stătător de către persoanele fizice care desfăşoară activitate de întreprinzător şi persoanele juridice, indiferent de tipul de proprietate şi forma juridică de organizare, care efectuează extragerea mineralelor utile (art. 315 din Codul fiscal).

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

19 May /2018 09:20

Catalogul tematic

Administrare fiscală | Legislație fiscală | Noutăți fiscale | Taxele pentru resursele naturale | Persoană juridică

Tags:

activitate de intreprinzator|Codul fiscal

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