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  • 23. (7.6.2.1) Cine sunt subiecţii impunerii cu taxa pentru folosirea spațiilor subterane în scopul construcției obiectivelor subterane, altele decît cele destinate extracției mineralelor utile?
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23. (7.6.2.1) Cine sunt subiecţii impunerii cu taxa pentru folosirea spațiilor subterane în scopul construcției obiectivelor subterane, altele decît cele destinate extracției mineralelor utile?

Potrivit prevederilor art. 320 din Codul fiscal, subiecți ai impunerii cu taxa pentru folosirea spațiilor subterane în scopul construcției obiectivelor subterane, altele decît cele destinate extracției mineralelor utile sunt persoanele fizice care desfăşoară activitate de întreprinzător şi persoanele juridice, indiferent de tipul de proprietate şi forma juridică de organizare

Institutions:

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

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

19 May /2018 09:23

Catalogul tematic

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

Tags:

Codul fiscal|subiect al impunerii|activitate de intreprinzator

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