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  • 24. (7.6.5.1) Cine calculează taxa pentru folosirea spaţiilor subterane în scopul construcţiei obiectivelor subterane, altele decît cele destinate extracţiei mineralelor utile?
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24. (7.6.5.1) Cine calculează taxa pentru folosirea spaţiilor subterane în scopul construcţiei obiectivelor subterane, altele decît cele destinate extracţiei mineralelor utile?

Taxa pentru folosirea spaţiilor subterane în scopul construcţiei obiectivelor subterane, altele decît cele destinate extracţiei 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 (art. 320 din Codul fiscal).

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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 09:24

Catalogul tematic

Taxele pentru resursele naturale | Administrare fiscală | Legislație fiscală

Tags:

persoana fizică

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