29. (7.5.2.1) Cine sînt subiecţi ai impunerii cu taxa pentru extragerea mineralelor utile?

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29. (7.5.2.1) Cine sînt subiecţi ai impunerii cu taxa pentru extragerea mineralelor utile?

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29. (7.5.2.1) Cine sînt subiecţi ai impunerii cu taxa pentru extragerea mineralelor utile?

Potrivit prevederilor art. 315 din Codul fiscal, subiecţi ai impunerii cu taxa pentru extragerea mineralelor utile sînt beneficiarii subsolului – 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.

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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 09:30

Catalogul tematic

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

Tags:

Codul fiscal|subiect al impunerii|activitate de intreprinzator|substante minerale

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