Questions and answers
40. (4.2.2.1) Care sunt obiectele impunerii cu accize şi baza impozabilă?
- volumul în expresie naturală, dacă cotele accizelor, inclusiv în cazul importului, sînt stabilite în sumă absolută la unitatea de măsură a mărfii;
- valoarea mărfurilor, fără a ţine cont de accize şi T.V.A., dacă pentru aceste mărfuri sînt stabilite cote ad valorem în procente ale accizelor, cu excepţia art.1231;
- valoarea în vamă a mărfurilor importate, determinată conform legislaţiei vamale, precum şi impozitele şi taxele ce urmează a fi achitate la momentul importului, fără a ţine cont de accize şi T.V.A., dacă pentru mărfurile în cauză sînt stabilite cote ad valorem în procente ale accizelor, cu excepţia art.1231.
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The date of publishing:
06 February /2018 14:40
Catalogul tematic
T.V.A. | Accizele | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
accize | marfă | taxa | legislatia vamala | TVA | Cod fiscal
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