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  • 5. (8.4.5.1) Cine calculează taxa pentru folosirea drumurilor de către autovehiculele ale căror masă totală, sarcină masică pe axă sau ale căror dimensiuni depășesc limitele admise?
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5. (8.4.5.1) Cine calculează taxa pentru folosirea drumurilor de către autovehiculele ale căror masă totală, sarcină masică pe axă sau ale căror dimensiuni depășesc limitele admise?

Taxa pentru folosirea drumurilor de către autovehiculele ale căror masă totală, sarcină masică pe axa sau ale căror dimensiuni depășesc limitele admise pentru autovehiculelor înmatriculate sau neînmatriculate în Republica Moldova se calculează de către organul de specialitate al administrației publice în domeniul transportului rutier conform anexei nr. 3 la titlul IX din Codul fiscal (alin.(1) art. 352 din Codul fiscal). Subiecţii impunerii achită taxa, în mărime deplină, pînă la obţinerea actelor ce permit transportul rutier cu autovehicule a căror masă totală, sarcină masică pe axă sau ale căror dimensiuni depăşesc limitele admise (alin.(3) art. 352 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.
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The date of publishing:

03 January /2019 10:55

Catalogul tematic

Taxele rutiere | Noutăți fiscale | Administrare fiscală | Legislație fiscală

Tags:

autovehicule|Codul fiscal|subiect al impunerii

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