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  • 6. (30.3.15) Cînd apare obligația privind taxa pentru categoriile de mărfuri ce cauzează poluarea mediului în procesul utilizării?
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6. (30.3.15) Cînd apare obligația privind taxa pentru categoriile de mărfuri ce cauzează poluarea mediului în procesul utilizării?

Potrivit art.11 alin.(3) din Legea nr.1540 din 25 februarie 1998 privind plata pentru poluarea, obligaţia privind taxa pentru categoriile de mărfuri ce cauzează poluarea mediului, survine la data importului mărfurilor respective, la data livrării de către producător a mărfurilor de fabricaţie proprie sau la data procurării mărfurilor de la persoanele fizice şi juridice de pe teritoriul Republicii Moldova care nu au relaţii fiscale cu sistemul bugetar al acesteia. [Completare în Baza generalizată a practicii fiscale în temeiul Legii nr.313 din 22.12.2017 pentru modificarea şi completarea Legii nr.1540/1998 privind plata pentru poluarea mediului, în vigoare de la data 30.12.2017].

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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:

08 February /2018 14:05

Catalogul tematic

Obligație fiscală | Taxa pentru poluarea mediului | Legislație fiscală | Persoană juridică | Noutăți fiscale | Administrare fiscală | Persoana fizică

Tags:

practica fiscala|poluarea mediului|Republica Moldova|livrare

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