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  • 6. (6.16.8.2) Care este termenul de prezentare a dării de seamă fiscale la taxa pentru dispozitivele publicitare?
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6. (6.16.8.2) Care este termenul de prezentare a dării de seamă fiscale la taxa pentru dispozitivele publicitare?

Darea de seamă la taxa pentru dispozitivele publicitare se prezintă trimestrial, în termen de pînă la 25 a lunii imediat următoare trimestrului de gestiune (Anexa la Titlul VII din Codul fiscal). Întreprinzătorii individuali, gospodăriile țărănești (de fermier) al căror număr mediu anual de salariați, pe parcursul perioadei fiscale, nu depășește 3 unități și care nu sunt înregistrați ca plătitori de TVA prezintă, pînă la 25 martie al anului următor anului fiscal de gestiune, o dare de seamă unificată, care cuprinde și taxa data. Darea de seamă unificată se prezintă în baza formularului „Forma UNIF18”, aprobat prin Ordin SFS nr. 456 din 08.09.2018 privind aprobarea formularului UNIF18 – Dare de seamă fiscală unificată/(Declaraţie) şi a Modului de completare a acesteia (art.292 alin. (1) 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:

05 November /2018 12:35

Catalogul tematic

Noutăți fiscale | T.V.A. | Dare de seamă fiscală | Ordine SFS | Administrare fiscală | Legislație fiscală

Tags:

Ordinul SFS|intreprindere individuala|TVA|perioada fiscală

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