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  • 6. (6.2.7.1) Cine sunt scutiţi de plata taxei pentru amenajarea teritoriului?
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6. (6.2.7.1) Cine sunt scutiţi de plata taxei pentru amenajarea teritoriului?

Potrivit prevederilor art. 295 din Codul fiscal, de taxa pentru amenajarea teritoriului sunt scutite:

  • autorităţile publice şi instituţiile finanţate de la bugetele de toate nivelurile;
  •  
  • misiunile diplomatice şi alte misiuni asimilate acestora, precum şi organizaţiile internaţionale, în conformitate cu tratatele internaţionale la care Republica Moldova este parte;
  •  
  • Banca Naţională a Moldovei;
  •  
  • fondatorii gospodăriilor ţărăneşti (de fermier) care au atins vîrsta de pensionare;
  •  
  • persoanele fizice care desfășoară activități indepedente în cadrul pieţelor create în condiţiile art.12 din Legea nr.231/2010 cu privire la comerţul interior;
  • proprietarii sau deţinătorii bunurilor rechiziţionate în interes public, pe perioada rechiziţiei.

[modificare în Baza generalizată a practicii fiscale în temeiul modificării art. 295 lit. g1) din Codul fiscal prin Legea pentru modificarea și completarea unor acte legislative nr. 288 din 15 decembrie 2017 (publicată în Monitorul Oficial, nr.464-470/808, în vigoare 01.01.2018).

 

Institutions:

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:

06 March /2018 13:33

Catalogul tematic

Taxele locale | Persoana fizică | Administrare fiscală | Legislație fiscală | Noutăți fiscale

Tags:

Codul fiscal|practica fiscala

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