Questions and answers
6.17.6.1 Cine sunt scutiţi de plata taxei pentru salubrizare?
Potrivit art. 295 al Codului fiscal, de plata taxei pentru salubrizare sunt scutiți:
- 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;
- proprietarii sau deţinătorii bunurilor rechiziţionate in interes public, pe perioada rechiziţiei, conform legislaţiei;
- subiecţii care desfăşoară activităţi conform cap. 103 din titlul II al Codului fiscal (persoane fizice care desfășoară activități în domeniul achizițiilor de produse de fitotehnie și/sau horticultură, și/sau de obiecte al regnului vegetal).
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The date of publishing:
18 June /2021 07:26
Catalogul tematic
Administrare fiscală | Taxele locale | Legislație fiscală
Tags:
taxa | salubritate | Cod fiscal | buget local
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