Questions and answers
6.2.4.3 Cum se calculează taxa pentru amenajarea teritoriului?
Taxa pentru amenajarea teritoriului se calculează de către subiecții impunerii, pornind de la baza impozabilă și cota taxei stabilită de către autoritatea administraţiei publice locale (consiliile locale) (art. 293 alin. (1) din Codul fiscal).
[Modificare operată în Baza generalizată a practicii fiscale în conformitate cu prevederile Hotărârii Curții Constituționale nr. 27 din 14.09.2021, în vigoare din 14.09.2021].
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The date of publishing:
22 October /2021 07:43
Catalogul tematic
Taxele locale | Legislație fiscală
Tags:
Taxe locale | amenajare teritoriu
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