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  • (6.2.7.2) Poate consiliul local să acorde contribuabililor scutiri suplimentare celor prevăzute de legislaţie în partea ce ţine de achitarea taxei pentru amenajarea teritoriului?
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(6.2.7.2) Poate consiliul local să acorde contribuabililor scutiri suplimentare celor prevăzute de legislaţie în partea ce ţine de achitarea taxei pentru amenajarea teritoriului?

Da, în conformitate cu art. 296 din Codul fiscal, autoritatea administraţiei publice locale, dacă efectuează concomitent modificările corespunzătoare în bugetul local, poate: 
 a) să acorde subiecţilor impunerii scutiri suplimentare celor menţionate la art. 295; 
 b) să acorde amînări la plata taxei pe anul fiscal respectiv; 
 c) să prevadă înlesniri pentru categoriile social-vulnerabile ale populaţiei.

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:

10 September /2020 07:53

Catalogul tematic

Taxele locale | Administrare fiscală | Legislație fiscală

Tags:

contribuabil|amenajare teritoriu|APL|buget local

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