Questions and answers
(6.4.8.2) Poate consiliul local să acorde contribuabililor scutiri suplimentare celor prevăzute de legislaţie în partea ce ţine de achitarea taxei de amplasare a publicităţii?
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
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The date of publishing:
09 September /2020 07:56
Catalogul tematic
Administrare fiscală | Taxele locale | Legislație fiscală
Tags:
buget local | scutire | APL | Taxe locale | contribuabil
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