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  • 9. (8.4.5.1) Cine calculează taxa pentru folosirea drumurilor de către autovehiculele ale căror masă totală, sarcină masică pe axă sau ale căror dimensiuni depășesc limitele admise, pentru autovehiculele înmatriculate sau neînmatriculate în Republica Moldova?
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9. (8.4.5.1) Cine calculează taxa pentru folosirea drumurilor de către autovehiculele ale căror masă totală, sarcină masică pe axă sau ale căror dimensiuni depășesc limitele admise, pentru autovehiculele înmatriculate sau neînmatriculate în Republica Moldo

Potrivit prevederilor art. 352 alin. (1) din Codul fiscal, taxa pentru folosirea drumurilor de către autovehiculele ale căror masă totală, sarcină masică pe axa sau ale căror dimensiuni depășesc limitele admise pentru autovehiculelor înmatriculate sau neînmatriculate în Republica Moldova se calculează de către organul de specialitate al administrației publice în domeniul transportului rutier conform anexei nr. 3 la titlul IX din Codul fiscal. [modificare în Baza generalizată a practicii fiscale în temeiul modificării art. 352 alin. (1) din Codul fiscal prin Legea pentru modificarea și completarea unor acte legislative nr. 288 din 15 decembrie 2017 (publicată în Monitorul Oficial, 2017, 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:

16 March /2018 10:33

Catalogul tematic

Administrare fiscală | Dare de seamă fiscală | Noutăți fiscale | Taxele rutiere | Legislație fiscală

Tags:

taxa | Republica Moldova | Cod fiscal | drumuri | autovehicule | Transport

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