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  • Agentului economic „X” în luna decembrie 2012 i-au fost eliberate 14 autorizaţii internaţionale CEMT, ale căror termen de valabilitate este perioada calendaristică a anului 2013. Taxa pentru eliberarea autorizaţiilor pentru transporturi rutiere internaţionale a fost achitată de către agentul economic, conform legislaţiei în vigoare, pînă la eliberarea autorizaţiilor CEMT.
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iconAgentului economic „X” în luna decembrie 2012 i-au fost eliberate 14 autorizaţii internaţionale CEMT, ale căror termen de valabilitate este perioada calendaristică a anului 2013. Taxa pentru eliberarea autorizaţiilor pentru transporturi rutiere internaţion

În această ordine de idei, care este perioada fiscală în cadrul căreia agentul economic urmează să declare achitarea acestei taxe la inspectoratul fiscal de stat teritorial – în trimestrul IV al anului 2012 sau în trimestrul I al anului 2013, sau suma taxei achitate urmează a fi repartizată proporţional pe fiecare din trimestrele gestionare ale anului 2013, cu prezentarea trimestrială a declaraţiilor?

Ludmila Mițova

Ludmila Mițova

Monitorul fiscal FISC.md Nr.11 2013

Institutions:

Serviciul Fiscal de Stat

„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:

21 January /2013 20:07

Catalogul tematic

Taxele rutiere

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taxa pentru eliberare a autorizaţiilor

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