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  • Are obligația de a prezenta declarația privind accizele întreprinderea care importă pentru comercializare articole de giuvaiergerie din metale preţioase?
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iconAre obligația de a prezenta declarația privind accizele întreprinderea care importă pentru comercializare articole de giuvaiergerie din metale preţioase?

Potrivit art. 120 lit. b) din CF, persoanele juridice şi persoanele fizice care importă mărfuri supuse accizelor sunt subiecţi ai impunerii cu accize. Accizele la mărfurile importate se calculează şi se achită de către subiecţii impunerii, specificaţi la art. 120 lit. b), odată cu achitarea taxelor vamale. În cazul în care pentru importul de mărfuri nu se percepe taxă vamală, mărfurile se consideră importate, ca şi cum ar fi fost supuse taxei vamale, cu respectarea reglementărilor stabilite de legislaţia vamală pentru regimul de import.

Alla Litovcenco

Alla Litovcenco

Monitorul fiscal FISC.md Nr.24 2015

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:

12 March /2015 13:00

Catalogul tematic

Accizele

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