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Questions and answers
Are 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. Totodată, reieșind...
Monitorul fiscal FISC.md Nr.24 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
12 March /2015 11:00
Catalogul tematic
Accizele
Tags:
declaraţia | accize | întreprinderi | import
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