Questions and answers
Despre achitarea accizului la expedierea (transportarea) mărfurilor accizate din încăperea de acciz
În cazul în care mărfurile sunt transportate în magazinele de comercializare cu amănuntul ale subiectului (nu are loc schimbarea dreptului de proprietate), urmează oare subiectul impozabil să achite accizul la expedierea (transportarea) mărfurilor accizate din încăperea de acciz? Conform art. 120 lit. a) din CF, subiecți ai impunerii cu accize sunt persoanele juridice şi persoanele fizice care prelucrează şi/sau fabrică mărfuri supuse accizelor pe teritoriul Republicii Moldova. Totodată, potrivit art. 123 alin. (1) lit. b) din CF, subiecții impune...
Monitorul fiscal FISC.md Nr.34 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 December /2016 11:16
Catalogul tematic
Accizele | Legislație fiscală
Tags:
acciz | marfuri | comercializarea | Codul fiscal | subiecții impunerii
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